Appendix 2(c): Census of Industrial Local Units - Definitions of Variables in the Tables
Variable code numbers are as shown in Tables 1 and 2; see also the questionnaire in Appendix
2(a) and instructions for its completion in Appendix 2(b).
Number of local units (code 1)
The local unit is defined as an enterprise or part thereof situated in a geographically identified
place (see page 12). The number counted includes all the separate industrial local units of
multi-location enterprises even if separate details are not provided by the respondent. In
regional and size classifications, groups of local units for which separate data cannot be
determined are, in general, classified as non-attributable.
Employees (codes 2 to 14)
Employees are persons who are paid a fixed wage or salary. Persons at work or temporarily
absent because of illness, holidays, strikes, etc. are included, as are part-time workers. Outside
piece-workers, i.e. home-workers (code 19), are excluded. The numbers given for each year
refer to a week in September.
Proprietors and unpaid family workers (code 15)
Included here are those proprietors, partners etc. and members of their families who work
regularly in the local unit without being paid a definite wage or salary.
Gross output (code 20)
Gross output represents the net selling value of all goods manufactured in the year, whether
sold or not, including work done and capital assets manufactured for own use. Operating
subsidies related to the production or sales of the output are included in the value of gross
output; excise duty and VAT are excluded.
Industrial Input (codes 21 to 24)
This consists of the industrial materials, industrial services, and fuel and power used in the
production of the output. Valuation is exclusive of deductible VAT.
Net output (code 25)
Net output is the difference between gross output and industrial input. Gross output is not a very
satisfactory measure of the relative economic importance or comparative expansion of an
industrial sector since only a proportion of its value is actually created within the sector and the
costs of materials incorporated forms a widely variable proportion of the gross output in different
sectors. There is also a large degree of duplication due to the use by one industry of the
products of another e.g. flour, which is an output of the manufacture of grain milling products
(NACE 1561), is an input to the manufacture of bread; manufacture fresh pastry goods and
cakes (NACE 1581). Net output, which represents the value added to industrial input, is
therefore a more appropriate measure of the relative economic importance of the different
sectors.
Appendix 2(c) (contd.): Census of Industrial Local Units - Definitions of Variables in the
Tables
Wages and Salaries (code 26 to 29)
Wages and salaries are defined as the gross amount paid to employees before deduction of
income tax, employees’ contributions to social security, etc.
Overtime pay, bonuses,
commissions, holiday pay and sick pay are included.
Remainder of net output (code 30)
This is defined as net output less wages and salaries. It is the fund from which dividends,
depreciation, labour costs (other than wages and salaries), interest and other financing charges,
hire and leasing charges, taxes and all other expenses and overheads are paid.
Stocks (codes 31 to 42)
Stocks are valued, excluding VAT, on the accounting basis used by each firm. Stock changes
are calculated by subtracting the value of stocks at the beginning of the year from the value at
the end of the year. In general, the value of stocks at the end of one year does not equal the
value of stocks at the beginning of the next year. This is due to reclassification of local units
from one NACE category to another, changes in reporting year, commencements and
cessations of businesses, etc.; small differences may also arise because of the method of
estimation for non-respondents.
Additions to and sales of capital assets (codes 43 to 48)
Capital assets (land, buildings, plant and equipment) are defined as goods with an expected
useful life of more than one year intended for use by the local unit itself. Acquisitions include
purchases from other local units and production by the local unit itself of capital goods for its own
use. Major alterations, improvements and repairs that extend the useful life of an asset or
increase its productivity are included. The value of work put in place during the year is included
whether or not completed. Additions are valued at total cost including installation charges and
fees or duties but excluding deductible VAT and financial costs. Sales are valued at the price
actually received excluding VAT.