Purchases include the value of all goods and services bought for resale and use in trade during the financial year, except for capital commodities.
Purchases do not include expenses entered in the financial statement as financial expenses or other than actual operating costs.
Sales surface area comprises
Turnover is as reported in the financial statement.
Turnover from trade purchase and sale activities comprises sales of goods bought in the enterprise's own name and on its own account and of those resold to trade enterprises as such or packed and marked in a typical manner: