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  <docDscr>
    <citation>
      <titlStmt>
        <titl>
          Census of Real Estate Business
        </titl>
        <IDNo>
          DDI-NPL-CBS-CREB-2019-v01
        </IDNo>
      </titlStmt>
      <rspStmt>
        <othId role="Documentation" affiliation="National Planning Comission">
          <p>
            Central Bureau of Statistics
          </p>
        </othId>
      </rspStmt>
      <prodStmt>
        <producer abbr="CBS" affiliation="National Planning Comission" role="Review of the metadata">
          Central Bureau of Statistics
        </producer>
        <prodDate date="2023-04-26">
          2023-04-26
        </prodDate>
        <software version="4.0.10" date="2018-05-02">
          Nesstar Publisher
        </software>
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      <verStmt>
        <version>
          This verison is version 1.0.
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      </verStmt>
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    </citation>
  </docDscr>
  <stdyDscr>
    <citation>
      <titlStmt>
        <titl>
          Census of Real Estate Business, 2019
        </titl>
        <altTitl>
          CREB, 2019
        </altTitl>
        <parTitl>
          Ghar jagga karobar byawasaya ganana, 2076
        </parTitl>
        <IDNo>
          NPL-CBS-CREB-2018-v01
        </IDNo>
      </titlStmt>
      <rspStmt>
        <AuthEnty affiliation="National Planning Comission">
          Central Bureau of Statistics
        </AuthEnty>
      </rspStmt>
      <prodStmt>
        <copyright>
          (c) 2019, Central Bureau of Statistics, Government of Nepal
        </copyright>
        <software version="4.0.10" date="2018-05-02">
          Nesstar Publisher
        </software>
        <fundAg abbr="GoN" role="Funding for overall survey">
          Government of Nepal
        </fundAg>
      </prodStmt>
      <distStmt>
        <contact affiliation="National Staistics Office" URI="www.cbs.gov.np" email="trade@cbs.gov.np">
          Trade Statistics Section
        </contact>
      </distStmt>
      <serStmt>
        <serName>
          Enterprise Census [en/census]
        </serName>
        <serInfo>
          <![CDATA[ The first round of census of real estate  was conducted by bureau for the on 2004/05 and second round on 2013/14.]]>
        </serInfo>
      </serStmt>
      <verStmt>
        <version date="2020-07-15"/>
      </verStmt>
    </citation>
    <stdyInfo>
      <subject>
        <keyword>
          Real Estate
        </keyword>
        <keyword>
          Land
        </keyword>
        <keyword>
          Buildings
        </keyword>
      </subject>
      <abstract>
        <![CDATA[The Central Bureau of Statistics (CBS) has conducted the third census of real estate business in 2019, following previous surveys in 2003/04 and 2013. The census was carried out by the Trade Statistics Section of the bureau, which is involved in collecting data on social, economic, and environmental statistics, including trade in services and business surveys.

The main objective of the real estate census was to collect information on macroeconomic indicators such as output, intermediate consumption, compensation of employees, change in inventories, number of employees, and capital formation. The results of the census provide important data for estimating gross domestic product (GDP) and other macroeconomic indicators, and contribute to the strengthening of the national statistical system.

The report is based on data collected from 210 real estate establishments, although the National Economic Census in 2018 had shown 207 establishments in the country. The total compensation of employees received by the employers for work done in real estate establishments during the accounting year 2018/19 was estimated to be NRs. 1.2 billion with Bagmati province accounting for the highest portion at 96% of total salaries and wages.

The census also revealed the structure of input and output in the real estate sector. The intermediate consumption in the main activities of real estate was estimated at NRs. 5.27 billion which was used to produce output worth NRs. 9.8 billion. Bagmati province had the highest share of 44% in output compared to other provinces during the census year.

The value added generated from real estate establishments was estimated to be NRs. 4,561,658 thousands, with a ratio of input to output of 0.53, indicating that input generates 1.86 times the output in the real estate sector. This suggests that the real estate sector generates higher profits compared to other sectors of the economy, and entrepreneurs should consider investing a significant amount at the initial stage of their business.

According to the national accounts estimate of CBS for the fiscal year 2018/19, the value added generated from the real estate sector was NRs. 295.7 billion with output of NRs. 406.8 billion and intermediate consumption of NRs. 111 billion. This data provides interesting macroeconomic indicators, including a value added of NRs. 18.9 million per establishment, output of NRs. 40.8 million thousand per real estate establishment, and 5.11 persons engaged per establishment.]]>
      </abstract>
      <sumDscr>
        <collDate date="2019-11-27" event="start"/>
        <collDate date="2020-07-14" event="end"/>
        <nation abbr="NPL">
          Nepal
        </nation>
        <geogCover>
          National level, Provincial level.
        </geogCover>
        <anlyUnit>
          Establishment
        </anlyUnit>
        <universe>
          All the real estate establishment of Nepal.
        </universe>
        <dataKind>
          Census/enumeration data [cen]
        </dataKind>
      </sumDscr>
      <notes>
        <![CDATA[Central Bureau of Statistics has translated the International Standard Industrial Classification (ISIC rev4.0) into Nepali language. Nepalese version NSIC of ISIC is widely used by government gencies specially tax office for registration of business. The census covered some part of Real Estate Activities defined in “L” section in NSIC classification of under the activities in “6810” and
“6820”.
The census includes following real estate activities.

