The themes are:
- Levels, disparities and inequalities in the distribution of declared income by unit of consumption and living standards of individuals;
- Categories income share in disposable income;
- Poverty (poverty rate and poverty intensity);
- Characteristics of the sub-population below 60% of median income per unit of consumption
These themes are apprehended at local level through a number of usual analysis indicators (median, disparity and inequality indicators) and are broken down by various sociodemographic variables.

Fiscal households not included in communities (residences, hospitals, retirement homes, ...) and excuding homeless.
The households having declared incomes perceived during one of the two previous years, but not having declared any income related to the undergoing year, are not retained in the FiLoSoFi field (whereas they were retained in the RFL and RDL devices). However the households declaring their income in the department where their second home is located are taken into account, whereas they were excluded from the RFL and RDL fields.
The indicators on the declared income are calculated for household field whose declared income is positive or zero.
The indicators on disposable income are based on household field whose disposable income is positive or zero.