GUIDELINES ON THE COMPLETION OF THE STRUCTURAL BUSINESS STATISTICS 2014 QUESTIONNAIRE

Transcription

1 SECTION 1 DETAILS GUIDELINES ON THE COMPLETION OF THE STRUCTURAL BUSINESS STATISTICS 2014 QUESTIONNAIRE I. Principal Activity: Please provide an explanation of the activity of the enterprise according to the NACE Rev 2 classification (Click here for more information). Examples of activities include: Manufacture of doors (of wood) Commission agent (e.g. pitkal/biċċier ) (earns commission and does not buy or keep stocks) Wholesale of office equipment (only business-to-business) Retail of clothes, bags and shoes (business-to-consumer) Hawker (vegetables/clothes etc.) Rental of residential property Sensar Tourist guide services Law firm Membership organisation for band clubs Artists selling their works of art II. Secondary Activity: if more than one activity is carried out, provide an explanation of the secondary activity of the enterprise. Between primary and secondary activity, the primary activity should be the one that generates the more value-added. III. Period covered: The months covered for the financial year being reported. The data reported can be similar to the accounting period, even if it covers more than 12 months. Examples: 1 April 2014 to 31 March October 2013 to 31 December 2014 Enterprises whose financial year ends between January 2014 and June 2014 (June included), are to report data for financial period ending January-June IV. If the enterprise closed down (before 2014): the month and year when the business ceased operations If the enterprise closed down (before 2014): V. Design of product or service: This question concerns design of a product and service undertaken as an economic activity, for example a design to be sold on the market. Production of a design encompasses the creation of a product or service by producing a drawing, blueprint, scheme or model prior to the making of the product or the delivery of the service. Product design includes: design of a tool/instrument/device/equipment; an artefact; software design; textile/fashion design; jewellery design; furniture/glass/ceramic design Service design includes: design of an insurance policy; an investment portfolio; software operation; logistical planning; architecture; illustrations; photography; filming; TV; and digital animation

2 SECTION 2 EMPLOYMENT I. Working owners: sole owners or partners do not receive remuneration/fees/salaries but take profits II. Unpaid family workers: these people do not receive a salary for the work they perform III. Employees: are the average number of employees on the payroll during the year the average number of persons can be estimated by averaging the number of persons on the last payroll in every quarter e.g. four employees each working three months are considered as one employee. Employees receive a wage/salary/fees/ income for piecework for limited liability companies, this includes company directors includes home workers and outworkers IV. Annual hours worked: is the total hours worked by employees during the year excluding working owners and unpaid family workers includes overtime (actual hours spent at work and not in terms of time paid for) but excludes vacation leave, sick leave or casual leave SECTION 3A EMPLOYMENT EXPENSES I. Wages and salaries: include remuneration to all persons on payroll only include bonuses, ex-gratia payments, tips and commissions, and taxes may include payments that employer pays in the event of illness, occupational accident and maternity leave excludes social security contributions payable by the employer excludes sub-contracting (see section 3B. Running expenses) II. Employers social security contributions: social contributions paid by employers for maternity, sickness, schemes for recruitment pensions, disability and unemployment SECTION 3B RUNNING EXPENSES I. Payments to sub-contractors: contract work done by others (not employees on the payroll) during the year includes part/whole production process/service II. Payments to agency workers: temporary employment agencies supplying unsupervised workers for limited periods agency workers replace the employees of the enterprise in question these individuals are employees of the agency III. Hire charges for machinery and/or vehicles: expenses related to renting of tangible goods for a period longer than one year

