Data items and their definitions Workshop for African countries on the Implementation of International Recommendations for Distributive Trade Statistics May 2008, Addis Ababa, Ethiopia UNITED NATIONS STATISTICS DIVISION Trade Statistics Branch Distributive Trade Statistics Section

Data items (1) Integrated list of data items Prepared by UNSD Intended for use in the development of any industry-specific lists Ensures coherence of concepts and definitions across activities, class sizes, geographical areas and ownership arrangements List of data items for DTS Based on the Integrated list of data items Harmonized with the list of data items for Industrial statistics

Data items (2) IRDTS 2008 provides summary definitions of data items for DTS recommended for compilation and dissemination, together with additional items of data derived from the basic system List of data items aims at providing countries with a tool which can be used in building up their economic statistics programmes, including the development of statistical questionnaires and other data collection instruments Countries are encouraged to use the list of data items as reference in order to develop a list of data items in accordance with their own statistical circumstances, respondent load and available resources and having determined that should consistently use the definitions presented

Data items (3) Links between business accounting and basic economic statistics Terms used in the questionnaires must be familiar to business accountants Understanding of business accounting is essential for conversion of data collected from businesses’ records into economic data that can be used in basic economic statistics Differences in terminology Shipments, sales, turnover Operating expense Differences in business accounting rules Valuation of assets

List of data items Demography Employment Compensation of employees Other expenditures Turnover Inventories Taxes and subsidies Output Intermediate consumption Value added Gross fixed capital formation

Demography Characteristics of statistical units Statistical survey aims at collecting detailed information associated with the statistical unit itself and asks for its location, period of operation, type of ownership and economic organization, kind of activity, type of operation, size, etc. Depending on the operational design of statistical surveys may be collected at the enterprise or establishment level Number of statistical units Count of number of active units, even if they may have no paid employees Number of enterprises (multi-establishment and single- establishment enterprises) Number of establishments

Employment Number of persons employed By categories Employees engaged in R&D, software & databases, own account GFCF Persons employed in informal sector By gender By occupation (ISCO) Average number of persons employed Hours worked New ICLS Resolution on Working time management

Compensation of employees Wages and salaries Employee stock options (income in kind) Employer gives employees an option to buy stocks (shares) at some future data at a given price (strike/exercise price) subject to certain conditions Employee may not exercise the option Share price is now lower than his option price No longer employed in the company The “grant date” is when the option is provided, the “vesting date” is the earliest date when the option can be exercised Valuation of the stock option Difference between the market price and the strike price at vesting date Stock option pricing model Social insurance contributions

Other expenditures Purchases of goods and services Cost of raw materials and supplies Separate data items presenting the relations between different establishments of one enterprise and with third party Cost of gas, fuel and electricity purchased Cost of water and sewerage services Purchases of services, except rental Purchases of goods and services for resale in the same conditions as received (by type) Valuation - subject to country practice they should be adjusted for changes in inventories Rental payments

Turnover, sales, shipments, receipts… In IRDTS 2008 the item is referred to by its short name “Turnover” Turnover of goods and services produced Turnover of goods and services purchased for resale in the same conditions as received Gift cards Commissions and fees from selling goods and services on account of others Other revenues Value of own-account fixed assets E-commerce Value of turnover by product category Other breakdowns – kind of activity, size classes, type of costumer, etc.

Inventories Stocks at the beginning and end of the period Change (plus or minus) Types of inventories Materials and supplies Work-in-progress Finished goods Goods purchased for resale in the same conditions as received Valuation Methods of recording

Taxes and subsidies Taxes Taxes on products In most cases not recorded in business accounts Turnover should exclud VAT and other similar deductible taxes directly linked to sales Other taxes on production Represent production costs (taxes on ownership or use of land, buildings, motor road vehicle taxes, duties and registration fees, business licenses, etc.) Tax data may be better collected at enterprise level Subsidies Subsidies on products Other subsidies on production (subsidies on payroll, or to reduce pollution)

Derived data items Gross output Valuation – basic price (recommended), factor cost, producers’ prices Gross margin + Value of turnover of all goods and services purchased for resale in the same condition as received - Purchases of goods and services for resale in the same condition as received + Change in inventories of goods purchased for resale in the same condition as received - The value of recurrent losses due to normal rates of wastage Intermediate consumption Value added

Gross fixed capital formation Gross value of fixed assets (at the beginning and at the end of the period, acquisitions, disposals) Classification and terminology of assets - aligned with 1993 SNA, Rev.1 Types of fixed assets Dwellings Other buildings and structures Machinery and equipment Transport equipment ICT equipment Other machinery and equipment Intellectual property products Research and development Mineral exploration and evaluation Computer software and databases Entertainment, literary and artistic originals Other Depreciation

Thank You