Hungarian company-data terms

The field names on Hungarian company profiles — jegyzett tőke, adózott eredmény, székhely — explained briefly and precisely, in English.

Every term is a Hungarian company-law or accounting concept; the definitions describe Hungarian rules, not your own country's.

• Adószám (tax number)The eleven-digit identifier issued by NAV that uniquely identifies every Hungarian taxpayer.
• Cégjegyzékszám (registration number)The company's identifier in the register: ten digits split 2-2-6 — registry court, company form, serial number.
• Székhely (registered seat)The company's official address in the register — where official documents are served.
• Telephely (place of business)A registered place of operation that differs from the seat but sits in the same settlement.
• Fióktelep (branch office)A registered place of operation in a settlement other than the seat's.
• Főtevékenység (main activity)The company's primary activity, marked with a TEÁOR code in the register and at the statistical office.
• Jegyzett tőke (registered capital)The capital the owners placed at the company's disposal, as entered in the register.
• Saját tőke (equity)The company's assets after deducting liabilities: what would belong to the owners if everything were paid off.
• Összes kiadás (total expenses)What the company spent in one business year: materials, wages, depreciation and every other expense together.
• Kockázati pontszám (risk score)Felho's own 0–100 figure, where lower means lower risk. Not a credit rating.
• Nettó árbevétel (net revenue)The company's revenue from sales in one business year, excluding VAT.
• Adózott eredmény (profit after tax)What remains of revenue after costs and taxes.
• Létszám (headcount)How many people the company employs — but two different figures exist, and they measure different things.
• Cégforma (company form)The company's legal form — Kft., Bt., Zrt. and the rest — which determines liability and capital requirements.
• Áfaalany (VAT-taxable person)Anyone carrying out economic activity in their own name, regularly and for consideration — a company or a sole trader.
• Köztartozásmentes adózó (debt-free taxpayer)A taxpayer on NAV's monthly published list, because on the day of publication it had no public debts.
• Befektetett eszközök (fixed assets)The part of the company's assets used durably, for longer than a year.
• Forgóeszközök (current assets)The part of the assets that turns into money within a year in the ordinary course of business.
• Követelések (receivables)What others owe the company: typically invoiced but not yet paid work.
• Kötelezettségek (liabilities)What the company owes others: suppliers, banks, the state.
• Rövid lejáratú kötelezettségek (short-term liabilities)Debts due within a year of the balance-sheet date.
• Hosszú lejáratú kötelezettségek (long-term liabilities)Debts due beyond a year from the balance-sheet date.
• Mérlegfőösszeg (balance-sheet total)The company's whole balance-sheet estate — the common total of the asset and the liability side.
• Adózás előtti eredmény (profit before tax)The company's result before corporate tax is deducted.
• Exportértékesítés árbevétele (export revenue)The part of net revenue that comes from sales abroad.
• Pénzügyi műveletek bevételei (financial income)Income that comes not from the company's activity but from its money: interest, exchange gains, dividends.
• Egy főre jutó átlagfizetés (average salary per head)Personnel expenses divided by the average statistical headcount — a computed value, not a disclosed wage.
• Árbevétel-növekedés (revenue growth)The difference between two consecutive closed years' net revenue, as a percentage of the earlier year.
• TEÁORHungary's uniform sectoral classification of economic activities: the code that says what a company does.
• Bankszámlaszám (bank account number)The domestic bank account identifier, 2×8 or 3×8 digits; the first three digits name the account-holding institution.
• Felszámolás (liquidation)Proceedings against an insolvent company in which its assets are sold to satisfy creditors, and the company ceases without successor.
• Végelszámolás (voluntary dissolution)The voluntary winding-up of a solvent company, without successor, on the owners' decision.
• Kényszertörlés (compulsory strike-off)Proceedings started by the registry court of its own motion to delete a company whose lawful operation is not restored.
• Csődeljárás (bankruptcy proceedings)An attempt at a creditor settlement under a payment moratorium — its aim is saving the company, not ending it.