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Standard Report onMethods and Qualityfor Exporting Enterprisesin Ireland
Standard Report
on
Methods and Quality
for
Exporting Enterprises in Ireland
This documentation applies to the reporting period:
2017
Last edited: 05/10/2020
CENTRAL STATISTICS OFFICE
Skehard Road, Cork
021 4535000
www.cso.ie
Table of Contents 1 Overview 2 General Information
2.1 Statistical Category 2.2 Area of Activity 2.3 Organisational Unit Responsible, Persons to Contact 2.4 Objectives and Purpose; History 2.5 Periodicity 2.6 Client 2.7 Users 2.8 Legal basis
3 Statistical Concepts, Methods 3.1 Subject of the Statistics 3.2 Units of Observation/Collection Units/Units of Presentation 3.3 Data Sources 3.4 Reporting Unit/Respondents 3.5 Type of Survey/Process 3.6 Characteristics of the Sample/Process
3.6.1 Population and Sampling Frame 3.6.2 Sampling Design
3.7 Survey Technique/Data Transfer 3.8 Questionnaire (including explanations) 3.9 Participation in the Survey 3.10 Characteristics of the Survey/Process and its Results 3.11 Classifications used 3.12 Regional Breakdown of Results
4 Production of the Statistics, Data Processing, Quality Assurance 4.1 Data Capture 4.2 Coding 4.3 Data Editing 4.4 Imputation (for Non-Response or Incomplete Data Sets) 4.5 Grossing and Weighting 4.6 Computation of Outputs, Estimation Methods Used 4.7 Other Quality Assurance Techniques Used
5 Quality 5.1 Relevance 5.2 Accuracy and Reliability
5.2.1. Sampling Effects, Representativity 5.2.2. Non-Sampling Effects
5.2.2.1 Quality of the Data Sources used 5.2.2.2 Register Coverage 5.2.2.3 Non-response (Unit and Item) 5.2.2.4 Measurement Errors 5.2.2.5 Processing Errors 5.2.2.6 Model-related Effects
5.3 Timeliness and Punctuality 5.3.1 Provisional Results 5.3.2 Final Results
5.4 Coherence 5.5 Comparability
5.6 Accessibility and Clarity 5.6.1 Assistance to Users, Special Analyses 5.6.2 Revisions 5.6.3 Publications
5.6.3.1 Releases, Regular Publications 5.6.3.2 Statistical Reports 5.6.3.3 Internet
5.6.4 Confidentiality 6 Additional documentation and publications
1. Overview
This publication is a new product which makes use of microdata linking (MDL) techniques.
MDL provides an opportunity to discover new information and to develop new statistics and
indicators through the use of existing datasets combined with new data collections and/or
administrative data.
This release is based on amalgamating Trade data with data taken from the CSO’s Central
Business Register (CBR) and Structural Business Statistics (SBS) surveys. The trade data is a
combination of cross‐border trade data supplied from International Trade in Goods Statistics
(ITGS) and Balance of Payments, which supply additional goods data that account for a change
in economic ownership as well as data on services exports. The SBS surveys used for this
release are the Census of Industrial Production (CIP), Annual Services Inquiry (ASI) and the
Building and Construction Inquiry (BCI).
This form of compilation provides more granularity to the analysis and monitoring of the
performance of exporting enterprises in Ireland. This level of information could not be
provided by any of the datasets in isolation. MDL is not anticipated to increase data collection,
respondent burden or costs.
2. General Information
2.1. Statistical Category
Integrated statistical product
2.2. Area of Activity
Microdata Linking of Business Statistics and Trade
2.3. Organisational Unit Responsible, Person to Contact
Business Statistics – Data Integration
Colin Hanley Tel: +353 21 4535559 Email: [email protected]
Eamonn Cleary Tel: +353 21 4535483 Email: [email protected]
Business Statistics – Results, Analysis and Publication
Alan Finlay Tel: +353 21 4535211 Email: [email protected]
2.4. Objectives and Purpose – History
Microdata linking is an effective tool for compiling new statistical data. Firstly, it has
significant potential in gathering new statistical evidence without increasing the burden
placed on respondents. Respondent burden is a major policy issue needing constant attention
by national statistical authorities. Indeed, microdata linking can reduce the burden on
enterprises when conducting new or existing surveys by eliminating questions that can be
answered by combining existing data from different sources.
