Concepts
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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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LARGE-SIZED COMMERCIAL UNIT: Commercial establishment considered individually or as part of several establishments belonging to the same company or group, for which the following conditions are met: a) food or combined retail trade: the continuous sales area is equal to or greater than 2,000 m2 or the accumulated sales area is equal to or greater than 15,000 m2; b) non-food retail trade: the continuous sales area is equal to or greater than 4,000 m2 or the accumulated sales area is equal to or greater than 25,000 m2; c) wholesale trade: the continuous sales area is equal to or greater than 5000 m2 or the accumulated sales area is equal to or greater than 30000 m2.
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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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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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