Division 21) Variable 250201: Gross margin on goods for resale

Corresponds to the return on the activity of purchase and resale without further processing. It is calculated from net turnover related to trading activities of purchase and resale without further processing, total purchases for resale and changes in stock of goods and services purchased for resale.

Included in gross margin on goods for resale are sales, purchases and changes in stock of goods and services related to goods and services which are purchased in order to be rendered to third parties in the same condition.

Also called gross trading margin.