The purpose of this microdata linking exercise was to provide a more granular and flexible
dataset for exporting enterprises given the recent demand for more statistics in this area.
2.5. Periodicity
This is the first iteration of this publication, which is intended to be produced annually.
2.6. Client The Exporting Enterprises in Ireland publication does not have any regulatory basis.
2.7. Users Economists/statisticians
Other state departments
Media
General public
2.8. Legal Basis Statutory Instrument
N/A
3. Statistical Concepts, Methods
3.1. Subject of the Statistics
Variables are collected from the various final datasets that constitute the Exporting
Enterprises in Ireland publication. Thorough checks of associated metadata are conducted to
ensure that coherent statistical units are in use throughout.
The export intensity variable is essentially the ratio of an enterprise’s exports to its turnover,
and can be used to indicate how susceptible an enterprise may be to volatile trading
conditions. In line with the definition above, export intensity is bounded by zero and one.
3.2. Units of Observation / Collection Units / Units of Presentation The reporting statistical unit for this publication is the enterprise. The enterprise is defined as
the smallest combination of legal units that is an organisational unit producing goods and/or
services, which benefits from a certain degree of autonomy in decision‐making.
In certain situations, trade data is reported to one legal unit for multiple enterprises. In this
situation, the trade is estimated out among the enterprises based on the reported turnover.
The Sector classification used was based on the NACE Rev. 2 categories and was determined
as follows:
Sector NACE Rev. 2 Codes
Industry 05‐33, 35‐39
Construction 41‐43
Distribution 45‐47
Services 49‐53, 55‐56, 58‐63, 68, 69‐75, 77‐82 (excluding 7735)
Other 01‐03, 84‐88, 90‐99
Similarly, the Modern and Traditional Sectors were defined in accordance with NACE Rev. 2
as follows:
Sector NACE Rev. 2 Codes
Modern 18, 20‐21, 26‐27, 3250, 58‐59, 61‐63
Traditional All other NACE Rev. 2 categories
Enterprise size class is determined by the number of persons engaged as follows:
Size Class Number of Persons Engaged
Micro 0‐9
Small 10‐49
Medium 50‐249
Large 250+
The ‘Small and Medium Enterprise’ classification refers to any enterprise in the Micro, Small
or Medium category.
The Reliance on Exports classification is determined by the export intensity of the exporting
enterprise.
Reliance Category Export Intensity
Not Very Reliant 5 < 25%
Slightly Reliant 25 < 50%
Reliant 50 < 75%
Very Reliant >= 75%
All regional breakdowns described in this release in line with Eurostat’s Nomenclature of
Territorial Units for Statistics (NUTS). The categorisation used is at NUTS 3 level, and can be
described as follows:
NUTS 3 Region County
Border Donegal
Sligo
Leitrim
Cavan
Monaghan
West Galway
Mayo
Roscommon
Mid‐West Clare
Tipperary
Limerick
South‐East Waterford
Kilkenny
Carlow
Wexford
South‐West Cork
Kerry
Dublin Dublin
Mid‐East Wicklow
Kildare
Meath
Louth
Midlands Longford
Westmeath
Offaly
Laois
Note: The geographical breakdown for enterprises is an approximation. The county
breakdown is based on the address at which an enterprise is registered for Revenue purposes,
rather than where the business actually operates from, because no comprehensive
administrative data source is currently available for business locations.
The type of ownership of an enterprise identifies whether an enterprise is domestic or foreign
controlled. A domestic enterprise Is defined as either domestic indigenous or domestic
multinational (with foreign control of less than 50%). A foreign controlled enterprise is
defined as having foreign control of more than 50%.
Type of Ownership Control (%)
Domestic Enterprises with foreign control < 50%
Foreign Enterprises with foreign control > 50%
The definition of the age of an enterprise is taken using data taken from when the enterprise
was first registered for either VAT, Corporation Tax, Income Tax or PREM. The reference date
was taken to be 31 December of the reference year. For illustration, this means that for 2016,
any enterprise which was first registered during 2016 has an enterprise age of 0 (completed)
years, or an enterprise first registered during 2012 has an enterprise age of 4 (completed)
years, and so on.
