commiss regul ec decemb definit characterist structur busi statist text eea relev commiss european commun regard treati establish european commun regard council regul ec euratom decemb structur busi statist articl iii thereof council regul ec euratom establish common framework product commun statist structur activ competit perform busi commun implement set definit structur busi statist characterist envisag measur accord opinion statist programm committe adopt regul articl characterist refer articl regul ec euratom defin annex regul definit refer compani account head laid articl balanc sheet articl profit loss account articl note account council direct eec articl member state appli definit data refer year subsequ year member state appli definit data refer year correspond exist nation practic articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb commiss yve thibault de silgui member commiss oj oj annex definit characterist gt tabl gt definit count number enterpris regist popul concern busi regist correct error frame error dormant unit exclud statist includ unit activ part refer period gt tabl gt definit count number birth enterpris regist popul concern busi regist correct error birth amount creation combin product factor restrict enterpris involv event birth includ entri popul due merger break up split restructur set enterpris includ entri popul result chang activ link variabl part number enterpris gt tabl gt definit count number death enterpris regist popul concern busi regist correct error death amount dissolut combin product factor restrict enterpris involv event death includ exit popul due merger over break up restructur set enterpris includ exit popul result chang activ gt tabl gt definit count number local unit regist popul concern busi regist correct error frame error local unit includ paid employe statist includ unit activ part refer period gt tabl gt definit count number kind activ unit regist popul concern busi regist correct error frame error estim type unit regist statist includ unit activ part refer period gt tabl gt definit turnov compris total invoic observ unit refer period correspond market sale good servic suppli parti turnov includ duti tax good servic invoic unit except vat invoic unit vi vi custom similar deduct tax directli link turnov includ charg transport packag pass custom charg list separ invoic reduct price rebat discount return pack deduct incom classifi oper incom financi incom extraordinari incom compani account exclud turnov oper subsidi receiv public author institut european union exclud nace rev class titl characterist gross premium written note indirect tax separ group compris vat deduct tax directli link turnov exclud turnov tax collect stage enterpris fulli born final purchas ii group concern tax duti link product link turnov deduct tax product link turnov includ tax duti import tax product export sale transfer leas deliveri good servic result consumpt capit format iii group concern tax duti link product compulsori unrequit payment cash kind levi gener govern institut european union respect product import good servic employ labour ownership land build asset product irrespect quantiti good servic produc sold link compani account turnov defin statist purpos compris account head net turnov link variabl turnov calcul product aggreg balanc turnov broken activ turnov princip activ ii industri activ iii trade activ purchas resal iv intermediari activ agent servic activ turnov broken product type breakdown turnov product type turnov broken type custom percentag share turnov retail trader ii profession user iii final custom gt tabl gt definit product measur amount produc unit base sale includ stock resal good servic product defin turnov minu stock finish product work progress good servic purchas resal minu purchas good servic resal capitalis product oper incom exclud subsidi incom expenditur classifi financi extraordinari compani account exclud product includ purchas good servic resal purchas servic purchas order render parti condit specif calcul method need nace rev class note capitalis product includ account product good retain produc invest includ product fix tangibl asset build intang asset develop softwar capitalis product unsold product valu product cost note capit good includ invest note oper incom compani account head content head vari sector time defin precis statist purpos link compani account compon product includ account head net turnov part oper incom exclud subsidi variat stock finish good work progress part raw materi consum relat purchas chang stock good resal work perform undertak purpos capitalis link variabl product base turnov chang stock finish product work progress manufactur unit chang stock good servic purchas resal condit receiv purchas good servic purchas resal condit receiv capitalis product oper incom exclud subsidi product calcul ad factor cost aggreg balanc gt tabl gt definit correspond return activ purchas resal process calcul turnov purchas stock good servic purchas resal condit receiv includ turnov purchas stock good servic resal sale purchas stock servic purchas order render parti condit call gross trade margin link compani account figur isol compani account part net turnov raw materi