Production

The value of production is defined by the sum of turnover, operating income and other income defined in the unified profit and loss account.

Therefore, for non-corporate SMEs, it is defined as the total amount of computable income declared in the income from economic activities of Personal Income Tax, these include operating subsidies, self-consumption of goods and services and other income. For corporate SMEs, this concept includes the net amount of turnover, the variation in inventories of finished products and work in progress, the amount of work carried out by the company for its assets, other operating income and other operating results.