A
Business Accounts Payable
Accounts payable are amounts a company owes suppliers or other parties for received goods and services. They are usually short-term liabilities…
Business Accounts Receivable
Accounts receivable are amounts customers or other parties owe a company for recognised transactions. They are financial assets, but collection…
Business Active Company
An active company is a registered entity whose official status does not show termination, liquidation, or removal. Active status confirms registry…
Real Estate Address Code
An address code is an address identifier used to help locate a property or place. It matters because it makes address data easier to standardize and…
Business Adverse Audit Opinion
An adverse audit opinion is a very negative auditor conclusion. It means the auditor thinks the financial statements are materially wrong or…
Business Altman Z″
Altman Z″ combines four financial ratios to indicate distress risk for private non-manufacturing companies.
Business Annual Report
An annual report is a company's yearly official financial record. It shows the business's results and financial position for the year, but it does…
Real Estate Apartment Property
Apartment property is the official record that links an apartment to its owner and any recorded legal burdens or rights. It helps you see what is…
Business Articles of Association
Articles of association are a company's own rulebook. They set out how the company is organised and run, such as management powers, share rules, and…
Real Estate Assessed Property Value
An assessed property value is an administratively calculated value used for tax or other statutory purposes; it is not automatically the property's…
Business Assets
Assets are economic resources controlled by a company because of past events and capable of producing economic benefits. They include cash…
Ownership Associated Company
An associated company is an undertaking over which an investor has significant influence but not control. Under the EU Accounting Directive, holding…
Business Auditor's Report
An auditor's report is the independent auditor's written opinion on a company's financial statements and related records. In plain English, it tells…
Ownership Authorised Signatory
An authorised signatory is a person who has formal authority to sign for a company or organisation. It tells you who is allowed to act for the entity…
Real Estate Automated Valuation Model
An automated valuation model is a computer-based way to estimate a property's value from digital data. It is useful because it can produce valuation…
Business Average Salary
Average salary is a single pay figure that represents the average gross earnings of a group over a set period, usually a year. It helps compare pay…
Real Estate Average Sale Price
Average sale price is the mean price paid across a set of completed sales. It is useful for showing the general level of prices, but it does not tell…
B
Business Balance Sheet
A balance sheet is a snapshot of what an entity owns and owes on a specific date. In plain English, it helps you see financial position: assets on…
Ownership Beneficial Owner
A beneficial owner is the natural person who ultimately owns or controls a company, directly, indirectly, or through other means.
Ownership Beneficial Ownership Threshold
A beneficial ownership threshold is the legal cutoff used to decide when a person is treated as a beneficial owner for reporting and…
Business Board Member
A board member is a person appointed to a company board. The board may manage the company, supervise management, or perform both roles, depending on…
Real Estate Building Completion Year
Building completion year is the calendar year a building was completed or treated as complete in an official housing or census record. It helps show…
Real Estate Building Permit
A building permit is an official approval allowing specified construction work under applicable rules. It normally relates to approved plans and…
Real Estate Building Unit
A building unit is a registry-style unit used to describe or identify a building-related record. In plain English, it is a way official systems group…
Business Business Activity
Business activity is the recorded main line of work a business is registered or classified under. It helps identify and compare businesses, but it…
Business Business Licence
A business licence is official permission for a business to do a specific kind of work, or a record that such permission exists. It matters because…
Business Business Strength
Business Strength combines financial performance, payment records, public risk signals, and business activity. Scores range from 0–100. Higher scores…
C
Parcels Cadastral Designation
Cadastral designation is the official land identifier for a parcel or property unit. It helps you find and distinguish a piece of land in the…
Parcels Cadastral Identifier
A cadastral identifier is the official code used by a national land or property register to identify a registered property unit or cadastral object.
Parcels Cadastral Parcel
A cadastral parcel is a geographically defined area recorded in a cadastre; its relation to the legal property unit differs by country.
