Appendix 3(d): Census of Industrial Enterprises - Definitions of Variables in the Tables
Variable code numbers are as shown in Tables 14, 15 and 16; see also the questionnaire in
Appendix 3(a) and instructions for its completion in Appendix 3(b). In several cases the
definitions are similar to those used in the local unit Census - see Appendix 2(c). The following
notes therefore concentrate on variables which do not occur or are defined differently in the two
Censuses.
Industrial workers (codes 3 and 4)
This category covers supervisors, operatives and apprentices and is identical to that
distinguished in the local unit Census.
Other employees (codes 5 and 6)
This category comprises clerical, administrative and technical staff. As in the local unit Census,
outside piece-workers are included neither here nor with industrial workers (codes 3 and 4); they
are shown separately (code 9).
Wages and salaries (code 10)
The earnings of outside piece-workers are included in wages and salaries.
Other labour costs (code 11)
These costs comprise employers’ social welfare contributions, employers’ contribution to
superannuation funds or other pension schemes, payments of pensions or retirement benefits
other than out of superannuation funds, lump-sum redundancy payments, abnormal or
supplementary payments made in respect of sickness or injury to employees, insurance
premiums covering sickness or injury (such as employers’ liability), benefits in kind, training
costs and other social expenditure (e.g. canteens, medical services, etc.).
Turnover (codes 13 to 18)
Turnover comprises the net selling value of goods manufactured by the enterprise, of industrial
services provided by the enterprise for others, of goods sold without further processing and the
value of miscellaneous items of turnover (such as rents, licence fees, royalties, etc.). It is
valued:





exclusive of VAT
exclusive of subsidies
inclusive of excise duty and other taxes payable on such goods, such as MCA charges
net of discounts allowed to customers (including allowances for returns)
inclusive of transport charges to the customer’s premises whether by the enterprise’s
own vehicles or by hired transport.
Appendix 3(d) (contd.): Census of Industrial Enterprises - Definitions of Variables in the
Tables
Capital assets manufactured by the enterprise for its own use (code 19)
The value of this work is shown separately as it is a component of both production value (code
39) and additions to capital assets (codes 34 to 37). Amounts include work put in place during
the year, whether completed or not, and are valued at cost.
Purchases (codes 20 to 24)
This represents the costs, after deduction of discounts and allowances, of materials and fuels,
goods for resale without further processing and industrial and non-industrial services.
Deductible VAT is excluded, but all other taxes and duties on purchases are included.
Purchases of materials and fuel (code 20)
In addition to fuel and electricity, this category covers materials for further processing and
ancillary materials such as packaging, office supplies, materials for repairs to buildings and
machinery and small tools not considered part of capital assets. The cost of materials
purchased for the production by the enterprise of capital goods for its own use is included, but
the purchase of capital goods is excluded.
Cost of industrial services (code 22)
This is the cost of all industrial work done for the enterprise by others. It covers work done on
commission or on contract, repairs and maintenance, research, etc. Amounts paid for the
installation of capital goods and the value of major repairs are excluded (they are included in
acquisitions of capital assets).
Cost of non-industrial services (code 23)
This is the cost of all other operating services supplied to the enterprise. Included is the cost of
the hire of plant, rent of premises, insurance premiums on plant and premises, and audit, legal,
postal, advertising, transport, entertainment and similar expenses. Bank charges are also
included, but interest paid is excluded.
Excise duty and other indirect taxes (code 33)
Apart from excise duty paid or payable on products manufactured by the enterprise, this includes
motor tax, stamp duty, rates, licence fees, MCA charges and similar levies. Custom and excise
duties on imports of materials or goods for resale are excluded. They are included in purchases
(codes 20 and 21).
Production value (code 39)
This is defined as the sum of total turnover (code 17), capital assets manufactured by
enterprises for their own use (code 19), increases in stocks of finished goods and work in
progress (code 29) and increases in stocks of goods for resale without further processing (code
31), less purchases of goods for resale without further processing (code 21).
Appendix 3(d) (contd.): Census of Industrial Enterprises - Definitions of Variables in the
Tables
Intermediate consumption (code 40)
This is defined as the sum of purchases of materials and fuel (code 20), cost of industrial
services (code 22), and cost of non-industrial services (code 23), less increases in stocks of
materials and fuel (code 30).
Gross value added (excluding VAT) (code 41)
This is defined as production value (code 39) less intermediate consumption (code 40).