Data manipulation and correspondence tables used The created database reconciled financial statements and balance sheets with administrative data that universities report through the questionnaire (4-EDU) for 2014-2017. The dataset uses the PivotTable and works should be used together with the 4-Edu questionnaire for selecting the necessary indicators. The data set file contains 3 worksheets, Generalized table, PivotTable and Additional table. PivotTable – includes indicators either from 4edu or Financial Reports; by years, form of property, type of studies (full-time or part-time desegregation is available only for 4edu/University data). 1. Initial data Files received: The received financial reports in Excel file format, were elaborated using different National Accounting Standards (SNC), making hard to reconcile between different reporting years and other administrative data (the definitions did not coincide). The transition to new Standard was done in 2014, however some entities were reporting using old standards, SNC4 simple version and SNC5 complete form. The received financial reports for 2014 had the following files with the below structure of the data entries with the following description (see the table below): bm_invat_superior2014_snc_4.xls: based on SNC4 (National Accounting Standard 4 "Accounting for Small Business Entities ") - Simplified annual financial report, bm_invat_superior2014_snc_5.xls: based on SNC5 (National Accounting Standard 5 "Submission of Financial Reports") - Annual financial report bm_invat_superior2014_snc_new.xls: based on new SNC (National Accounting Standard "Submission of Financial Reports") - Annual financial report Name Type Description Key numeric Identification number Sect numeric Form name Nstr character Row number gr1 numeric Data from column 1 gr2 numeric Data from column 2 Kod_sob numeric Classificatory of property forms Kod_vde2 numeric Classification of Economic Activities in the EC - NACE Rev.2 (CAEM Rev.2) The received Financial reports for 2015 and 2016 had the following files with the below structure of the data entries with the following description (see the table below): bm_invat_superior2015.xls, bm_invat_superior2016.xls and bm_invat_superior2017.xls based on new SNC (National Accounting Standard "Submission of Financial Reports") - Annual financial report Name Type Description Key numeric Identification number Forma numeric Form name Rind character Row number Col.1 numeric Data from column 1 Col.2 numeric Data from column 2 CFP numeric Classificatory of property forms CAEM numeric Classification of Economic Activities in the EC - NACE Rev.2 (CAEM Rev.2) Additionally, the team received the report Nr. 4-edu "Activity of higher education institutions at the beginning of the academic year" for 2014-2017 with the following description: Name Type Description ANUL numeric Year 2014-2017 CUIIO numeric Identification number NUME_INV character Form/Type of education Full-time , part-time CAPITOL character Chapter RIND_DENUMIRE character Row number and name COL1 – COL21 numeric Data from column 1-21 Data manipulation and building the database 2.1. Preparing the reconciled financial reports. 1. Reconciling the SNC4 Financial Reports with the new SNC Due to the fact, that under SNC4 were used different definition as in the new SNC, it is not possible to have a perfect match between the reports. Manually, comparing definition by definition a correspondence table was elaborated that helped linking and merging data from the old SNC4 reports to the new SNC. For details please see Annex 1. Mapping SNC4 to new SNC 2. Reconciling the SNC5 Financial Reports with the new SNC The process of data mapping of SNC5 Financial Reports to the SNC new constituted a manual comparison of definitions used in SNC5 with new SNC and identification of the rows that can be updated to new standards. For SNC5, there are more cell linked, in comparison to SNC4, it has more desegregated indicators that are easier to combine to get closer to new SNC. At the end, using this correspondence table (Annex 2. Mapping SNC5 to new SNC) data from all SNC5 to the new SNC was reconciled. 