Purchases

Purchases and operating expenditures - Includes purchases of goods for resale, purchases of goods and materials for production; motor vehicle expenses, electricity and fuels, management fees; telecommunication expenses, charges and fees paid to other businesses/divisions; general operating expenditure (eg freight, rent, hiring); royalities, patent fees. Excludes interest/dividend payments, sales tax, excise duties, fringe benefit tax; donations, bad debts, extraordinary items, exchange rate losses; losses on sales of fixed assets, depreciation.