Real Estate Cadastral Value
Cadastral value is an official property value used mainly for public administration, especially property tax. In plain English, it is the value a…
Real Estate Cadastral Value Zone
A cadastral value zone is a mapped area used in mass valuation. Properties in the zone share reference conditions for calculating official…
Parcels Cadastre
A cadastre is the official land record that identifies a parcel or property unit and records basic facts about it, such as its location, boundaries…
Parcels Cadastre Map
A cadastre map is an official map of land parcels or real property units. It shows where a parcel is and how it is identified in the land records…
Business Carrying Amount
A carrying amount is the value at which an asset, liability, or equity item appears in the accounts. It reflects accounting measurement, not…
Business Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, demand deposits, and qualifying short-term liquid investments. Equivalents must be readily…
Business Cash-Flow Statement
A cash-flow statement reports how cash and cash equivalents changed during a period, grouped into operating, investing, and financing activities. It…
Real Estate Co-Ownership
Co-ownership exists when two or more persons hold ownership interests in the same property. Each person may own an abstract share rather than a…
Business Company Age Ranking
Company Age Ranking orders companies from older to younger within a defined peer group.
Business Company Filing
A company filing is the official document a company submits to a government register or other authority. In plain English, it is the paper trail the…
Business Company Insolvency
Company insolvency is the formal legal state where a business cannot pay its debts or is in serious financial distress, so a legal process is started…
Business Company Liquidation
Company liquidation is the formal process of closing a company and removing it from the register when that process is complete. It shows that the…
Business Company Name History
Company name history is the official record of a business's registered names over time. It can help you see when a company changed its name and…
Business Company Registration Number
A company registration number is the unique identifier assigned when a legal entity enters an official register. Its format and name vary by country…
Business Company Reorganisation
Company reorganisation is a formal change in a business's legal structure or registration. It shows that a structural change was recorded by the…
Ownership Company Role
A company role describes a person's or organisation's registered connection to a company. It can show management authority, ownership, control…
Business Company Status
Company status is the official register's current state for a business. It can tell you whether a company is active or in a special state such as…
Real Estate Comparable Sales
Comparable sales are completed sales of similar properties used to assess an object’s market value.
Business Consolidated Financial Statements
Consolidated financial statements are one set of group accounts that show a parent company and the subsidiaries it controls as if they were a single…
Business Consolidated Group
A consolidated group is the set of related entities that are reported together as one group, usually in consolidated financial statements. In plain…
Business Contingent Liability
A contingent liability is a possible obligation, or an existing obligation not recognised as a liability. Recognition may fail because payment is not…
Business Corporate Income Tax
Corporate income tax is the tax a company pays on its net profit, after allowed deductions and reliefs. It matters because it shows how governments…
Business Credit Limit
A credit limit is the suggested maximum trade credit to extend to a company at one time. Datreal takes the lower of 10% of equity and one month of…
Business Current Assets
Current assets are a company's short-term resources - things it expects to use, sell, or turn into cash within one year, or within its normal…
Business Current Liabilities
Current liabilities are the debts and other obligations a business expects to settle within about one year, or within its operating cycle if that is…
Business Current Ratio
Current ratio compares current assets with current liabilities to show short-term coverage.
D
Business Data Confidence
Data Confidence shows how strongly the available evidence supports a displayed result.
Business Datreal Company Valuation
Datreal Company Valuation combines filed accounts, registry risk signals, and versioned market evidence. It produces a dated enterprise-value…
Real Estate Datreal Property Valuation
Datreal Property Valuation is Datreal's proprietary market-value conclusion. It combines registered property characteristics, screened transaction…
Business Debt to Equity
Debt to equity compares total liabilities with equity to show balance-sheet leverage.
Business Debt-to-Equity Ratio
The debt-to-equity ratio is a simple leverage measure that compares a company's debt with its equity. In plain English, it shows whether the business…
Business Debtor Days
Average days customers take to pay: receivables divided by revenue, times 365. Fewer days is better, so rank 1 is the fastest-paid company.
