Periodic survey of motor vehicle trade: documentation of statistics
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19.11.2024 valid documentation
Concepts
Purchases
Purchases include the value of all goods and services bought for resale and use in trade during the financial year, except for capital commodities.
Purchases comprise
- materials used for goods sold as such (raw materials, intermediate goods, product components)
- supplementary materials connected to production (such as packaging, maintenance and repair materials, office supplies)
- water and energy
- unactivated purchases of small tools and equipment
- services (e.g. legal and accounting services, insurance premiums, advertising costs and patent and licence fees if not activated).
Purchases do not include expenses entered in the financial statement as financial expenses or other than actual operating costs.
Purchases comprise
- materials used for goods sold as such (raw materials, intermediate goods, product components)
- supplementary materials connected to production (such as packaging, maintenance and repair materials, office supplies)
- water and energy
- unactivated purchases of small tools and equipment
- services (e.g. legal and accounting services, insurance premiums, advertising costs and patent and licence fees if not activated).
Purchases do not include expenses entered in the financial statement as financial expenses or other than actual operating costs.
Sales surface area
Sales surface area comprises
- total area in use of customers, including fitting rooms
- sales counters and shopwindows
- space behind sales counters reserved for salespersons.
- total area in use of customers, including fitting rooms
- sales counters and shopwindows
- space behind sales counters reserved for salespersons.
Turnover
Turnover is as reported in the financial statement.
Turnover from trade purchase and sale activities comprises sales of goods bought in the enterprise's own name and on its own account and of those resold to trade enterprises as such or packed and marked in a typical manner:
- retail trade (resale to households or to units consuming small quantities)
- wholesale trade (resale to other retailers or professional users).
Turnover from trade purchase and sale activities comprises sales of goods bought in the enterprise's own name and on its own account and of those resold to trade enterprises as such or packed and marked in a typical manner:
- retail trade (resale to households or to units consuming small quantities)
- wholesale trade (resale to other retailers or professional users).