The profit share of non-financial corporations is defined as gross operating surplus (ESA 2010 code: B2g_B3g) divided by gross value added (B1g). This profitability-type indicator shows the share of the value added created during the production process remunerating capital. It is the complement of the share of wage costs (plus taxes less subsidies on production) in value added. Non-financial corporation includes all private and public corporate enterprises that produce goods or provide non-financial services to the market (ESA 2010 code: S11). Indicator described is calculated on the basis of quarterly sector accounts data by institutional sectors. Sector accounts are compiled in accordance with European System of Accounts (ESA 2010). Data are expressed in percentage, in non-seasonal adjusted as well as in seasonal and calendar adjusted form.