Business Demerger
A demerger is when one company splits into separate companies or business parts. The official record usually shows that the split was announced or…
Business Depreciation
Depreciation is the systematic allocation of a tangible asset's depreciable amount over its useful life. It spreads accounting cost across the…
Real Estate Detailed Plan
A detailed plan is an official land-use planning record that shows how a specific area is regulated in more detail than a broad plan. In plain…
Real Estate Detailed Plan Rule
A detailed plan rule is a mapped requirement inside a detailed plan. It can control land use, building placement, height, design, access, or other…
Ownership Direct Ownership
Direct ownership means holding an ownership stake straight in your own name, not through another company or person. In these countries, it usually…
Business Director
A director is a person formally appointed to a company's governing or management body. Titles, duties, representation powers, and personal liability…
Business Disclaimer of Opinion
A disclaimer of opinion is an audit outcome where the auditor says they could not collect enough appropriate evidence to form an opinion on the…
Business Dissolution Date
A dissolution date is the official date when a company is treated as dissolved in a register or liquidation record. It matters because it marks a…
Business Dividend Tax
Dividend tax is the tax that applies when a company pays dividends. In plain English, it is the tax on profit that is sent out to owners instead of…
Business Dormant Company
A dormant company is a registered entity with little or no reportable business activity during a period. The exact legal, accounting, and tax meaning…
E
Real Estate Easement
An easement is a legal right to use someone else's land for a limited purpose, such as access or utilities. It can appear in official land records…
Business EBITDA
EBITDA is earnings before interest, taxes, depreciation, and amortisation. Datreal derives it from filed statements to compare operating performance…
Business Employee Count
Employee count is the number of people treated as employed in a company or official record. It is useful for sizing a business or describing…
Business Employer Cost
Employer cost is the total labour expense incurred for employing a worker, not just the worker's gross salary. It generally includes wages and…
Real Estate Energy Performance Certificate
An energy performance certificate (EPC) is an official document that reports a building or building unit's assessed energy performance using a…
Business Equity
Equity is the residual interest in a company's assets after deducting all liabilities. It represents the accounting claim attributable to owners…
Business Equity Ratio
Equity ratio shows what share of total assets is financed by owners' equity.
F
Business Financial Ratio
A financial ratio compares two accounting or financial values. Ratios help show liquidity, leverage, profitability, efficiency, or growth, but their…
Business Financial Statements
Financial statements are a company's official year-end financial reports. In plain English, they are the set of documents that summarize what the…
Business Fixed Assets
Fixed assets are the long-term things a business uses to operate, like buildings, machinery, equipment, or software. They usually appear on the…
Real Estate Flood Risk Zone
A flood-risk zone is an area shown on an official map where flooding could occur and harm people, property, the environment, cultural heritage, or…
Business Foreign Branch
A foreign branch is a company's operating presence in another country. It is part of the foreign company, not usually a separate company, and the…
Business Free Cash Flow
Free cash flow is a non-standard measure of cash remaining after selected operating and investment outflows. Its calculation varies, so the stated…
G
Business Going Concern
Going concern is the basis that a company will continue operating for the foreseeable future. Management must assess that assumption and disclose…
Business Government Contract
A government contract is the formal agreement a public buyer uses to buy services, supplies, or works with public money. In plain English, it is the…
Business Gross Margin
Gross margin shows gross profit as a share of revenue for the same reporting period.
Business Gross Profit
Gross profit is revenue minus the cost of sales directly associated with the goods or services sold. It measures the margin before operating…
Business Gross Salary
Gross salary is the pay amount before tax and other deductions. It tells you the headline wage used for payroll and tax calculations, but it does not…
H
Real Estate Historical Property Record
A historical property record is an older official property entry that shows how a property's recorded legal status changed over time. It usually…
I
Ownership Indirect Ownership
Indirect ownership means owning or controlling a company through another person, entity, or chain of holdings instead of holding the shares or votes…
Business Industry Benchmark
An industry benchmark compares a company's metric with a defined peer group. The group can use business activity, country, size, period, or available…
Business Interest Coverage
Interest coverage compares operating profit with interest expense to show payment capacity.
