Concepts
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ENTERPRISE: Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
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REFERENCE PERIOD: Period to which the information refers and which may be a specific day or a time interval (month, fiscal year, calendar year, among others).
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LEGAL FORM: A classification given by law, which can take a number of forms: civil associations (public or private, profit- or non-profit-making) and companies.
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ECONOMIC ACTIVITY: Combination of resources such as labour, raw materials, equipment, etc., are joined, leading to the creation of specific goods or services. Regardless of the factors of production integrating the good or service produced, all activities generically imply an input of products (goods or services), a production process and an output of products (goods or services).
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TAXES ON INCOME: Taxes on income consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or non-profit institutions. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners.
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