A ‘young’ enterprise is an enterprise which has an enterprise age of five years or less for the
reference year. An established enterprise is an enterprise with an age of greater than five
years. Hence, enterprises will move from the young category to the established category over
time and these changes may be reflected in the data.
3.3. Data Sources
The NACE sectors covered by the various Business Statistics datasets are described in Table 1.
Table 1: The data sources used for Business Statistics with NACE coverage
NACE Business Register
Business Demography
Census of Industrial Production
Annual Services Inquiry
Building and Construction
Inquiry
A
B
C
D
E
F
G
H
I
J
K *excl. 64.20
L
M
N
O
P
Q
R
S
T
U
3.3.1. Services Trade
The Service Trade by Enterprise Characteristics (STEC) publication is compiled in accordance
with the Compilation Guide for statistics on Services Trade by Enterprise Characteristics. It does this
by linking the Trade in Services (ITS) data with the Business Register. In compiling ITS, BoP
combines the enterprise survey returns from enterprises on various BoP quarterly surveys
with dummy entities. Where possible, these dummy entities are then replaced for this
publication with administrative data from the VAT Information Exchange System (VIES) to
maximise the availability of microdata.
3.3.2. Merchanting Trade Merchanting trade is where a company purchases a good from another country and sell that
good to a third country without the item entering or leaving Ireland. International trade
statistics are recorded at the time the goods cross the border of the state. Since goods do not
cross the border of Ireland when merchanting occurs this data is not recorded in International
Trade statistics despite a change in economic ownership. Therefore, Balance of Payments
incorporate an adjustment for these transactions. This adjustment is applied on a net basis,
i.e. sales net purchases. The merchanting trade at a microdata level is compiled for this
project from a combination of data available from BoP and data available from the VIES
administrative source.
3.3.3. Goods for Processing
As part of the global production process, goods are often sent abroad for further processing.
In Balance of Payments, goods that change economic ownership while being sent abroad for
processing are recorded as an export.
The difference between trade in goods recorded by companies on the BOP survey compared
to that recorded by External Trade statistics (cross‐border data) is identified as 'goods for
processing' with the help of processing fees which are also recorded on the BOP returns.
3.3.4. Cross Border Goods
The data for goods recorded on a cross border basis are collected by VIMA and supplied to
use by External Trade. The detailed Intrastat survey is required to be completed by all goods
exporters whose value of exports exceed €635,000. These exporters are required to give a
breakdown of cross‐border trade by destination. Exporters below the threshold are only
required to give the value of exports. Therefore, the VIES data was used where possible to
ascertain the destination of goods for below threshold traders.
For more information on the Intrastat and Extrastat systems, see the Methods page for
External Trade statistics on the CSO website. For more information on the CSO Balance of
Payments, see the Methods page, also on the CSO website.
http://www.cso.ie/en/methods/externaltrade/intrastatcollectionofintraeutradedata/
http://www.cso.ie/en/methods/externaltrade/extra‐statcollectionofnon‐eutradedata/
3.3.5. Business Register
The Central Business Register (CBR) is an important component in the production of Business
Statistics. The CBR is essential for establishing efficient statistical survey frames. They contain
information on the enterprise unit, including their local units and enterprise group as well as
the characteristics of the enterprise.
3.3.6. Business Demography
Business Demography provides a breakdown of the number of active enterprises, newly
birthed and ceased enterprises. An enterprise is considered active in a certain period if it
generates turnover, employs staff or makes investments in that period. In microdata linking,
the BD data is used as a source for defining the enterprise age. For more information on
Business Demography, see the CSO website.
http://www.cso.ie/en/methods/multisectoral/businessdemography/
3.3.7. Structural Business Statistics
Structural business statistics (SBS) covers business economy including industry, construction,
distributive trades and services. The main indicators that are collected within the SBS are
presented in monetary values such as turnover or counts, for example persons employed.
The SBS surveys used for this release are the Census of Industrial Production (CIP), Annual
Services Inquiry (ASI) and the Building and Construction Inquiry (BCI). For more information
on these surveys and Business Demography, see the CSO website.
https://www.cso.ie/en/methods/industry/censusofindustrialproduction/
https://www.cso.ie/en/methods/services/annualservicesinquiry/
https://www.cso.ie/en/methods/construction/buildingandconstructioninquiry/
3.4. Reporting Units/Respondents
All enterprises which exported €5,000 or more in the reference year and had an export
intensity of 5% or greater.