Business Inventory
Inventory comprises assets held for sale, being produced for sale, or consumed in production. Under IAS 2, it is generally measured at the lower of…
L
Parcels Land Area
Land area is the size of a piece of land inside its boundary. In official records, it usually appears as part of a property or parcel entry and helps…
Parcels Land Register
A land register is the official record where a country stores key facts about land and property, especially ownership and other registered rights. It…
Parcels Land Use
Land use describes how land is currently used or planned to be used. Classifications can cover residential, commercial, agricultural, transport…
Business Legal Address
A legal address is the official address recorded for a business or other legal entity. It matters because authorities use it for formal communication…
Business Liabilities
Liabilities are present obligations of a company to transfer an economic resource because of past events. They include trade payables, tax balances…
Business Limited Company
A limited company is a separate legal entity whose owners' financial liability is generally limited to their investment, subject to national law and…
Business Liquidator
A liquidator is the person appointed to manage a company's liquidation. The record shows that the company has entered the formal winding-up process…
M
Ownership Management Board
A management board is the group that handles a company's day-to-day executive management. In plain English, it is the people who run the business…
Real Estate Market Value
Market value is the estimated price an asset would most likely get in a normal, open sale between willing buyer and willing seller. It matters…
Business Maternity Benefit
Maternity benefit is income replacement or another social-security payment connected with maternity leave or childbirth. Eligibility, payment rate…
Ownership Matrimonial Property Regime
A matrimonial property regime is the set of rules governing property between spouses. It can determine which assets are separate, shared, managed…
Real Estate Median Sale Price
Median sale price is the middle completed sale price in a group of home sales. It is a simple way to describe a typical transaction, and it is often…
Business Merger
A merger is when two or more companies combine into one business. It is a legal and structural way to describe a company combination, and in EU law…
Ownership Minority Shareholder
A minority shareholder owns shares without enough control to direct the company alone. The ownership threshold is context-specific, and contractual…
Real Estate Mortgage
A mortgage is a property record that shows a loan is secured against real estate. In plain English, the property is being used as collateral. The…
N
Business Net Profit
Net profit is the final profit left after all expenses are subtracted from revenue for a period. It is the bottom-line result, but it does not prove…
Business Net Profit Margin
Net profit margin compares a company’s net profit with its revenue for the same reporting period. Datreal divides net profit by revenue and presents…
Business Net Salary
Net salary is the pay an employee receives after employee income taxes and social-security contributions are deducted from gross salary, with any…
O
Real Estate Occupancy Permit
An occupancy permit is official confirmation that completed premises may be occupied or used. The document name, scope, inspection process, and legal…
Business Operating Cash Flow
Operating cash flow is cash generated or used by a company's main revenue-producing activities. It excludes cash flows classified as investing or…
Business Operating Profit
Operating profit is profit from the company's operations before financing and income-tax effects under the presentation required by IFRS 18. It is…
Real Estate Owner Type
Property owner type is the ownership label or category shown in a property register. It tells you what the official record says about who owns the…
Ownership Ownership Chain
An ownership chain is the line of owners or holders that links a company or asset back to the person or entity at the end of the line. It is useful…
Ownership Ownership Share
Ownership share is the percentage of a company or other legal entity that a person owns, directly or indirectly. In plain English, it shows how big…
P
Ownership Paid-Up Capital
Paid-up capital is the part of subscribed share capital that shareholders have actually contributed. It can differ from registered or subscribed…
Parcels Parcel Boundary
A parcel boundary is the line that marks the edge of a land parcel. In plain English, it tells you where one parcel ends and the next begins on a map…
Parcels Parcel Boundary Error
A parcel boundary error is an official indication that mapped boundary data is inaccurate, incomplete, or conflicts with other cadastral information.