3. The next stage was merging data from Financial reports submitted for this period: 2014-2017, in a unified database. The last part involved data manipulation to merge administrative University data and unifying everything under a PivotTable. Note that Financial reports for 2014 should be used carefully as there could not be fully mapped to SNC new. Please see the correspondence table in Annex 3. Financial Reports table, for 2014*-2017. 2.2. Data manipulations with administrative University data table. 1. Reshape of the table – bring values from columns (1-21) to rows, and add a new column ‘col’, that will indicate to which column is data assigned. Therefore, date is easily aggregated by ‘chapter’, ‘row’ and column from the questionnaires. 2. Administrative university data used different terminology in different years for professional fields and specialties of higher education that can’t be fully linked by the identification code. Therefore, the database kept only data at higher level or disaggregation, in some cases recordings were kept for continuity of indicators. 3. Some indicators were moved to separated tables, these indicators were not integrated in main tables from chapters. For more details please see Annex 4. Data manipulations with administrative University data, 2014-2017. 4. Data validation with data from StatBank of National Bureau of Statistics of Moldova revealed a few differences, some of which were caused by different names of rows for same chapter/rows. One more issue is that for some chapters the row numbers are overlapping. 5. Bring financial report data, names of columns/chapters, CFP names– merge tables with data related to University with financial reports. Bring labels for Classification of property forms and create new column that will group universities by form of property: private/ state / foreign; labels for Chapters and column for both 4edu data and for Financial reports. Annex 1. Mapping SNC4 to new SNC row_snc4 row form Row_name 10 F1 Active nemateriale (111, 112) 11 F1 Amortizarea activelor nemateriale (113) 20 F1 Active materiale pe termen lung (121,122,123, 125) 21 F1 Uzura şi epuizarea activelor materiale pe termen lung (124,126) 30 F1 Active financiare pe termen lung (131,132±133,134,135,136,141,142) 40 130 F1 Total capitolul 1 (rd. 010 - rd. 011 + rd. 020 – rd.021+rd.030) 50 F1 Stocuri de mărfuri şi materiale (211, 212, 213-214,215, 216, 217) 60 F1 Creanţe pe termen scurt (221-222, 223, 224) 70 F1 Creanţe pe termen scurt privind decontările cu bugetul (225) 80 F1 Investiţii pe termen scurt (231,232-233) 90 F1 Mijloace băneşti (241, 242,243,244,245,246) 100 F1 Alte active pe termen scurt (227,228, 229, 251,252) 110 300 F1 Total capitolul 2 (rd. 050 + rd. 060 + rd. 070 + rd. 080 + rd. 090 +rd.100) 120 310 F1 TOTAL GENERAL-ACTIV (rd. 040 + rd.110) 130 F1 Capital statutar (311), informativ 140 F1 Capital nevărsat (313) 150 F1 Capital retras (314) 160 F1 Rezerve (321,322,323) 170 F1 Corecţii ale rezultatelor perioadelor precedente (331) 180 F1 Profitul nerepartizat (pierderea neacoperită) a anilor precedenţi (332) 190 F1 Profitul net (pierderea) al anului de gestiune (333) 200 F1 Profit utilizat al anului de gestiune (334) 210 F1 Capital suplimentar (312) 220 F1 Capital secundar (341, 342) Total capitolul 3 (rd.130–rd.140–rd.150+rd.160±rd.170±rd.180±rd.190– 230 390 F1 rd.200±rd.210±rd.220) 240 F1 Datorii financiare pe termen lung (411,412,413,414) 250 F1 Datorii pe termen lung calculate (421,422, 423,424, 425,426) 260 440 F1 Total capitolul 4 (rd.240 + rd.250) 270 F1 Datorii financiare (511, 512, 513, 514, 515, 516) 280 F1 Datorii comerciale (521, 522, 523) 290 F1 Datorii privind retribuirea muncii (531) 300 F1 Datorii privind asigurările (533) 310 F1 Datorii privind decontările cu bugetul (534) 320 F1 Alte datorii calculate (532, 535, 536, 537, 538, 539) 330 580 F1 Total capitolul 5 (rd.270 + rd.280 + rd.290+rd.300+rd.310+rd.320) 340 590 F1 TOTAL GENERAL-PASIV (rd.230 + rd.260 + rd.330) 10 10 F2 Venitul din