Division 9) Variable 240203: Change in stock of goods for resale

Change in stock of goods for resale is the difference of the total value of inventories recognized by the statistical unit at the end and at the beginning of the reference period as items intended for resale to third parties without further processing. The value of said inventories is the one at which they have been recognized in the financial statements. Change in stock of goods for resale is a part of the variable Change in stock of goods.