consum link variabl gross margin good resal base turnov trade activ purchas resal purchas good servic purchas resal condit receiv stock good servic purchas resal condit receiv gross margin good resal part product gt tabl gt definit ad basic price calcul product subsidi product purchas good servic purchas resal condit minu chang stock raw materi consum tax product link turnov deduct repres ad factor input oper activ unit concern incom expenditur classifi financi extraordinari compani account exclud valu ad ad basic price calcul gross adjust depreci subtract note oper subsidi separ group subsidi product subsidi payabl unit good servic subsidi specif amount monei unit good servic calcul ad valorem percentag price unit subsidi product payabl good servic produc sold import payabl circumst good transfer leas deliv consumpt capit format ii subsidi link product subsidi receiv unit link quantiti good produc sold notabl subsidi includ subsidi payrol workforc subsidi environment protect grant interest relief invest subsidi exclud specif calcul method need nace rev class note indirect tax separ group compris vat deduct tax directli link turnov exclud turnov tax collect stage enterpris fulli born final purchas ii group concern tax duti link product link turnov deduct tax product link turnov includ tax duti import tax product export sale transfer leas deliveri good servic result consumpt capit format iii group concern tax duti link product compulsori unrequit payment cash kind levi gener govern institut european union respect product import good servic employ labour ownership land build asset product irrespect quantiti good servic produc sold link compani account ad basic price calcul account head net turnov variat stock finish good work progress work perform undertak purpos capitalis raw materi consum extern charg part oper charg exclud duti tax link product part oper incom exclud oper subsidi link product link variabl basic price base turnov total purchas good servic chang stock good servic capitalis product oper incom exclud subsidi link product tax product link turnov deduct gt tabl gt definit ad factor cost gross incom oper activ adjust oper subsidi indirect tax calcul turnov capitalis product oper incom minu stock minu purchas good servic minu tax product link turnov deduct minu duti tax link product altern calcul gross oper surplu ad personnel cost incom expenditur classifi financi extraordinari compani account exclud ad ad factor cost calcul gross adjust depreci subtract note indirect tax separ group compris vat deduct tax directli link turnov exclud turnov tax collect stage enterpris fulli born final purchas ii group concern tax duti link product link turnov deduct tax product link turnov includ tax duti import tax product export sale transfer leas deliveri good servic result consumpt capit format iii group concern tax duti link product compulsori unrequit payment cash kind levi gener govern institut european union respect product import good servic employ labour ownership land build asset product irrespect quantiti good servic produc sold specif calcul method need nace rev class link compani account ad factor cost calcul directli account head net turnov variat stock finish good work progress work perform undertak purpos capitalis raw materi consum extern charg oper charg oper incom link variabl ad factor cost base turnov chang stock good servic capitalis product oper incom purchas good servic tax product link turnov deduct duti tax link product ad factor cost calcul gross oper surplu aggreg balanc gt tabl gt definit gross oper surplu surplu gener oper activ labour factor input recompens calcul ad factor cost personnel cost balanc unit recompens provid fund debt pai tax eventu financ part invest incom expenditur classifi financi extraordinari compani account exclud gross oper surplu link compani account gross oper surplu calcul account head net turnov variat stock finish good work progress work perform undertak purpos capitalis raw materi consum extern charg oper charg oper incom staff cost link variabl gross oper surplu base ad factor cost personnel cost gt tabl gt definit purchas good servic includ good servic purchas account period resal consumpt product process exclud capit good consumpt regist consumpt fix capit good servic concern resold transform complet product process final stock includ purchas materi enter directli good produc raw materi intermediari product compon capitalis small tool equip includ ancillari materi lubric water packag mainten repair materi offic materi energi product includ variabl purchas materi made product capit good unit servic paid refer period includ industri industri figur payment work carri parti behalf unit includ current repair mainten instal work technic studi amount paid instal capit good capitalis good exclud includ payment made industri servic legal account fee patent licenc fee capitalis insur premium cost meet sharehold govern bodi contribut busi profession associ postal telephon electron commun telegraph fax charg transport servic good personnel advertis cost commiss includ wage salari rent bank charg exclud interest payment busi servic provid parti includ servic transform capitalis unit capitalis product