{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-E/division-9",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-E/division-9.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/IV/division/II/division/E/division/9",
  "kind": "division",
  "number": "9)",
  "heading": "Variable 240203: Change in stock of goods for resale",
  "text": "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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/E/division/9",
    "retrieved_at": "2026-11-01T14:42:28.657754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}