Starting a business is a composite indicator of two important factors when starting up a business:

Financial account holders - the number of men (or women) aged 15 and over who report having an account (alone or with someone else) at a bank or other type of financial institution, or who report having personally used a financial service on a mobile phone in the last 12 months, divided by the total number of men (or women) aged 15 and over.

Borrowing - the number of men (or women) aged 15 and over who report having borrowed money to start a business in the last 12 months, divided by the total number of men (or women) aged 15 and over and of the same gender.

This indicator is measured as a percentage of the total number of men or women employed.