vînzări (611) 20 20 F2 Costul vînzărilor (711) 30 30 F2 Profitul brut (pierdere globală) (rd.010 – rd.020) 40 40 F2 Alte venituri operaţionale (612) 50 50 F2 Cheltuieli comerciale (712) 60 60 F2 Cheltuieli generale şi administrative (713) 70 70 F2 Alte cheltuieli operaţionale (714) Rezultatul din activitatea operaţională: profit (pierdere) (rd.030+rd.040–rd.050– 80 80 F2 rd.060–rd.070) 90 90 F2 Rezultatul din activitatea de investiţii: profit (pierdere) (621-721) 100 90 F2 Rezultatul din activitatea financiară: profit (pierdere) (622-722) Rezultatul din activitatea economico-financiară: profit (pierdere) (±rd.080 ± rd.090 110 0 F2 ± rd.100) 120 90 F2 Rezultatul excepţional: profit (pierdere) (623–723) 130 100 F2 Profitul (pierderea) perioadei raportate pînă la impozitare (±rd.110± rd.120) 140 110 F2 Cheltuieli (economii) privind impozitul pe venit (731) 150 120 F2 Profit net (pierdere) (± rd.130 ± rd.140) Annex 2. Mapping SNC5 to new SNC ! pt – indicating if definition from SNC5 has partial patch with definition from new SNC row_snc5 Row form denumire pt 10 F1 Active nemateriale (111, 112) 20 F1 Amortizarea activelor nemateriale (113) 30 10 F1 Valoarea de bilanţ a activelor nemateriale (rd.010-rd.020) 40 20 F1 Active materiale în curs de execuţie (121) 50 30 F1 Terenuri (122) 60 F1 Mijloace fixe (123) * 70 60 F1 Resurse naturale (125) * 80 F1 Uzura şi epuizarea activelor materiale pe termen lung (124, 126) * Valoarea de bilanţ a activelor materiale pe termen lung 90 F1 (rd.040+rd.050+rd.060+rd.070-rd.080) 100 70 F1 Investiţii pe termen lung în părţi nelegate (131) 110 80 F1 Investiţii pe termen lung în părţi legate (132) 120 F1 Modificarea valorii investiţiilor pe termen lung (133) 130 100 F1 Creanţe pe termen lung (134) 140 F1 Active amînate privind impozitul pe venit (135) 150 110 F1 Avansuri acordate (136) 160 F1 Total s.1.3 (rd.100+rd.110±rd.120+rd.130+rd.140+rd.150) 170 F1 Alte active pe termen lung (141, 142) 180 130 F1 Total capitolul 1 (rd.030+rd.090+rd.160+rd.170) 190 140 F1 Materiale (211) 200 150 F1 Animale la creştere şi îngrăşat (212) 210 160 F1 Obiecte de mică valoare şi scurtă durată (213-214) 220 170 F1 Producţie în curs de execuţie (215) 230 170 F1 Produse (216) 240 180 F1 Mărfuri (217) 250 F1 Total s. 2.1 (rd.190+rd.200+rd.210+rd.220+rd.230+rd.240) 260 190 F1 Creanţe pe termen scurt aferente facturilor comerciale (221) * 270 190 F1 Corecţii la creanţe dubioase (222) * 280 200 F1 Creanţe pe termen scurt ale părţilor legate (223) 290 210 F1 Avansuri pe termen scurt acordate (224) 300 220 F1 Creanţe pe termen scurt privind decontările cu bugetul (225) 310 220 F1 Creanţe preliminate (226) * 320 230 F1 Creanţe pe termen scurt ale personalului (227) 330 190 F1 Creanţe pe termen scurt privind veniturile calculate (228) * 340 290 F1 Alte creanţe pe termen scurt (229) Total s.2.2 (rd.260-rd.270+rd.280+rd.290+rd.300+rd.310+rd.320+rd.330 350 F1 +rd.340) 360 270 F1 Investiţii pe termen scurt în părţi nelegate (231) * 370 280 F1 Investiţii pe termen scurt în părţi legate (232) * 380 F1 Diminuarea valorii investiţiilor pe termen scurt (233) 390 F1 Total s. 2.3 (rd.360+rd.370-rd.380) 400 F1 Casa (241) 410 F1 Conturi curente în valută naţională (242) 420 F1 Conturi curente în valută străină (243) 430 F1 Alte mijloace băneşti (244, 245, 246) 440 250 F1 Total s. 2.4 (rd.400+rd.410+rd.420+rd.430) 450 290 F1 Alte active curente (251, 252) 460 300 F1 Total capitolul 2 (rd.250+rd.350+rd.390+rd.440+rd.450) 470 310 F1 TOTAL GENERAL-ACTIV (rd.180+rd.460) 480 F1 Capital statutar (311) 490 F1 Capital suplimentar (312) 500 F1 Capital nevărsat (313) 510 F1 Capital retras (314) 520 320 F1 Total s. 3.1 (rd.480+rd.490-rd.500-rd.510) 530 F1 Rezerve stabilite de legislaţie (321) 540 F1 Rezerve prevăzute de statut (322) 550 F1 Alte rezerve (323) 560 330 F1 Total s. 3.2 (rd.530+rd.540+rd.550) 570 340 F1 Corectarea rezultatelor perioadelor precedente (331) 580 350 F1 Profitul nerepartizat (pierderea neacoperită) a anilor precedenţi (332) 590 360 F1 Profitul net (pierderea netă) a perioadei de gestiune (333) 600 370 F1 Profit utilizat al