Concept selected: Total purchases of goods and services
DefinitionPurchases of goods and services include the value of all goods and services purchased during the accounting period for resale or consumption in the production process, excluding capital goods the consumption of which is registered as consumption of fixed capital. The goods and services concerned may be either resold with or without further transformation, completely used up in the production process or, finally, be stocked.
Included in these purchases are the materials that enter directly into the goods produced (raw materials, intermediary products, components), plus non-capitalised small tools and equipment. Also included are the value of ancillary materials (lubricants, water, packaging, maintenance and repair materials, office materials) as well as energy products. Included in this
variable are the purchases of materials made for the production of capital goods by the unit.
Services paid for during the reference period are also included regardless of whether they are industrial or non-industrial. In this figure are payments for all work carried out by third parties on behalf of the unit including current repairs and maintenance, installation work and technical studies. Amounts paid for the installation of capital goods and the value of capitalised goods are excluded.
Also included are payments made for non-industrial services such as legal and accountancy fees, patents and licence fees (where they are not capitalised), insurance premiums, costs of meetings of shareholders and governing bodies, contributions to business and professional associations, postal, telephone, electronic communication, telegraph and fax charges, transport services for goods and personnel, advertising costs, commissions (where they are not included in wages and salaries), rents, bank charges (excluding interest payments) and all other business services provided by third parties. Included are services which are transformed and capitalised by the unit as capitalised production.
Expenditure classified as financial expenditure or as revenue in the form or interests and dividends is excluded from the total purchases of goods and services.
Purchases of goods and services are valued at the purchase price, i.e. the price the purchaser actually pays for the products, including any taxes less subsidies on the products bought excluding however value added type taxes.All other taxes and duties on the products are therefore not deducted from the valuation of the purchases of goods and services. The treatment of taxes on production is not relevant in the valuation of these purchases.
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K, expenditure classified as financial expenditure in company accounts is excluded from the total purchases of goods and services.
For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the total purchases of goods and services is defined as the gross value of reinsurance services received plus total of commissions as referred to in Article 64 of Council Directive 91/674 plus any other external expense on goods and services (excluding personnel costs).
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the total purchases of goods and services is defined as commissions payable plus other administrative expenses plus other operating charges.
SourceCommission Regulation (EC) No 250/2009 of 11 March 2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the definitions of characteristics, the technical format for the transmission of data, the double reporting requirements for NACE Rev.1.1 and NACE Rev.2 and derogations to be granted for structural business statistics More information
Statistical operations(enlaces al Inventario de Operaciones Estadísticas)
- 30048 - Structural Business Statistics: Industrial Sector
- 30177 - Structural Business Statistics: Services Sector
- 30232 - Structural Business Statistics: Trade Sector
- Payments for agency workers (13 13 1)
- Purchases of energy products (in value) (20 11 0)
- Purchases of goods and services purchased for resale in the same condition as received (13 12 0)
- Total current expenditure on environmental protection (21 14 0)
- Value added at factor cost (12 15 0)