Retail trade; employment and finance per sector, SIC'93, 2006 - 2008

Table explanation

Description topics

Jobs persons employed, annual average

A job is a position occupied by an employed person.
Includes all employees on the company payroll minus staff employed
elsewhere on a temporary basis plus personnel hired from other companies,
temps/seconded staff and other employed persons, e.g. participating owners
and partners.

Jobs persons employed

The average number of persons employed in the fiscal or financial year.

Labour volume persons employed

The labour volume of persons employed in the fiscal or financial year, in
terms of full labour years. A labour year is a measure for the labour
volume. A full labour year is calculated by converting all jobs
(full-time and part-time) to FTEs (full-time equivalent). For example,
two jobs
half time (0,5 FTE each), add up to one year of labour volume.

Employees on payroll, annual average

This class includes all employees on the company payroll, even if they are
in fact working outside the company. Participating owners and partners
not on the company payroll are not included.
Temps are employed by the temp agency, not by the company they work for on
a temporary basis.

Employees on the company payroll

The average number of employees on the company payroll in the fiscal or
financial year.

Labour volume employees on the payroll

The labour volume of employees on the payroll in the fiscal or financial
year in terms of full labour years. A labour year is a measure for the
labour volume. A full labour year is calculated by converting all jobs
(full-time and part-time) to FTEs (full-time equivalent). For example,
two jobs
half time (0,5 FTE each), add up to one year of labour volume.

Business returns

Turnover generated under regular operating conditions.
This includes selling of goods and services plus the value of
stock changes, work at hand, activated output for use in the company,
subsidies and damage compensation. Activated production includes fixed
assets manufactured by the company for own use, e.g. machinery and
buildings valued at cost price.
_
Since 2007, wage cost subsidies are no longer included.

Total business returns

Business turnover, net

Business returns, excluding VAT (value added taxes) from the selling of
goods and services to customers.
Turnover is calculated after deduction of discounts, bonuses, returnable
deposits and on-charged freight costs.
_
Customers could be private persons and companies outside (the Dutch part)
of the concern.

Other business returns

This category comprises revenues not included in net turnover, such as:
- financial compensation for personnel working on a temporary basis for
another company;
- changes in stocks of finished products and work at hand;
- activated production includes fixed assets manufactured by the company
for own use, e.g. machinery and buildings valued at cost price (up to
2006; as from 2007 no longer included);
- wage (cost)subsidies and other subsidies and export restitutions;
- revenues from licenses, royalties and copyright;
- damage compensation.

Business costs

All costs made to generate revenues.
Since 2007, wage (cost) subsidies are no longer included in net
business returns. Therefore, wage (cost)subsidies are deducted from
business costs.

Total business costs

Purchase value of turnover

Purchasing costs of raw and auxiliary materials, packing material,
commodities and outsourced activities used for the production of the
commodities and services sold in the year under review.

Personnel costs

This category comprises expenses like:
- gross wages and salaries of employees, including social
security and pension scheme contributions;
- payments for temporary workers and hired personnel;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- working clothes;
- anniversary celebrations, etc.
_
In 2006, subsidies were not deducted from personnel costs.
As from 2007 wage (cost) subsidies are deducted from personnel costs.

Total personnel costs

Gross wages and salaries

The category gross wages and salaries refers to employees on the payroll
and includes:
- wages including employees' contributions to social insurances minus sick
pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal
payments;
- allowances for commuter traffic;
- contributions to savings schemes.
Over 2006 wage (cost) subsidies were not deducted from gross wages and
salaries; as from 2007 wage (cost) subsidies are deducted from gross wages
and salaries.

Employer-paid social insurance premiums

The part of social insurance premiums paid by employers.

Pension and early retirement premiums

Contributions paid by employers to pension and early retirement schemes,
savings for retirement provisions, etc.

Other social insurance costs

This category includes:
- contributions to health insurance;
- costs of staff relocation and housing;
- costs of child care, etc.

Other personnel costs

This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.

Other business costs

This category includes the costs of energy, housing, machinery and
equipment, inventory, etc, transport, sales and promotions, communication,
costs of services provided by third parties and other costs not classified
elsewhere.

Total other business costs

Energy costs

Including energy costs for machinery and equipment, lighting and/or
heating.

Housing costs

Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture,
etc.

Equipment and inventory costs

Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.

Transport costs

Costs related to means of transport, including:
- rental costs and lease costs;
- repair and maintenance;
- costs of insurances and road tax;
- fuel costs.

Sales costs

Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs.

Communication costs

Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.

Services provided by third parties

- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing

Business costs, not elsewhere classified

This category includes costs and payments for activities like
licenses, copyright, royalties, lease and rent of software, overhead
costs and taxes, office supplies, etc.

Depreciation fixed assets

Depreciation of durable means of production, e.g. machinery buildings,
transport equipment, computers and software due to normal usage and
economic obsolescence. Depreciation of intangible assets, e.g. costs of
research and development, acquisition of intellectual rights and goodwill.

Profit / loss

Net operating result.
Gross operating result minus operating costs.

Net financial income

Total revenues and profits minus costs and losses of:
- interest;
- participations;
- dividends;
- loans;
- investments;
- other financial items.

Net provisions

The additions to provisions minus released provisions such as run-up and
reconstitution funds, maintenance reserves, guarantee provisions, etc.

Net extraordinary income

Revenues minus costs not related to normal operational management, such
as costs resulting from reorganisations, book profits and losses from the
sale of a company or other assets, including
tangible and intangible fixed assets. Depreciation of questionable
debtors also is included in this item.

Profit / loss before tax

The sum of the operating and financial results.