Formulae
Manufacturing Questionnaire
a)
Gross Output at basic prices
Total Sales (Sale of products/sale of bought products/services rendered/rents received) +
Total other operating Income +
Closing Stocks –
Opening Stocks –
Cost of Products Purchased for Resale +
Current Costs of own work
M11+M12+M13+M14+M16+M24-M21-M222+M44
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2) +
Cost of Materials used in Production
M35+M42
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends ReceivableOther Non-operating Income (gain on sale of assets, gifts etc)+
Current Costs of own labour construction
M41+M43+M28-M151-M152-M17+M44
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-1-
Agriculture Questionnaire
a)
Gross Output at basic prices:
Total Sales (sales of agriculture/forestry/fishery rents received/other services rendered/service charge+
Total other operating Income –
Goods purchased for resale +
Cost of own work done
P12+P13+P14+P15+P17-P25+P37
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2) +
Other purchases
P32+P221+P222+P23+P24
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit before tax Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
P31+P33+P4 -P161-P162-P18+P37
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-2-
Construction Questionnaire
a)
Gross Output at basic prices
Total Sales (Construction work done) (certified construction contract work/capitalized own account
construction/gross y from repair & maintenance work/other services rendered/rents received) +
Total other operating income +
Change in uncertified WIP
N11+N12+N13+N14+N15+N17+N21
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2) +
Cost of Materials used in Production +
Cost of Subcontracts
N44+N3+N22
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends ReceivableOther Non-operating Income (gain on sale of assets, gifts etc)
N43+N45+N26-N161-N162-N18
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-3-
Mining & Quarrying Questionnaire
a)
Gross Output at basic prices:
Total Sales (Sale of products/sale of bought products/services rendered/rents received) +
Total other operating Income +
Closing Stocks –
Opening Stocks –
Cost of Products Purchased for Resale +
Current Costs of own work
Q11+Q12+Q13+Q14+Q16+Q24-Q21-Q222+Q35
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of goods and Services (W2) +
Change in stock of Supplies and Stores
Q32
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends ReceivableOther Non-operating Income (gain on sale of assets, gifts etc) +
Current Costs of own labour construction
Q33+Q35+Q28-Q151-Q152-Q17+Q35
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-4-
Trading Questionnaire
a)
Gross Output at basic prices:
Total Sales (Sale of own products/sale of bought products/services rendered/rents received) +
Total other operating Income +
Closing Stocks –
Opening Stocks –
Cost of Products Purchased for Resale
R11+R12+R13+R14+R15+R17+R24-R21-R22
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2)
R32
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
R31+R33+R28-R161-R162-R18
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-5-
Services Questionnaire
a)
Gross Output at basic prices:
Total Sales (Sale of own passenger/freight transport/agency fees, commissions/gross profit on foreign
exchange/services rendered/rents received/sale of goods) +
Total other operating Income +
Closing Stocks –
Opening Stocks –
Cost of Products Purchased for Resale
V111+V112+V121+V122+V123+V13+V14+V15+V16+V17+V19-V21
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2)
V23
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
V22+V24+V28-V181-V182-V20
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-6-
Finance Questionnaire
a)
Gross Output at basic prices:
Net Interest Received (total interest received/, commissions/income on foreign exchange/services
rendered/rents received/sale of goods) +
Total other operating Income +
F11+F12+F13+F14+F16
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2)
F22
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit before taxInterest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
F21+F23+F28-F14-F15-F17
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-7-
Insurance Questionnaire
a)
Gross Output at basic prices:
Total Premium (total Insurance Y life & pension/no-life/, commissions/gross profit on foreign
exchange/services rendered/rents received/sale of goods) +
Total other operating Income–
Total Claims & Benefits –
Surplus reserved for policy holders +
Commissions
K11+K12+K15-K21-K29+ K412+K422
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2) +
Agency fees +
Commissions
K32+K30+K412+K422
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit before Taxation Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
K31+K33+ K28-K13-K14-K16
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-8-
Hotels & Restaurants Questionnaire
a)
Gross Output at basic prices:
Total Sales (sales of accommodation/meals/drinks/rents received/other services rendered/service charge
Total other operating Income
H11+H12+H13+H14+H15+H19
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2) +
Cost of Food & Beverages
H32+H25
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit before tax Interest Receivable –
Dividends Receivable –
Total other non-operating IncomeForeign exchange earnings
H31+H33+ H28-H16-H18-H17-H20
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
-9-
Mining & Manufacturing (Small) Questionnaire
a)
Gross Output at basic prices:
Total Sales (sales of products/construction work done/rents received/other services rendered/service
charge
Total other operating Income –
Good purchased for resale
T81+T82+T83+T84+T85+T87-T62
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (cost of materials i.e. electricity, water etc) +
Other major Items
T61+T721+…+T735+T74
c)
Gross Value Added at Factor cost:
All Cost of Staff +
All Other Items +
Net Profit before tax Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
T631+T632+T633+T74 +T91-T861-T786-T88
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
- 10 -
Trading & Services (Small) Questionnaire
a)
Gross Output at basic prices:
Total Sales (sales of accommodation/meals/drinks/rents received/other services rendered/service charge
Total other non-operating Income–
Good purchased for resale
S801+...+S86+S88-S62
((For Finance businesses;
S801+..S82+s84 +s85+S86+S88-S62))
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (cost of materials i.e. electricity, water etc)+
Other major Items
S61+S721+…+S725+S74 +S734
c)
Gross Value Added at Factor cost:
All Cost of Staff +
All Other Items +
Net Profit before tax Interest Receivable –
Dividends Receivable –
Total other non-operating income (gain on sale of assets, gifts etc)Gross Profit on foreign exchange business. (for non banks).
S631+S632+S633+S91+S731+S732+S733-S871-S872-S89-S83
(S631+S632+S6333 +S91+S732+S733-S871-S872-S89+S731) for finance only.
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
- 11 -
Health and Education Questionnaire
a)
Gross Output at basic prices:
Total Sales (medical-nursing charges, medicines & medical goods, tuition fees, sales of uniforms,
charges for boarding and bed, sales of other goods)+
Total other operating Income +
Closing Stocks of Medicine+
Closing Stocks of Uniforms & other goodsOpening Stocks medicines –
Opening stocks uniforms Cost of medicines and medical goods Cost of uniforms and other goods –
L111+L112+L121+L122 +L13+L14+L15+ L18+L25+L26 - L21 – L22 – L23 – L24
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2)
L32
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
L31+ L33 + L291 – L171 – L172 + L19
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
- 12 -
NGO Questionnaire
a)
Gross Output at basic prices:
Total Sales (Sale of services, income received, agency fees, commissions, subscription/membership fees
gross profit, rents receivable, other receipts,) +
Total other operating Income Cost of goods Purchased for Resale
X111+X112+X121+X122+X123+X13+X14+X15+X16+X17+X19-X21
b)
Intermediate Consumption (Including other taxes on products):
All Purchases of Goods and Services (W2)
X23
c)
Gross Value Added at Factor cost:
All Cost of Staff (W1) +
All Other Items (W3) +
Net Profit Before tax –
Interest Receivable –
Dividends Receivable –
Other Non-operating Income (gain on sale of assets, gifts etc)
X22+X24+X28-X181-X182-X20
Also
GVA= Gross Output minus Intermediate Consumption
Computation Rev 4
- 13 -