Unternehmensbilanzen 1987-2019

The USTAN dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank first in the context of refinancing operations and later for credit assessment purposes.
USTAN data for the 1987-2019 accounting years can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.
These data flow into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German firms’ profitability and financing situation. The results of these analyses can be found in the Bank’s Special Statistical Publications 5 and 6.
Please note, that the current dataset is not complete for the year 2019.

USTAN数据集（USTAN Dataset）收录了德国非金融企业的年度财务报表，此类报表最初出于再融资业务需求提交给德意志联邦银行（Bundesbank），后续则用于信用评估工作。
1987至2019会计年度的USTAN数据可供研究人员作为面板数据使用，研究人员可获取资产负债表、利润表，以及适用场景下的有形固定资产（不动产、厂房和设备）变动表，还可获取经济行业、法律形式等其他企业维度变量。
此类数据被纳入财务报表数据池（Financial Statements Data Pool），该数据库是开展德国企业盈利能力与融资状况常规统计分析的专用数据库。此类分析的成果可查阅该银行发布的《特别统计出版物第5号》与《特别统计出版物第6号》。
请注意，当前数据集的2019年度数据并不完整。