3 SECTION 3C CURRENT EXPENDITURE ON ENVIRONMENTAL PROTECTION These are purchases of environmental protection services. Includes: operating/maintaining an activity, technology, process and equipment designed to prevent/reduce, treat or eliminate pollutants and pollution material, energy and other inputs and costs of personnel used for environment protection purposes subsidies received which finance environmental protection SECTION 4A PURCHASES I. Purchases of goods and services: purchases are net of VAT and other taxes linked directly to turnover SECTION 4B STOCKS Stocks include: raw materials (materials bought to be manufactured) finished goods (self-manufactured goods held in stock) goods to be resold (items purchased to be sold in the same condition as purchased) work-in progress (manufactured goods, not complete, held in stock) SECTION 5A REVENUE AND TAXES I. Turnover/revenue/sales: sale of goods manufactured, trade sales or services to clients includes duties and taxes on goods or services invoiced by the unit includes charges passed on to the customers excludes VAT invoiced to its customer and other deductible taxes directly linked to turnover excludes reduction in prices, rebates and discounts SECTION 5B OTHER INCOME I. Other operating Income: income earned not invoiced includes production transferred to owners and employees includes revenues from patents, trademarks, copyrights and royalties excludes extra-ordinary income and software licences II. Income from sub-contracting: additional income received for carrying out a service to another enterprise III. Government subsidies on products: payable per unit of a good or service it can be a specific amount of money per unit or calculated as a specified percentage of the price per unit IV. Government subsidies on production: not linked to the quantity or the value of goods produced or sold V. Financial Income: includes interests, dividends received, income from shares

4 SECTION 5C TURNOVER BY GEOGRAPHICAL BREAKDOWN I. Intra EU (euro area) sales: include Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Slovakia, Slovenia and Spain. In this section, sales in Malta are not considered as Intra EU but as domestic sales II. Intra EU (non-euro area): other EU Member States that are not in the euro area include Bulgaria, Czech Republic, Denmark, Croatia, Latvia, Lithuania, Hungary, Poland, Romania, Sweden and the United Kingdom SECTION 5D TAXES AND DUTIES I. VAT on sales and other deductible taxes: taxes linked directly to turnover collected in stages by the enterprise and fully borne by the final purchaser II. Other taxes and duties linked to products: These taxes are either linked to turnover and not deductible or taxes on products not linked to turnover. Such taxes and duties include: taxes and duties on imports taxes on the production, export, sale transfer, leasing or delivery of goods and services as a result of their use for own consumption or own capital formation III. Taxes and duties linked to production: levied by general government or by institutions of the European Union compulsory, unrequited payments in respect of the production and importation of goods and services, employment, ownership or use of land and other assets used in production irrespective of the quantity or the value of goods and services produced or sold SECTION 6 ASSETS I. Additions: assets bought during the financial year at the current price as per cash flow statement II. Disposals: are assets previously owned by the enterprise and sold during the year. This sale is valued at the price actually received (excluding VAT), as stated in the cash flow statement and not the book value of the asset as recorded in the schedule of fixed assets III. Land: if land and buildings are not separable, the total is recorded as land (if land is estimated at a higher value) includes vineyards and olive groves for enterprises in these areas excludes land acquired through restructuring IV. Building and structures: if land and buildings are not separable, the total is recorded as buildings and structures (if buildings are estimated at a higher value) excludes buildings acquired through restructuring

5 V. Construction and alterations of building: expenditure on the conversion of buildings which prolong service life includes additions, alterations, improvements and renovations which increase production capacity of buildings includes permanent installations examples: water supply, power transmissions and air conditioning excludes current maintenance VI. Machinery, equipment and vehicles: exclude machinery and equipment acquired through restructuring VII. Purchased software: Computer-related software used within enterprise VIII. IX. Equipment and plant for pollution control and special anti-pollution accessories: end-of-pipe equipment installations that treat pollution, prevent emissions or monitor pollution installations for all sorts of environmental protection being waste, waste water, air, soil, ground water and noise Equipment and plant linked to cleaner technology: integrated technology an installation that will generate less pollution X. Capitalised production: production of goods that are retained by their producers as investment unsold production valued at production cost examples include production of fixed tangible assets (buildings) and intangible assets (development of software)