Volume and value of goods sold outside the enterprise during reporting period, manufactured as own production or made by subcontracting in other unit from materials provided by the enterprise, regardless of the time of their production.

Sold production volume is presented in physical units of measurement.

Sold production value of goods is published according to divisions, groups and classes of PKWiU and is expressed in sales prices (realization prices) including excise duty, but excluding value added tax (VAT).

Sold production value includes:

- received and receivable amounts for products of own production sold outside the enterprise during the reporting period, for products manufactured by the enterprise as subcontractor from enterprise's own materials, and for products manufactured by another producer – subcontractor - from materials provided by the enterprise - adjusted for due extra charges, granted rebates, reductions, discounts or contractual due payments for the sale of products;

- the value of goods not categorized as sale but treated as sales, i.e. the value of own products supplied to own retail outlets as well as to own catering or wholesale establishments;

- the value of products manufactured and treated as sales, i.e.: transferred free of charge to enterprise's benefit fund, used for enterprise's investment, for the purpose of representation and advertisement , provided for the taxpayer's and staff's personal needs, and donated free of charge