Concept selected: Change in stocks of goods and services

Definition

Change in stocks (positive or negative) is the difference between the value of the stocks at the end and the beginning of the reference period. Change in stocks may be measured by the value of entries into stocks less the value of withdrawals and the value of any recurrent losses of goods held in stocks. Stocks are recorded at purchaser's prices exclusive of VAT if they are purchased from another unit, otherwise at production cost.

Source

Commission 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 statisticsMore information

Topic

• Economic accounts

Statistical operations (links to the Inventory of Statistical Operations)

• 30177 - Structural Business Statistics: Services Sector
• 30232 - Structural Business Statistics: Trade Sector

Concepts associated

• Change in stocks of finished products and work in progress manufactured by the unit (13 21 3)
• Change in stocks of goods and services purchased for resale in the same condition as received (13 21 1)
• Value added at factor cost (12 15 0)