www.tariffnumber.com www.tariffnumber.com
Search
Heart for Ukraine
  • Customs offices
  • Customs duties
  • Abbreviations
  • Changes
  • Services
    Export declaration Customs training Download
  • Startseite >
  • Abbreviations >
  • C >
  • Change in stocks of goods and services (Tourism)

Definition: Change in stocks of goods and services

Tourism

Change in stocks (positive or negative) is the difference between the value of stocks at the end and at the beginning of the financial year. Stock is recorded exclusive of VAT.

Among stocks (and the change in stocks), the following breakdown can be made:
· stocks of finished goods and work in progress (stocks of products held by the producer), 
· stocks of goods purchased for resale and services rendered to third parties, 
· stocks of raw materials and consumables.

Data on stocks completes the annual flows (turnover, purchases of goods and services) required to calculate the value of production, value added, and gross operating surplus. Stocks are recorded at purchase price if they are purchased from another unit, otherwise at production cost.
Source:
Eurostat, "Methodological manual on the design and implementation of surveys on inbound tourism", Office for Official Publications of the European Communities, Luxembourg, 2000
Created:
2005-02-02
Updated:
2022-04-21

Search box

Search
www.tariffnumber.com

DE EN FR

About us

Home
About us
Contact
NFTs, fundraising and charity

Information

Combined Nomenclature
Abbreviations
Embargo
Classifications

Services

Download
Customs training
Advertise
API
Sign in
Imprint Privacy Policy Cookie-Policy