Parcels Parcel Part
Parcel part means a part of a land parcel in the cadastral system. In plain English, it is a piece of land recorded separately from the whole parcel…
Ownership Parent Company
A parent company is an undertaking that controls one or more subsidiaries. Control usually means the ability to direct relevant decisions through…
Business Personal Income Tax
Personal income tax is the tax a person pays on their own income, after any allowed reliefs. In plain English, it is the tax on what an individual…
Business Power of Attorney
A power of attorney authorises one person to act for another within a stated scope. It can cover one transaction or broader matters and may have…
Ownership Power of Procuration
Power of procuration is formal authority for one person to act for another, usually a company. In plain English, it shows who is allowed to represent…
Real Estate Price per Square Metre
Price per square metre is the price or cost of one square metre of floor area. It is a plain-English comparison tool: useful for comparing homes or…
Ownership Procurator
A procurator is a person who has formal authority to represent a business. The record shows who may act for the company and, sometimes, what they may…
Real Estate Property Encumbrance
A property encumbrance is a recorded burden, right, or restriction attached to a property. In plain English, it means the property has something on…
Real Estate Property Ownership Share
Property ownership share is the recorded part of a property that belongs to one owner. It tells you who has the registered ownership interest, but…
Real Estate Property Register
A property register is the official record that lists basic facts about a piece of land or property, usually including where it is, who owns it, and…
Real Estate Property Sale Price
Property sale price is the recorded amount paid when a property is sold. It helps show what a specific transaction was worth on paper and can feed…
Real Estate Property Title
Property title is the legally recognised ownership interest recorded or evidenced under national property law. The land register usually provides the…
Real Estate Property Transaction
A property transaction is the recorded transfer of a property from one party to another. In plain English, it is the official evidence that a sale or…
Real Estate Property Unit
A property unit is the official land-record unit for a specific piece of land or water, such as a plot. It helps identify the area and attach…
Business Provision
A provision is a recognised liability with uncertain timing or amount. Recognition generally requires a present obligation, a probable resource…
Q
Business Qualified Audit Opinion
A qualified audit opinion means the auditor accepts most of the accounts, but not all of them. It is a warning that one specific issue was important…
Business Quick Ratio
Quick ratio compares liquid current assets with current liabilities and excludes inventory.
R
Ownership Related Party
A related party is a person or company so closely connected to the reporting entity that the relationship could affect reported numbers or the terms…
Real Estate Related-Party Transaction
A related-party transaction is a business deal between a company and a person or entity that is closely connected to it. In plain English, it means…
Ownership Representation Rights
Representation rights mean who is officially allowed to act for a company. In simple terms, it is the register record that shows who can sign or…
Real Estate Restricted Territory
A restricted territory is a mapped area where law limits land-use rights. Restrictions can arise from protection zones, infrastructure, nature…
Business Retained Earnings
Retained earnings is the accumulated profit a company has kept in the business instead of paying out to owners. It is an equity balance, so it can…
Business Return on Assets (ROA)
Return on assets (ROA) compares net profit with reported total assets. Datreal divides net profit by total assets and presents the result as a…
Business Return on Equity (ROE)
Return on equity (ROE) compares net profit with owners’ equity. Datreal divides net profit by positive reported equity and presents the result as a…
Business Revenue
Revenue is the income a business earns from ordinary sales of goods and services during a reporting period, before expenses are deducted.
Business Revenue CAGR
Revenue CAGR shows the average annual revenue growth rate across the available reporting period.
