Definition:
The different characteristics (purchase/sale, work under contract, etc.) which are deemed to be useful in distinguishing one transaction from another.

Source:

• Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics
  Place of publication: (Dz. Urz. UE L 327 z 17.12.2019, str. 1, z późn. zm.)
• Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95
  Place of publication: (Dz. Urz. UE L 152 z 16.06.2009, str. 23, z późn. zm.)