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Description of methods and sources for Albania - INSTAT

Description of methods and sources for Albania - INSTAT

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IPA 2009 Multi-beneficiary StatisticalCooperation ProgrammeReporting unitsAnnual accounting statements <strong>of</strong> enterprises are submitted by different kinds <strong>of</strong>corporations, irrespective <strong>of</strong> their activity or their size. In 2006 the statements weresubmitted by 8.000 units with the following legal status:PeriodicityAnnual Data refer to the calendar year.Variables collectedAll variables from the pr<strong>of</strong>it <strong>and</strong> loss account are collected from the balance sheet.For the purpose <strong>of</strong> GDP calculation the following variables are used:– inventories <strong>of</strong> raw material at the beginning <strong>and</strong> at the end <strong>of</strong> year;– inventories <strong>of</strong> unfinished products at the beginning <strong>and</strong> at the end <strong>of</strong> year;– inventories <strong>of</strong> finished products at the beginning <strong>and</strong> at the end <strong>of</strong> e year;– inventories <strong>of</strong> goods <strong>for</strong> resale at the beginning <strong>and</strong> at the end <strong>of</strong> year;– sales <strong>of</strong> goods <strong>and</strong> services on domestic market;– sales <strong>of</strong> goods <strong>and</strong> services abroad (<strong>for</strong> export);– sales <strong>of</strong> goods <strong>for</strong> resale on domestic market;– own-account production;– subsidies on products;– other operating revenues;– value <strong>of</strong> sold goods purchased <strong>for</strong> resale;– costs <strong>of</strong> material (acquisition <strong>of</strong> materials, increase or decrease <strong>of</strong> inventory);– costs <strong>of</strong> services;– labor costs (wages <strong>and</strong> salaries, social security contributions, costs <strong>of</strong> otherinsurance, other labor costs);– depreciation;– other operating costs;– operating result (pr<strong>of</strong>it or loss);– number <strong>of</strong> employees;– investments (purchases <strong>and</strong> sales) by type (l<strong>and</strong>, new buildings, existingbuildings, transport equipment, other machinery <strong>and</strong> equipment, othertangible fixed assets, intangible fixed assets)2.2 VAT declarations (2006)Organization <strong>of</strong> data collection <strong>and</strong> purpose <strong>of</strong> collectionVAT declarations are collected by the Tax Administration <strong>for</strong> administrativepurposes. Declarations are submitted to the Tax Administration by the VAT unitswith different frequencies; the large majority <strong>of</strong> units submit the declarations onmonthly basis, others on quarterly basis. Data are available to <strong>INSTAT</strong> each quarterapproximately 60 days after the end <strong>of</strong> the quarter. The database received by<strong>INSTAT</strong> contains data from all individual declarations, including the tax number.183/236

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