Division 8) Variable 240202: Change in stock of finished goods and work-in-progress

This variable is defined as the change in the value of the stock of finished products or in the course of production, which have been produced by the statistical unit and which have not yet been sold, between the first and last days of the reference period. It is a part of variable Change in stock of goods.

These products include work in progress belonging to the statistical unit, even if the products in question are in the possession of third parties. Equally, products held by the statistical unit which belong to third parties are excluded.

Stocks are valued at production cost and are valued prior to value adjustments (such as depreciation).