expenditur classifi financi expenditur extraordinari expenditur compani account exclud total purchas good servic purchas good servic valu purchas price exclud deduct vat deduct tax link directli turnov tax duti product deduct valuat purchas good servic treatment tax product relev valuat purchas specif calcul method need nace rev class link compani account purchas good servic calcul account head raw materi consum account made stock good servic extern charg account made stock good servic part oper charg part includ concern payment good servic includ head raw materi consum extern charg part includ concern payment tax product link variabl total purchas good servic calcul ad factor cost aggreg balanc item includ total purchas good servic identifi separ purchas good servic purchas resal condit receiv oper cost link build equip cost sell oper cost note variabl combin variabl exhaust breakdown total purchas good servic enterpris wholesal retail trade payment agenc worker payment long term rental oper leas good purchas energi product percentag share purchas wholesal purchas group percentag share purchas produc gt tabl gt definit purchas resal purchas good resal parti process includ purchas servic invoic servic compani turnov compos agenc fee charg servic transact case estat agent actual amount involv servic transact transport purchas travel agent good servic sold parti commiss basi exclud good bought sold agent receiv commiss servic resal refer servic concern output servic activ right predetermin servic physic support servic purchas good servic purchas resal condit receiv valu purchas price exclud deduct vat deduct tax link directli turnov tax duti product deduct valuat purchas good servic treatment tax product relev valuat purchas link compani account purchas good servic purchas resal condit receiv isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic purchas good servic purchas resal condit receiv calcul gross margin good resal product aggreg balanc gt tabl gt definit includ figur payment employ agenc similar organis provis personnel payment provis personnel link provis industri industri servic includ link compani account payment agenc worker isol compani account part extern charg oper charg link compani account part total purchas good servic gt tabl gt definit chang stock posit neg differ stock end begin refer period chang stock measur entri stock withdraw recurr loss good held stock stock record purchas price exclus vat purchas unit product cost stock chang stock breakdown made stock finish good stock work progress stock good servic purchas resal condit receiv stock raw materi consum includ stock finish product product produc unit sold product includ work progress belong unit product question possess parti equal product held unit belong parti exclud includ stock good servic bought sole purpos resel condit exclud stock good servic provid parti commiss basi product purchas resal stock servic enterpris includ good industri equip case turnkei engin contract build case properti develop servic right advertis space transport accommod servic stock servic concern output servic activ right predetermin servic physic support servic includ stock raw ancillari materi intermediari product compon energi capitalis small tool servic belong unit link compani account stock good servic calcul head variat stock finish good work progress part raw materi consum part extern charg part oper charg link variabl chang stock good servic calcul ad market price aggreg balanc chang stock good servic broken type stock chang stock good servic purchas resal condit receiv ii chang stock finish product work progress manufactur unit iii chang stock raw materi consum gt tabl gt definit variabl defin chang stock purchas price exclus vat end begin refer period chang stock measur entri stock product purchas resal withdraw recurr loss good held stock includ stock good servic bought sole purpos resel condit exclud stock good servic provid parti commiss basi product purchas resal stock servic enterpris includ good industri equip case turnkei engin contract build case properti develop servic right advertis space transport accommod servic stock servic concern output servic activ right predetermin servic physic support servic link compani account chang stock good purchas resal condit isol compani account part raw materi consum extern charg oper charg link variabl chang stock good purchas resal condit calcul gross margin good resal product aggreg balanc part chang stock good servic gt tabl gt definit variabl defin chang stock finish product product produc unit sold dai refer period product includ work progress belong unit product question possess parti equal product held unit belong parti exclud stock valu product cost valu prior adjust depreci link compani account chang stock finish good work progress record compani account head variat stock finish good work progress link variabl chang stock finish good work progress calcul product aggreg balanc part chang stock good servic gt tabl gt definit personnel cost defin total remuner cash kind payabl employ employe regular temporari employe home worker return work refer period personnel cost includ tax employe social secur contribut retain unit employ compulsori