Sale of construction works denoted as "Sale of construction and assembly production": a) being realised on new constructions, including: the preparation and management of construction sites, construction (erection), the reconstruction of buildings, structures, the construction of facilities for boilers, permanently installed technical machinery and equipment, electrical power, electric traction and telecommunications lines and networks together with finishing work and the assembly of interior elements as well as the metal structures of these facilities, the assembly of permanently installed machinery and equipment, pit mining and boring works connected with broadening galleries in active mines, realised by enterprises in tunnelling activity, b) works being realised in existing (used) constructions with an reconstruction and expansion (horizontal and vertical extension) character, as a result of which at least one of the below mentioned results is obtained: - a change in the character (designation) of the reconstructed facility, - a significant increase in its original utility value, - an adaptation to changed conditions of utilisation, - an extension of its utilisation period, - a reduction in the costs of utilisation, or an improvement in the quality of services and production processes conducted in the facility; Decisive in the classification of these investments are tangible (technical) and not financial effects.

Until 2000 - for current reporting and until 1999 for annual reporting, the term was used as "sale of investment and modernization works".

• Sale of construction and assembly production