| 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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TURNOVER: The net amount of sales and services rendered (covering compensatory allowances) relating to entities' normal business, consequently after reductions in sales and not including the value added tax nor other taxes directly related to sales and services rendered. In practice, it corresponds to the sum of classes 71 and 72 of the Official Accounting Standards.
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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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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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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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