voluntari social contribut personnel cost made wage salari employ social secur cost remuner paid refer period includ paid basi work time output piecework paid regularli includ gratuiti workplac perform bonus gratia payment month pai similar fix bonus payment made employe consider dismiss lodg transport cost live famili allow commiss attend fee overtim night work tax social secur contribut amount ow employe retain sourc employ includ social secur cost employ includ employ social secur contribut scheme retir pension sick matern disabl unemploy occup accid diseas famili allow scheme cost includ statutori collect agre contractu voluntari natur payment agenc worker includ personnel cost link compani account personnel cost calcul directli account head staff cost sum head wage salari social secur cost link variabl personnel cost base wage salari social secur cost personnel cost calcul gross oper surplu aggreg balanc gt tabl gt definit wage salari defin total remuner cash kind payabl person count payrol includ homework return work account period paid basi work time output piecework paid regularli wage salari includ valu social contribut incom tax payabl employe withheld employ paid directli social insur scheme tax author behalf employe wage salari includ social contribut payabl employ wage salari includ gratuiti bonus gratia payment month payment sever payment lodg transport cost live famili allow tip commiss attend fee receiv employe tax social secur contribut amount payabl employe withheld sourc employ wage salari employ continu pai event ill occup accid matern leav short time work record social secur cost depend unit account practic payment agenc worker includ wage salari link compani account wage salari record compani account head wage salari link variabl wage salari calcul personnel cost gt tabl gt definit employ social secur cost correspond amount equal social contribut incur employ order secur employe entitl social benefit social secur cost employ includ employ social secur contribut scheme retir pension sick matern disabl unemploy occup accid diseas famili allow scheme includ cost employe includ homework apprentic charg includ scheme statutori collect agre contractu voluntari natur wage salari employ continu pai event ill occup accid matern leav short time work record wage salari depend unit account practic link compani account social secur cost record compani account head social secur cost link variabl social secur cost calcul personnel cost gt tabl gt definit oper cost link build equip consist cost relat build includ rent payment energi heat electr mainten repair build oper leas payment expens relat equip includ payment mainten repair machin includ comput vehicl cost rent payment oper leas machin link compani account oper cost link build equip isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic distribut trade activ section nace rev part total purchas good servic purchas good servic purchas resal condit receiv cost sell oper cost gt tabl gt definit payment long term rental includ charg rel rent tangibl good period greater year oper leas leas transfer substanti risk reward incid legal ownership lesse oper leas lesse acquir durabl good period time long short necessarili settl advanc leas period expir lessor expect receiv good back condit hire normal wear tear leas period cover predomin part good econom lifetim payment oper leas good relat cost tangibl good made unit contract link compani account payment long term rental oper leas good isol compani account part extern charg oper charg link variabl part purchas good servic part oper cost link build equip gt tabl gt definit cost sell form part purchas good servic consist advertis expens transport good travel expens hotel accommod entertain expens expens relat sell good payment agenc worker includ link compani account cost sell isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic distribut trade activ section nace rev part total purchas good servic purchas good servic purchas resal condit receiv oper cost link build equip oper cost gt tabl gt definit oper cost consist expens bookkeep consult offic stationeri recruit insur premium cost collect staff transport cost bank servic exclud interest payment postal telecommun expens telephon telex link compani account oper cost isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic distribut trade activ section nace rev part total purchas good servic purchas good servic purchas resal condit receiv oper cost link build equip cost sell gt tabl gt definit invest refer period tangibl good includ exist tangibl capit good bought parti produc capitalis product tangibl capit good life year includ produc tangibl good land threshold life good capitalis increas compani account practic practic requir greater expect life year threshold invest valu prior gross adjust deduct incom dispos purchas good valu purchas price transport instal charg fee tax cost ownership transfer includ produc tangibl good valu product cost good acquir restructur merger over break up split exclud purchas small tool capitalis includ current expenditur includ addit alter improv renov prolong servic life increas product capac capit good current mainten cost exclud current expenditur capit