anului de gestiune (334) 610 F1 Total s. 3.3 (±rd.570±rd.580±rd.590-rd.600) 620 F1 Diferenţe din reevaluarea activelor pe termen lung (341) 630 F1 Subvenţii (342) 640 380 F1 Total s. 3.4 (±rd.620+rd.630) 650 390 F1 Total capitolul 3 (rd.520+rd.560±rd.610±rd.640) 660 400 F1 Credite bancare pe termen lung (411, 412) 670 410 F1 Împrumuturi pe termen lung (413) 680 430 F1 Alte datorii financiare pe termen lung (414) * 690 F1 Total s. 4.1 (rd.660+rd.670+rd.680) 700 F1 Datorii de arendă pe termen lung (421) 710 F1 Venituri anticipate pe termen lung (422) 720 F1 Finanţări şi încasări cu destinaţie specială (423) 730 F1 Avansuri pe termen lung primite (424) 740 F1 Datorii amînate privind impozitul pe venit (425) 750 F1 Alte datorii pe termen lung calculate (426) 760 430 F1 Total s. 4.2 (rd.700+rd.710+rd.720+rd.730+rd.740+rd.750) * 770 440 F1 TOTAL capitolul 4 (rd.690+rd.760) 780 450 F1 Credite bancare pe termen scurt (511, 512) 790 460 F1 Împrumuturi pe termen scurt (513) 800 F1 Cota-parte curentă a datoriilor pe termen lung (514) 810 F1 Alte datorii financiare pe termen scurt (515) 820 F1 Total s. 5.1 (rd.780+rd.790+rd.800+rd.810) 830 470 F1 Datorii pe termen scurt privind facturile comerciale (521) 840 480 F1 Datorii pe termen scurt faţă de părţile legate (522) 850 490 F1 Avansuri pe termen scurt primite (523) 860 F1 Total s. 5.2 (rd.830+rd.840+rd.850) 870 500 F1 Datorii faţă de personal privind retribuirea muncii (531) 880 500 F1 Datorii faţă de personal privind alte operaţii (532) 890 510 F1 Datorii privind asigurările (533) 900 520 F1 Datorii privind decontările cu bugetul (534) 910 F1 Datorii preliminate (535) 920 F1 Datorii privind plăţile extrabugetare (536) 930 540 F1 Datorii faţă de fondatori şi alţi participanţi (537) 940 560 F1 Provizioane aferente cheltuielilor şi plăţilor preliminare (538) 950 570 F1 Alte datorii pe termen scurt (539) Total s.5.3 (rd.870+rd.880+rd.890+rd.900+rd.910+rd.920+rd.930+ 960 F1 rd.940+rd.950) 970 580 F1 Total capitolul 5 (rd.820+rd.860+rd.960) 980 590 F1 TOTAL GENERAL-PASIV (rd.650+rd.770+rd.970) 10 10 F2 Venitul din vînzări (611) 20 20 F2 Costul vînzărilor (711) 30 30 F2 Profitul brut (pierdere globală) (rd.010 – rd.020) 40 40 F2 Alte venituri operaţionale (612) 50 50 F2 Cheltuieli comerciale (712) 60 60 F2 Cheltuieli generale şi administrative (713) 70 70 F2 Alte cheltuieli operaţionale (714) Rezultatul din activitatea operaţională: profit (pierdere) (rd.030+rd.040–rd.050– 80 80 F2 rd.060–rd.070) 90 90 F2 Rezultatul din activitatea de investiţii: profit (pierdere) (621-721) 100 90 F2 Rezultatul din activitatea financiară: profit (pierdere) (622-722) Rezultatul din activitatea economico-financiară: profit (pierdere) (±rd.080 ± 110 F2 rd.090 ± rd.100) 120 90 F2 Rezultatul excepţional: profit (pierdere) (623–723) 130 100 F2 Profitul (pierderea) perioadei raportate pînă la impozitare (±rd.110± rd.120) 140 110 F2 Cheltuieli (economii) privind impozitul pe venit (731) 150 120 F2 Profit net (pierdere) (± rd.130 ± rd.140) Annex 3. Financial Reports table, for 2014* -2017 Name Type Description Id numeric Identification number form numeric Form name row character Row number cfp numeric Classificatory of property forms caem numeric Classification of Economic Activities in the EC - NACE Rev.2 (CAEM Rev.2) col numeric Column number sum numeric data Annex 4. Reshaped Table with University data, 2014-2017 Name Type Description anul numeric Year id numeric Identification number cap character Chapter rind numeric Number of row column number numeric Row number and name Denumire_rind character Row name Tip_invatamint character Type/Form of study CAEM numeric Classification of Economic Activities in the EC - NACE Rev.2 (CAEM Rev.2) cfp numeric Code from Classificatory of property forms sum numeric Data Annex 5. Data structure Variables Description Data sources 4-edu , Financial Reports Year 2014-2016 Main Disaggregation Form of property, study type, year Anul Row name Denumire rind Column name denumire coloana Chapter name denumire capitol study type Tip de invatamint Property Forma de prorietate sum numbers