# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 8): Variable 240202: Change in stock of finished goods and work-in-progress

Extent: E+W+S+N.I.

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).

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/E/division/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-E/division-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.