good rental leas contract invest intang financi asset exclud record invest invoic deliveri payment good place refer period method propos object invest record ownership transfer unit intend capitalis product record produc record invest made identifi stage part invest record refer period made practic compani account convent approxim method invest record refer period deliv ii invest record refer period enter product process iii invest record refer period invoic iv invest record refer period paid link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account tangibl good list compani account fix asset tangibl asset link variabl gross invest tangibl good base gross invest land gross invest exist build structur gross invest construct alter build gross invest machineri equip gt tabl gt definit includ variabl addit land underground deposit forest inland water land purchas exist build compon separ total record head estim land exce exist build exist build estim greater land total record gross invest exist build structur includ land improv level lai pipe provis path road land acquir restructur merger over break up split exclud link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account land isol list tangibl asset includ compani account fix asset tangibl asset land build part relat build exclud part payment account tangibl asset construct includ relat land link variabl part gross invest tangibl good gt tabl gt definit invest includ cost exist build structur acquir refer period land purchas exist build compon separ total record head estim exist build exce land land estim greater exist build total record gross invest land purchas build exclud exist build structur acquir restructur merger over break up split exclud link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account gross invest exist build structur isol list tangibl asset includ compani account fix asset tangibl asset land build part relat land construct alter build exclud part payment account tangibl asset construct includ relat exist build structur link variabl part gross invest tangibl good gt tabl gt definit variabl cover expenditur refer period construct convers build purchas build includ includ addit alter improv renov prolong servic life increas product capac build includ perman instal water suppli central heat air condit light construct expenditur relat oil well drill oper mine pipelin power transmiss line ga pipe railwai line port instal road bridg viaduct drain site improv current mainten cost exclud link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account gross invest construct alter build isol list tangibl asset includ compani account fix asset tangibl asset land build part relat land exist build structur exclud part payment account tangibl asset construct includ relat exist construct alter build link variabl part gross invest tangibl good gt tabl gt definit variabl cover machineri offic machin special vehicl premis machineri equip vehicl boat premis motor car commerci vehicl lorri special vehicl type boat railwai wagon acquir hand refer period machineri equip acquir restructur merger over break up split off exclud includ addit alter improv renov prolong servic life increas product capac capit good current mainten cost exclud link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account gross invest machineri equip includ list tangibl asset includ compani account fix asset tangibl asset plant machineri fixtur fit tool equip part payment account tangibl asset construct includ relat machineri equip link variabl part gross invest tangibl good gt tabl gt definit sale tangibl good includ exist tangibl capit good sold parti sale tangibl capit good valu price receiv exclud vat book deduct cost ownership transfer incur seller adjust dispos sale exclud link compani account sale invest good record balanc sheet addit dispos transfer fix asset shown balanc sheet note account tangibl invest good refer asset list compani account fix asset tangibl asset gt tabl gt definit financi leas lesse acquir durabl good exchang rental payment predetermin protract term risk reward ownership de facto de jure transfer lessor lesse leas financi financi leas leas period cover econom lifetim durabl good end leas period lesse option bui good nomin price lessor role pure financi record correspond market good purchas principl contract estim sum part instal cover capit reimburs part instal interest payment exclud record time good deliv lesse annual payment asset financi leas exclud good leas financi exclud link compani account note tangibl good acquir financi leas refer fourth direct nation account standard permit good capitalis balanc sheet link variabl note tangibl good acquir financi leas includ gross invest tangibl good gt tabl gt definit number person emploi defin total number person work observ unit inclus work proprietor partner work regularli unit unpaid famili worker person work unit belong paid sale repres deliveri personnel repair mainten team includ person absent short period sick leav paid leav special leav strike absent indefinit period includ part time worker regard law countri concern payrol season worker apprentic home worker payrol number person emploi exclud manpow suppli unit enterpris