Term:
Stocks (distributive trades), value
The value of stocks of goods intended for sale and of materials, fuels and supplies for use by the units should be that at the beginning and end of the enquiry period for goods intended for sale, irrespective of where held, and of materials for use by the unit, that are owned by the establishment if it is part of a single-unit enterprise or that are controlled by the establishment and owned by its parent enterprise if it is part of a multi-unit enterprise. Goods for which the establishment has transferred has transferred the effective right to use to others with a view to ultimate purchase by them are excluded. Goods for which effective right to use has been transferred to the establishment with a view to ultimate purchase by it are included.