3.5. Type of Survey / Process
The Exporting Enterprises in Ireland release is the result of a data matching exercise using the
data sources outlined in Section 3.3. A wide variety of identifiers were used to link enterprises
across the various datasets in use, such as VAT numbers and Revenue Customer numbers.
This facilitated the amalgamation of data at a granular level for the computation of aggregate
figures by sector, size class and so on.
3.6. Characteristics of the Sample/Process
3.6.1. Population and Sampling Frame
Not applicable
3.6.2. Sampling Design
Not applicable
3.7. Survey Technique / Data Transfer
Not applicable
3.8. Questionnaire (including explanations)
Not applicable
3.9. Participation in the Survey
Not applicable
3.10. Characteristics of the Survey/Process and its Results
Not applicable
3.11. Classifications Used
Sector
The statistics published and disseminated are presented to show a broad activity breakdown
which is based on the EU NACE Rev. 2 classification scheme (for more info see
https://statbank.cso.ie/px/u/NACECoder/NACEItems/searchnace.asp).
Sector NACE Rev. 2 Codes
Industry 05‐33, 35‐39
Construction 41‐43
Distribution 45‐47
Services 49‐53, 55‐56, 58‐63, 68‐75, 77‐82 (excluding 7735)
Other 01‐03, 84‐88, 90‐99
Similarly, the Modern and Traditional sectors were defined in accordance with NACE Rev. 2
as follows:
Sector NACE Rev. 2 Codes
Modern 18, 20‐21, 26‐27, 3250, 58‐59, 61‐63
Traditional All other NACE Rev. 2 categories
For this publication, the Modern sector includes the manufacture of recorded media,
pharmaceutical/chemical products and electronics. The Modern sector also includes the
services aspects of publishing, motion picture and other elements of ICT. Note that the
“Modern” and “Traditional” sectors in the Monthly Industrial Production and Turnover
(IPT) release are effectively subsets of the breakdowns used in this publication.
Size Class
Enterprise size class is determined by the number of persons engaged as follows:
Size Class Number of Persons Engaged
Micro 0‐9
Small 10‐49
Medium 50‐249
Large 250+
The ‘Small and Medium Enterprise’ (SME) classification refers to any enterprise in the Micro,
Small or Medium category.
Export Intensity Bands
The Reliance on Exports classification is determined by the export intensity of the exporting
enterprise.
Reliance Category Export Intensity
Not Very Reliant 5% < 25%
Slightly Reliant 25% < 50%
Reliant 50% < 75%
Very Reliant >= 75%
Type of Ownership
The type of ownership of an enterprise identifies whether an enterprise is domestic or foreign
controlled. A domestic enterprise is defined as either domestic indigenous or domestic
multinational (with foreign control of less than 50%). A foreign controlled enterprise is
defined as having foreign control of more than 50%.
Type of Ownership Control (%)
Domestic Enterprises with foreign control <= 50%
Foreign Enterprises with foreign control > 50%
Enterprise Age
The definition of the age of an enterprise is taken using data taken from when the enterprise
was first registered for either VAT, Corporation Tax, Income Tax or PREM. The reference date
was taken to be 31 December of the reference year. For illustration, this means that for 2016,
any enterprise which was first registered during 2016 has an enterprise age of 0 (completed)
years, or an enterprise first registered during 2012 has an enterprise age of 4 (completed)
years, and so on.
A ‘young’ enterprise is an enterprise which has an enterprise age of five years or less for the
reference year. An established enterprise is an enterprise with an age of greater than five
years. Hence, enterprises will move from the young category to the established category over
time and these changes may be reflected in the data.
3.12. Regional Breakdown of Results
Region
All regional breakdowns described in this release in line with Eurostat’s Nomenclature of
Territorial Units for Statistics (NUTS). The categorisation used is at NUTS 3 level, and can be
described as follows:
NUTS 3 Region County
Border Donegal
Sligo
Leitrim
Cavan
Monaghan
West Galway
Mayo
Roscommon
Mid‐West Clare
Tipperary
Limerick
South‐East Waterford
Kilkenny
Carlow
Wexford
South‐West Cork
Kerry
Dublin Dublin
Mid‐East Wicklow
Kildare
Meath
Louth
Midlands Longford
Westmeath
Offaly
Laois
Note: The geographical breakdown for enterprises is an approximation. The county
breakdown is based on the address at which an enterprise is registered for Revenue purposes,
rather than where the business actually operates from, because no comprehensive
administrative data source is currently available for business locations.