person carri repair mainten work enquiri unit behalf enterpris compulsori militari servic unpaid famili worker refer person live proprietor unit work regularli unit contract servic receiv fix sum work perform limit person includ payrol unit princip occup note order check compar data voluntari worker includ head link compani account number person emploi record note compani account articl link variabl number person emploi broken number employe unpaid worker gt tabl gt definit number employe defin person work employ contract employ receiv compens form wage salari fee gratuiti piecework pai remuner kind relationship employ employe exist agreement formal inform enterpris person enter voluntarili parti person work enterpris return remuner cash kind worker consid wage salari earner unit receiv wage salari unit work product unit worker temporari employ agenc consid employe temporari employ agenc unit custom work consid employe paid work proprietor student formal commit contribut unit process product return remuner educ servic employe engag contract specif design encourag recruit unemploi person homework explicit agreement homework remuner basi work includ payrol number employe includ part time worker season worker person strike short term leav exclud person long term leav number employe includ voluntari worker number employe calcul manner number person emploi number job measur annual averag link variabl part number person emploi categori employe identifi separ number part time employe number apprentic number homework gt tabl gt definit divis number employe calcul refer number hour work week paid number hour consid relat length consid full time work week member state sector unit unit part time worker person usual hour work normal work hour definit encompass form part time work half dai work work dai week number establish nation region industri unit level number employe broken weekli number hour work number hour consid relat length regard standard full time work week member state region industri unit note full time employe categori homogen part time employe categori cover normal work hour emploi unit imposs establish exact distinct part time full time work due variat work practic member state industri part time employe durat work norm intermitt season employe work full time fix short period temporari worker film crew confus link variabl part number employe gt tabl gt definit employe particip fulli product process unit work apprentic contract fact undertak vocat train imping significantli product includ variabl link variabl part number employe gt tabl gt definit homework divis person emploi observ unit carri profession activ home homework payrol observ unit includ link variabl part number employe gt tabl gt definit number employe convert full time equival fte figur number person work standard work time full year full time worker convert full time equival regard work time full time full year employe unit includ categori peopl work standard work dai standard number work dai week standard number week month year convers carri basi number hour dai week month work link variabl number hour work employe number part time employe convers number employe full time equival gt tabl gt definit total number hour work employe repres aggreg number hour work output observ unit refer period variabl exclud hour paid work annual leav holidai sick leav exclud meal break commut home work includ hour work normal work hour hour work addit time spent place work task prepar site time short period rest work place exact number hour work estim basi theoret number work hour averag rate absenc sick matern link variabl number hour work employe convers number employe number employe full time equival unit gt tabl gt definit total number retail store oper enterpris own rent store defin fix sale premis custom enter make purchas retail store classifi group nace rev link variabl part number local unit gt tabl gt definit addit total number retail store breakdown class sale space ad class link variabl breakdown number retail store gt tabl gt definit sale space estim floor area part premis devot sell displai total space custom access includ fit room counter space window space space counter shop assist sale space includ offic storag prepar room workshop staircas cloakroom amen room gt tabl gt definit characterist cover total number fix market stand perman stall oper enterpris own rent contrari store custom enter sale premis stand stall make purchas fix market stand stall classifi part class nace rev gt tabl gt definit part turnov deriv activ classifi section nace rev turnov deriv resal good servic purchas resal condit exclud link compani account turnov industri activ isol compani account part net turnov link variabl part turnov gt tabl gt definit part turnov deriv princip activ unit princip activ unit determin rule laid council regul statist unit march statist unit observ analysi product system commun turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov princip activ nace rev digit level isol compani account part net turnov link variabl part turnov gt tabl gt definit part turnov deriv activ classifi section nace rev turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov industri activ isol