Concepts and Definitions

Entreprise: It is active units which either had turnover or employment at any time during the reference period.
Number of local units: It is the number of units operating in relation to the initiatives active in the reference period. Local units must be included even if they have no paid employees. This statistic should include all units active during at least a part of the reference period.

Number of persons employed: It is defined as the total number of persons who work in the observation unit (inclusive of working proprietors, partners working regularly in the unit and unpaid family workers working regularly in the unit)

Number of employees: It is defined as those persons who work for an employer and who have a contract of employment and receive compensation in the form of wages,salaries fees,gratuties,piecework pay or re muneration in kind.

Number of part-time employees: They are generally work less than normal working. Part-time employees should not be confused with seasonal employees.

Number of apprentices: All paid employees who do not fully participate in the production process include this variable
Number of employees in full time equivalent units:  Figures for the number of persons working less than the standard working time of a full-year full-time worker, should be converted into full time equivalents, with regard to the working time of a full-time full-year employee in the unit.

Number of hours worked by employees: It represents the aggregate number of hours actually worked for the output of the observation unit during the reference period.

Personnel costs : Are defined as the total remuneration, in cash or in kind, payable by an employer to an employee (regular and temporary employees as well as home workers) in return for work done by the latter during the reference period. Personnel costs also include taxes and employees' social security contributions retained by the unit as well as the employer's compulsory and voluntary social contributions.

Wages and salaries: Are defined as "the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including homeworkers), in return for work done during the accounting period." regardless of whether it is paid on the basis of working time, output or piece-work and whether it is paid regularly or not.

Social security costs: Employers' social security costs correspond to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits.

Turnover:  It comprises the totals invoiced by the observation unit during the reference period, and this corresponds to market sales of goods or services supplied to third parties

Production value: It measures the amount actually produced by the unit, based on sales, including changes in stocks and the resale of goods and services.

Value added at factor cost: It is the gross income from operating activities after adjusting for operating subsidies and indirect taxes.

Purchases of goods and services: Include the value of all goods and services purchased during the accounting period for resale or consumption in the production process, excluding capital goods the consumption of which is registered as consumption of fixed capital. The goods and services concerned may be either resold with or without further transformation, completely used up in the production process or, finally, be stocked.

Change in stocks:  It (positive or negative) is the difference between the value of the stocks at the end and the beginning of the reference period. Change in stocks may be measured by the value of entries into stocks less the value of withdrawals and the value of any recurrent losses of goods held in stocks. Stocks are recorded at purchaser's prices exclusive of VAT if they are purchased from another unit, otherwise at production cost.

Change in stocks of goods and services purchased for resale in the same condition as received: This variable is defined as the change in stocks at purchaser's prices exclusive of VAT between the end and the beginning of the reference period. The change in stocks may be measured by the value of entries into stocks of products purchased for resale less the value of withdrawals and the value of any recurrent losses of goods held in stocks.

Change in stocks of finished products and work in progress manufactured by the unit: This variable is defined as the change in the value of the stocks of finished products or in the course of production, which have been produced by the unit and which have not yet been sold, between the first and last days of the reference period.

Gross investment in tangible goods: Investment during the reference period in all tangible goods

Gross investment in land: Included under this variable, in addition to land, are underground deposits, forests and inland waters. Where land is purchased with existing buildings and the value of the two components is not separable, the total is recorded under this heading if it is estimated that the value of the land exceeds the value of the existing buildings.

Gross investment in existing buildings and structures: The investment includes the cost of the existing buildings (that have been used before) and structures which have been acquired during the reference period. Where land is purchased with existing buildings and the value of the two components is not separable, the total is recorded under this heading if it is estimated that the value of the existing buildings exceeds the value of the land. If the land is estimated to be of greater value than the existing buildings, the total is recorded under gross investment in land.

Gross investment in construction and alteration of buildings: This variable covers expenditure during the reference period on the construction or conversion of buildings. Purchases of new buildings that have never been used are included. Also included are all additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of buildings.

Included are permanent installations such as water supply, central heating, air conditioning, lighting etc. as well as construction expenditure related to oil wells (drilling), operational mines, pipe lines, power transmission lines, gas-pipes, railway lines, port installations, roads, bridges, viaducts, drains and other site improvements. Current maintenance costs are excluded.

Gross investment in machinery and equipment: This variable covers machinery (office machines, etc.), special vehicles used on the premises, other machinery and equipment, all vehicles and boats used off the premises, i.e. motor cars, commercial vehicles and lorries as well as special vehicles of all types, boats, railway wagons, etc. acquired new or second hand during the reference period.. Machinery and equipment acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded.

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