Kind-of-activity unit

Statistical unit that groups all the parts of an enterprise contributing to the performance of an activity at class level (4-
digits) of NACE Rev. 1 and corresponds to one or more operational
subdivisions of the enterprise. For each thus defined statistical unit the enterprise's information system
must be capable of indicating or calculating at least the production value, intermediate consumption, manpower costs and number of people employed, the
operating surplus and gross fixed capital formation.