compani account part net turnov link variabl part turnov part turnov agricultur forestri fish industri activ gt tabl gt definit part turnov deriv activ classifi section nace rev turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov industri activ exclud construct isol compani account part net turnov link variabl part turnov part turnov agricultur forestri fish industri activ part turnov industri activ gt tabl gt definit part turnov deriv activ classifi section nace rev turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov construct activ isol compani account part net turnov link variabl part turnov part turnov agricultur forestri fish industri activ part turnov industri activ gt tabl gt definit part turnov deriv trade activ purchas resal unit correspond sale good purchas unit account resold condit purchas label packag wrap practis distribut trade enterpris resal type broken resal trader profession user wholesal sale resal household small scale user retail sale activ classifi section nace rev mainten repair fee contract base wholes group link compani account turnov trade activ purchas resal isol compani account part net turnov link variabl part turnov gt tabl gt definit part turnov deriv intermediari activ unit correspond commiss purchas sale made behalf parti similar activ activ classifi group nace rev link compani account turnov intermediari activ isol compani account part net turnov link variabl part turnov gt tabl gt definit revenu servic render bank insur servic busi person servic variabl encompass turnov servic activ result princip secondari activ servic activ perform industri unit activ classifi section mainten repair group section nace rev link compani account turnov servic activ isol compani account part net turnov link variabl part turnov gt tabl gt definit part turnov deriv trade activ purchas resal unit intermediari activ unit correspond sale good purchas unit account resold condit purchas label packag wrap practis distribut trade enterpris commiss purchas sale made behalf parti similar activ resal broken resal trader profession user wholesal sale resal household small scale user retail sale activ classifi section nace rev mainten repair group link compani account turnov trade intermediari activ isol compani account part net turnov link variabl part turnov gt tabl gt definit part turnov deriv activ classifi section nace rev relat construct classifi build classif type construct cc turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov build isol compani account part net turnov link variabl part turnov part turnov agricultur forestri fish industri activ part turnov industri activ part turnov construct activ gt tabl gt definit part turnov deriv activ classifi section nace rev relat construct classifi civil engin work classif type construct cc turnov deriv sale good servic subject subcontract relationship includ turnov deriv resal good servic purchas resal condit exclud link compani account turnov civil engin isol compani account part net turnov link variabl part turnov part turnov agricultur forestri fish industri activ part turnov industri activ part turnov construct activ gt tabl gt definit purchas energi product refer period includ variabl purchas fuel energi product purchas raw materi resal transform exclud figur link compani account purchas energi product isol compani account part raw materi consum link variabl part total purchas good servic gt tabl gt purchas hard coal purchas coke purchas patent fuel purchas gasoil purchas heavi fuel oil purchas petroleum product purchas natur ga purchas deriv ga purchas renew energi sourc purchas heat purchas electr link compani account purchas individu energi product isol compani account part raw materi consum link variabl part purchas energi product gt tabl gt definit invest expenditur result action activ prime object prevent reduct elimin pollut degrad environ action activ favour impact environ environment protect exclud exclud field activ benefici environ primarili satisfi technic intern requir health safeti enterpris restrict appli case recycl activ classifi nace recycl data collect industri ad nace head classif environment protect activ unec eurostat doc ce end pipe equip concern addit technic instal context environment control instal oper independ identifi part ad product facil treat pollut gener prevent emiss spread pollut measur level pollut monitor invest calcul purchas price construct cost instal includ design instal cost purchas land instal includ expenditur made princip purpos health safeti insid workplac exclud invest occur activ reduct prevent treatment wast wast water prevent elimin reduct air emiss treatment dispos contamin soil ground water prevent reduct nois vibrat level preserv ecolog entiti landscap monitor qualiti environment media wast link compani account invest record balanc sheet addit dispos transfer fix asset adjust fix asset shown balanc sheet note account invest equip plant pollut control special anti pollut accessori includ isol list tangibl asset includ compani account fix asset tangibl asset advisori account forum propos inform disclos link variabl part gross invest tangibl good gt tabl gt definit research experiment develop compris creativ work undertaken