Export Destination
Export
Destination
Countries
United Kingdom United Kingdom (Note: There is no distinction made between Northern Ireland
and the rest of the United Kingdom made in this release)
Rest of the
European Union
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg,
Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden
Eurozone Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Italy, Latvia,
Lithuania, Luxembourg, Malta, Netherlands, Portugal, Slovakia, Slovenia, Spain
EFTA Iceland, Liechtenstein, Norway, Switzerland
Americas
United States, Canada, Mexico, Brazil, Argentina, Paraguay, Uruguay, Antigua and
Barbuda, Anguilla, Aruba, Barbados, Bermuda, Bolivia, Bonaire, Bahamas, Belize,
Chile, Colombia, Costa Rica, Cuba, Curacao, Dominica, Dominican Republic,
Ecuador, Falkland Islands, Grenada, Greenland, Guatemala, Guyana, Honduras,
Haiti, Jamaica, St. Kitts and Nevis, Cayman Islands, St. Lucia, Montserrat,
Nicaragua, Panama, Peru, Suriname, El Salvador, St. Maarten, Turks and Caicos
Islands, Trinidad and Tobago, St. Vincent and the Grenadines, US Virgin Islands
Rest of the World All other countries
Note: In this publication, China includes China, Hong Kong, Macau and Taiwan.
‘Foreign’ Enterprises in Regional Breakdowns
On the CSO’s Central Business Register (CBR), there are some cases where the address of an
enterprise may be listed as being outside of Ireland. Hence, these enterprises will not be
assigned a NUTS 3 region as described above. For this reason, it is likely that the cumulative
totals in the published regional tables will not equal the cumulative totals for the published
overall tables.
4. Production of the Statistics, Data Processing, Quality Assurance 4.1. Data Capture
For the Exporting Enterprises in Ireland publication, data capture is in the form of final
datasets for the three constituent SBS surveys (i.e. the CIP, ASI and BCI). For more information
on how data is captured in each of the these surveys, see the ‘Methodology’ tab at
https://www.cso.ie/en/statistics/multisectoral/structuralbusinessstatistics/.
A micro data linking procedure is then used to link these surveys to a variety of Trade of Goods
data. Intra‐EU trade data is captured via the Intrastat system. All Intrastat data is collected by
VIMA via the Revenue On Line Service (ROS). This data is then transferred by secure electronic
means to the External Trade section in the CSO for processing and dissemination. The Non‐
EU data is collected via the Customs AEP system and then securely transferred by VIMA to
the CSO.
Trade of Services data is collected by the Balance of Payments division via an integrated
computer processing system (BoPfacts) using Sybase relational database technology.
4.2. Coding
See Section 3.11.
The CSO’s Central Business Register is used to code the activity of each of the enterprises
included in this release. The classification system used is NACE Rev. 2 (see
https://statbank.cso.ie/px/u/NACECoder/NACEItems/searchnace.asp).
4.3. Data Editing
There can be instances in the merged dataset where it is apparent that matched trade data is
reported to one legal unit for multiple enterprises. In this situation, the trade is estimated out
among the enterprises based on the reported turnover.
There are also some instances in the dataset where the exports of an enterprise may be
greater than its turnover. There are many potential reasons for why this may occur, such as
the wholesaling of goods by one enterprise on behalf of other enterprises or the processing
of goods on behalf of other enterprises. Enterprises such as these were retained in the data.
4.4. Imputation (For Non‐Response or Incomplete Datasets)
For unit non‐response, turnover was estimated based on previous survey returns or
administrative data where available. For all other enterprises, turnover is imputed using k‐
nearest neighbour (KNN) methodology, which is a form of machine learning. KNN works by
finding the distance between a query and all the examples in the data, selecting the specified
number of examples (K=15) closest to the query, and then averaging the labels.
