Employer is the person who performs his/her occupation (profession) in his/her own unit (enterprise, agency, workshop, shop, office, firm, etc.), for the activity of which he/she employs one or more permanent employees.
Gross added value is measured as difference between the value of produced goods and services and intermediary consumption, representing the newly-created value in the production process.
Local unit is an enterprise or a part of an enterprise (for instance, subsidiary, workshop, plant, storage facility, mine, storehouse, etc.) which meets the following criteria:
- is located at an identified address;
- at least one person operates;
- economic activity is carried on.
Production includes all the products which were manufactured and all the services that were provided during one calendar year.
Statutory capita reflects the value of the statutory capital, registered in the establishment documents: in joint stock companies – the nominal value of issued shares; in limited liability companies – the value of the participation quotas; in state and municipal enterprises – the value of state means invested in the statutory capital.
Subsequent costs are the costs and / or expenses incurred by an economic entity for itself related to the construction (production) of new long-term assets, repair and / or development of existing fixed assets in order to improve their initial characteristics and, accordingly, increase the economic benefits expected from their use included in composition of long-term tangible and intangible assets (capitalized).
Subsidies are the amounts (sum) received on a non-reimbursable basis from the National Public Budget (BPN) in connection with the production, sale of goods, services or the use of factors of production to promote a socio-economic policy.
Turnover (sales revenue) excluding VAT and excise duties represents the revenues obtained from the sale of products, goods, services and performance of works, both from the main activity and from the secondary activities, exercised by the enterprise during the reference period.