Item 2a: Total number of persons engaged as at end period
This refers to paid employees (those in your payroll, including part-time workers and
workers on commission basis paid directly by your establishment), working
proprietors/partners/directors and unpaid family workers including persons on medical
and casual leave.
Item 2b and 3: Operating revenue (exclude Goods and Services Tax)
This generally refers to fees or income earned from the provision of services and goods
Amount should exclude Goods & Services Tax (GST) and non-operating revenue.
For specific industries, please refer to the more specific definition on operating
Firms operating on a commission basis (e.g. ticketing agencies and freight
This refers to the commission earned and not the total value of the sales on which
commissions were paid.
This refers to the re-sale of new and used goods to retailers, to industrial, commercial, institutional or professional users; or to other wholesalers; or acting as agents or brokers in buying merchandise for, or selling merchandise to, such persons or companies. Manufacturing and retail sales should be excluded.
Motor vehicle dealers
This refers to the gross value of all vehicles sold, including both sales for cash and
credit. The value of Certificate of Entitlement (COE), Additional Registration Fee
(ARF), Registration Fee (RF), Import Duty (ID), Road Tax and Insurance Premiums should
Banks, finance companies and other financial institutions
This refers to total interest earned form loans and advances, securities, bills and
negotiable certificate of deposit (NCD), commissions, gains on foreign exchange
transactions and other income.
Stock and share brokers
This refers to total commissions earned on share/stock transactions.
Foreign exchange brokers
This refers to total brokerage fees earned on foreign exchange transactions.
This refers to total amount of premiums received and receivable.
Real estate developers
This refers to downpayment and progressive payment received on property sold. This also
includes service charges received.
This refers to total value of services rendered including commissions earned.