Business Revenue per Employee
Revenue per employee compares reported revenue with reported headcount. Datreal divides revenue by the number of employees for the same reporting…
Real Estate Right of Way
Right of way is a legal right to use someone else's land for a limited purpose, usually access or passage. In plain English, it tells you that a use…
S
Business Securing Measure
A securing measure is a court-ordered step that protects assets or limits disposal during a dispute so a later judgment can still be enforced. It can…
Business Security Interest
A security interest is a legal claim over an asset that supports a debt or other obligation. In plain English, it tells you that someone has a…
Ownership Share Capital
Share capital is the capital represented by shares issued under a company's constitutional and registration rules. It is a legal and accounting…
Ownership Shareholder
A shareholder is a person or company that owns shares in a company. In plain English, it means an owner of part of the company. Official records can…
Business Sickness Benefit
Sickness benefit is a cash payment that replaces part of a worker's income when illness prevents work. National law determines eligibility, waiting…
Business Social Insurance Contribution
A social insurance contribution is a compulsory payment into a public social protection system. In plain English, it is money paid so a person may be…
Business Solvency Ratio
A solvency ratio is a plain-English way to ask whether an institution has enough financial cushion to absorb losses. In banking, it is a supervisory…
Real Estate Special Planning Area
A special planning area is a mapped area where an adopted planning document adds rules beyond the base functional zoning. Its code, such as TIN11…
Parcels Street Red Line
A street red line is the legally established boundary of an existing or planned street or road corridor. The corridor can contain transport space…
Business Structural Unit
A structural unit is the basic building block of a larger whole. In official business statistics, the close equivalent is a statistical unit - the…
Ownership Subsidiary
A subsidiary is an undertaking controlled by a parent company, including a subsidiary controlled through another subsidiary. It remains a separate…
T
Business Tax Debt
Tax debt is money you owe to the tax authority because a tax payment is overdue, and sometimes it also covers related filing failures that the…
Business Tax Residency of a Company
Tax residency of a company is the rule that decides whether a company is treated as a resident for tax purposes in a country. In plain English, it…
Business Tax Wedge
The tax wedge is the difference between total labour cost to the employer and the employee's net take-home pay, expressed as a percentage of total…
Business Taxpayer Rating
A taxpayer rating is a tax authority's plain-language assessment of a company's tax compliance. It helps show whether the business appears to be…
Business Trade Register Extract
A trade register extract is an official copy or snapshot of a company's registered details from the trade or business register. In plain English, it…
Business Trademark Registration
A trademark registration protects a sign for specified goods or services. Classification numbers group that scope into recognised classes, but they…
Real Estate Transaction Count
Transaction count means the number of transactions recorded in a dataset, report, or market statistic. It shows activity volume, but it does not by…
Real Estate Transaction Party
A transaction party is a person or entity involved in a transaction. In plain English, it is the named buyer, seller, or other participant in the…
U
Ownership Ultimate Parent Company
An ultimate parent company is the highest controlling entity in a corporate group that is not itself controlled by another entity. It can differ from…
Business Unemployment Benefit
Unemployment benefit is money paid when someone loses work, usually to replace part of their lost income while they look for a new job. As a record…
Real Estate Usable Floor Area
Usable floor area is the part of a building's floor space that can actually be used for its intended purpose. It helps describe size and capacity…
V
Business Value Added Tax
Value added tax (VAT) is a tax on consumption that is usually built into the price of goods and services. Businesses collect it and send it to the…
Business VAT Number
A VAT number is a business tax registration number used to identify a VAT-registered person or company. It shows that the holder is registered for…
Business VAT Registration Status
VAT registration status is the record of whether a business is registered for VAT, and sometimes whether that registration is currently valid. It…
Ownership Voting Rights
Voting rights is the power to vote in a company. In the official materials here, it matters because a person's voting power can be used to identify…
W
Business Working Capital
Working capital is the money a business has left over for short-term operations after subtracting current liabilities from current assets. It is a…
Z
Parcels Zoning
Zoning is the planning framework that assigns areas permitted uses and development controls. It can regulate building type, intensity, height…