Trade, Hotels and Restaurants
Methodology | Contents |
Average registered number of employees
The average registered number of employees includes all permanent and temporary employees (irrespective of nationality), who have employment, service or member relationship with the employer, where the membership also includes employment.
Average registered number of workers
The sum of the average registered number of employees and owners of companies.
Wages (excluding other personnel costs)
Wages refer to remuneration for work (in money and also in kind) provided by the employer to employees kept in the employer’s registered numbers of employees. They exclude other personnel costs.
Average monthly wage in CZK
Average monthly wage is calculated as follows: wage bill in CZK is divided by the number of employees (actual persons) and the number of months in reference period.
Sales, total
The sum of sales of own goods, services and sales of goods for resale.
Output
It includes trade margin (difference between revenues from sold goods and costs of goods sold), revenues from sales of own goods and services, change in in-house inventories of own production (includes the difference in turnovers of credit and debit sides on accounts under account group 61) and capitalisation (includes turnover difference between credit and debit sides on accounts under account group 62).
Production consumption
The difference in turnovers of credit and debit sides on accounts under account group 50 - Consumed purchases (excluding account 504 – Goods resold) and account group 51 – Services, i.e. consumption of deliveries of goods, outputs and services provided by external suppliers.
Book value added
Output minus production consumption.
Revenues, total
The difference in turnovers of credit and debit sides of account class 6 – Revenues.
Expenses, total
The difference in turnovers of credit and debit sides on accounts under account class 5 (before their transfer to profit and loss account’s debit), except for accounts 591 to 596.
Costs of goods sold
The difference in turnovers of credit and debit sides on account 504.
Pre-tax profit/loss
According to the Chart of Accounts and Accounting Procedures for Businessmen: the difference in turnovers of credit and debit sides of account class 6 – Revenues and account class 5 – Expenses (the difference in turnovers of credit and debit sides) with the exception of accounts 591 to 596.
Equity capital
Included are end-of-period balances on accounts under account groups 41 (minus own shares on account 252), 42, 43, and 49, and account classes 6 and 5, i.e. difference between credit and debit sides from beginning of year to end of period.
Cost profitability, %
It is the ratio of pre-tax profit/loss to total expenses.
Equity capital profitability, %
It is the ratio of pre-tax profit to equity capital.