4.5. Grossing and Weighting
Not applicable
4.6. Computation of Outputs, Estimation Methods Used
As previously described, the reporting statistical unit for this publication is the enterprise. The
enterprise is defined as the smallest combination of legal units that is an organisational unit
producing goods and/or services, which benefits from a certain degree of autonomy in
decision‐making.
In certain situations, trade data is reported to one legal unit for multiple enterprises. In this
situation, the trade is estimated out among the enterprises based on the reported turnover.
4.7. Other Quality Assurance Techniques Used
Not applicable.
5. Quality 5.1. Relevance
The Exporting Enterprises in Ireland publication has been created with a view to providing a
more detailed insight into the relationship between exports by enterprises in Ireland and
their turnover. It includes a new indicator, export intensity, which is compiled using an
amalgamation of data sources to create a broader picture of the Irish export market than
was previously available.
This publication also helps address many other important questions, such as:
Number of exporting enterprises by destination, geographical region, size class and sector
Number of persons engaged in these exporting enterprises
The first instance of this publication was for reference year 2017 and it is expected that it will be repeated for future years.
5.2. Accuracy and Reliability 5.2.1. Sampling Effects, Representativity
Not applicable
5.2.2. Non‐Sampling Effects
5.2.2.1. Quality of Data Sources Used
Most of the data collected directly is via the various CSO divisions, such as the SBS surveys.
These are supplemented by, administrative data from other government departments and
agencies e.g. Revenue Commissioners. These data sources are considered to be reliable.
5.2.2.2. Register Coverage
Every effort is made to link all data to the CSO’s Central Business Register, which contains
comprehensive information on all enterprise in Ireland.
5.2.2.3. Non‐Response
Where possible, the issue of item non‐response for turnover was resolved using previous
survey returns and administrative data.
5.2.2.4. Measurement Errors
It is possible that the use of imputation techniques (described in 4.4) where deemed
necessary may have an effect on data quality but this is not quantifiable.
5.2.2.5. Processing Errors
Not applicable – processing errors are managed by each of the constituent surveys
individually.
5.2.2.6 Model‐related Effects
The imputation used may have some effect on data quality. However, the impact of this is
minor with respect to the overall volume of exports.
5.3 Timeliness and Punctuality
5.3.1 Provisional Results
Not applicable
5.3.2 Final Results
As Exporting Enterprises in Ireland is not required to be produced under legislation, the
published release alone constitutes the final results.
5.4 Coherence
The results presented in Exporting Enterprises in Ireland include only enterprises whose value
of exports exceeded €5,000 in the reference year. Furthermore, only enterprises with an
export intensity of greater than 5% in the reference year are classified as an exporting
enterprise. Note that these criteria are not directly replicable in any of the constituent data
sources so will result in differing statistical populations. These thresholds were chosen based
on emerging European standards.
The effect of these threshold criteria is that some classifications may display volatility year‐
on‐year because only those enterprises which meet this condition were included. However,
if these criteria were not imposed then the number of exporting enterprises would be
significantly inflated.
Additionally, trade data which could not be directly linked to an enterprise has been excluded
from this publication. Note however that this only applies to a minimal proportion of the
overall value of trade.
5.5 Comparability
See Section 5.2.3.3.
5.6 Accessibility and Clarity
5.6.1 Assistance to Users, Special Analyses
The various results are published on the CSO website (www.cso.ie). Tabular output is also
posted on the CSO’s data dissemination database, Statbank.
Specific user requests are acceded to where possible and where confidentiality issues do not
arise. In most cases, users are provided with excel tables listing the required data.
5.6.2 Revisions
Not applicable
5.6.3 Publications 5.6.3.1 Releases, Regular Publications
Exporting Enterprises in Ireland is an ad hoc statistical product which is intended to be
repeated in the future.
5.6.3.2 Statistical Reports
Not applicable
5.6.3.3 Internet
https://www.cso.ie/en/statistics/multisectoral/exportingenterprisesinireland/
5.6.4 Confidentiality
All information supplied to the CSO is treated as strictly confidential. The Statistics Act 1993
sets stringent confidentiality standards. Information collected may be used only for statistical
purposes, and no details that might be related to an identifiable person or business
undertaking may be divulged to any other government department or body.
6. Additional Documentation and Publications
Not applicable