Division 14) Variable 250107: Net turnover from trading activities of purchase and resale and from intermediary activities

The part of net turnover derived from the trading activities of purchase and resale of the unit and the intermediary activity of the unit. This corresponds to the sales of goods purchased by the unit in its own Name and for its own account and resold in the same condition in which they were purchased, or after such labelling, packaging and wrapping as is usually practised in distributive trade enterprises as well as any commissions on purchases and sales made in the Name and on behalf of third parties, and similar activities.

Resales may be broken down into:

• resales to other traders, professional users, etc. (wholesale sales);

• resales to households or small-scale users (retail sales).

These activities are classified in NACE Section G (except the maintenance and repair Groups 45.2 and 45.4).