systemat basi order increas stock knowledg includ knowledg man cultur societi stock knowledg devis applic intra mural expenditur expenditur amp research amp develop perform unit sourc fund amp distinguish expenditur wide rang relat activ exclud amp expenditur expenditur educ train expenditur scientif technolog activ inform servic test standardis feasibl studi expenditur industri activ industri innov expenditur pure financ activ administr indirect support activ includ intra mural expenditur valu product cost includ oper cost includ labour cost capit expenditur link compani account research develop expenditur depend nation law record place movement intang asset movement tangibl asset oper expenditur nation law partli complet capitalis expenditur includ movement intang asset includ compani account fix asset intang asset cost research develop nation law partial capitalis capitalis current expenditur part raw materi consum extern charg staff cost oper charg capit expenditur includ movement tangibl asset includ compani account fix asset tangibl asset gt tabl gt definit research experiment develop compris creativ work undertaken systemat basi order increas stock knowledg includ knowledg man cultur societi stock knowledg devis applic person emploi directli research amp develop amp count provid direct servic amp manag administr cleric staff person provid indirect servic canteen secur staff exclud wage salari includ overhead measur expenditur amp personnel distinguish personnel wide rang relat activ exclud amp personnel personnel emploi educ train personnel emploi scientif technolog activ inform servic test standardis feasibl studi personnel emploi industri activ industri innov personnel emploi administr indirect support activ link compani account total number research develop personnel isol compani account part number person emploi record note compani account articl link variabl part number person emploi gt tabl gt definit industri section nace rev payment subcontractor payment made unit parti return industri good servic suppli part subcontract relationship defin enterpris link subcontract relationship condit met custom enterpris main contractor particip concept product provid partial technic specif supplier enterpris subcontractor materi process custom enterpris sell subcontract product part complex product take sale liabil product note mere stipul colour size catalogu number constitut technic specif manufactur tailor made product necessarili impli subcontract relationship link compani account payment subcontractor necessarili treat separ compani account includ extern charg oper cost link variabl part total purchas good servic gt tabl gt definit share wholesal enterpris turnov divis nace rev account retail trader share correspond tradit scheme produc wholesal retail consum note share calcul basi turnov trade activ purchas resal link compani account percentag share turnov retail trader isol compani account part net turnov link variabl part turnov part turnov trade activ purchas resal note variabl form profession user final consum exhaust breakdown turnov trade activ purchas resal gt tabl gt definit share wholesal enterpris turnov divis nace rev account profession user busi institut govern bodi wholesal sale retail final consum exclud wholesal form complex distribut network involv wholesal prior final user note share turnov calcul basi turnov trade activ purchas resal link compani account percentag share turnov profession user isol compani account part net turnov link variabl part turnov part turnov trade activ purchas resal note variabl form retail trader final consum exhaust breakdown turnov trade activ purchas resal gt tabl gt definit share wholesal enterpris turnov divis nace rev account final consum correspond secondari activ wholesal act retail capac note share turnov calcul basi turnov trade activ purchas resal link compani account percentag share turnov final consum isol compani account part net turnov link variabl part turnov part turnov trade activ purchas resal note variabl form retail trader profession user exhaust breakdown turnov trade activ purchas resal gt tabl gt definit characterist describ suppli network retail trade approxim made retail assess share direct purchas wholesal purchas group note share purchas calcul basi purchas good servic purchas resal condit receiv link compani account percentag share purchas wholesal purchas group isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic part purchas good servic purchas resal condit receiv note share purchas wholesal purchas group produc correspond total purchas resal variabl includ purchas retail purchas good profession privat user gt tabl gt definit characterist describ suppli network retail trade approxim made retail assess share direct purchas produc note share purchas calcul basi purchas good servic purchas resal condit receiv link compani account percentag share purchas produc isol compani account part raw materi consum extern charg oper charg link variabl part total purchas good servic part purchas good servic purchas resal condit receiv note share purchas wholesal purchas group produc correspond total purchas resal variabl includ purchas retail purchas good profession privat user oj