6810: Buying, selling, renting and operation of leased real estate such as
    • Apartment building and dwellings
    • Non-residential building, including exhibition halls, self-storage facilities, malls and shopping centers
    • Land
- provision of homes and furnished and unfurnished flats or apartments for more permanent use, typically on a monthly or annually basis
- development of building projects for own operation, i.e. for renting of space in these buildings
- operation of residential mobile home sites
- Subdividing real estate into lots without land improvement

6820: Real estate activities on a fee or contract basis
Activities of real estate agents and brokers
- Intermediation in buying, selling and renting of real estate on a fee or contract basis
- Management of real estate on fee or contract basis
- Appraisal services for real estate
- Activities of real estate escrow agents

This class excludes:
—development of building projects for sale
—subdividing and improving of land]]>
      </notes>
    </stdyInfo>
    <method>
      <dataColl>
        <dataCollector abbr="CBS" affiliation="National Planning Comission">
          Central Bureau of Statistics
        </dataCollector>
        <deviat>
          According to NEC, 2018 there were 207 registered real estate establishments in Nepal. During the field work, data from 210 real estate establishments were collected. The census of real estate business (CERB), 2019 could not collect data from any units of establishments from the Madhesh province and Karnali province due to Covid-19 pandemic lockdown. Therefore, the number of establishments for Madhesh and Karnali province were extracted in accordance with NEC,2018. As a result, CERB,2019 has altogether 241 real estate establishments for its purpose.
        </deviat>
        <collMode>
          Face-to-face [f2f]
        </collMode>
        <resInstru>
          <![CDATA[Structure of questionnaire
The questionnaires were structured according to the international recommendation of questionnaire in economic statistics. Some questionnaires were added to capture the present situation of the business. The comments and suggestions were also collected to fulfill the requirement of policymakers and researchers so that immediate action can be imposed. The questionnaire was
designed to fulfill the requirement of national accounts statistics. There are ten important blocks in questionnaire such as first block is introduction which is obvious in any questionnaire. The details
information of employee, compensation of employees, expenses, income, capital formation and stock etc are also collected for national accounts estimate.
The census of real estate, 2019 collected the following information:
1. Introduction
2. Legal status
3. Business status
4. Main activities
5. Employment status
6. Salaries and wages
7. Expenditure or intermediate consumption
8. Income
9. Other income
10. Financial intermediate
11. Tax paid
12. Stocks
13. Financial intermediate
14. Capital Formation
15. Comments and suggestions]]>
        </resInstru>
        <sources/>
        <collSitu>
          <![CDATA[The supervisors and enumerators from the district Statistics Offices were selected for the field operation. Trade Statistics Section conducted training about the questionnaire and field work for the
census enumerators in Sunsari and Banke district. The detail of participants staff attended from the district Statistics Offices. First training was conducted in Sunsari district in B.S. 2076 Kartik 19 and 20 and second training was conducted in Banke district in B.S. 2076 Mangsir 9 and 10.
The field operation was conducted immediately after the enumerator's training. Many enumerators had finished the work before first Covid-19 pandemic lockdown (2076 Chaitra 11. Two and half
months long lockdown was imposed in the whole country after 2076 Chaitra 11 due to Covid-19 pandemic. Some enumerators were not able to finish the field work before lockdown. After the lockdown was dropped, trade statistics section directed Statistics Offices to continue their work who were not able to complete. Unfortunately, many real estate establishments were closed due to pandemic situation and information was not possible to collect from them. Statistics offices collected the information from rest of available real estate establishments.]]>
        </collSitu>
        <actMin>
          <![CDATA[The Supervision is done in two layer. The first layer of supervison was done by head of  Statistics Office of districts. The second layer was done by central team from National Statistics Office. The direct supervision on the field was given and necessary correction were recommneded whenever required.]]>
        </actMin>
        <cleanOps>
          The data were collected in the hard paper and collected in the cetral office. All the filled up questionnaire were entered in the CS Pro program. Then the data were exported in SPSS program for cleaning and editing.
        </cleanOps>
      </dataColl>
    </method>
    <dataAccs>
      <useStmt>
        <confDec required="yes">
          Confidentiality of the respondents is guaranteed by article 8 of Statistics Act 1958. Restriction on publication of information and details Any information or details relating to any person, family, firm or company, which have been supplied, obtained or prepared pursuant to Section 3 or Section 4 or Section 5 or Section 6 or Section 7 or any part of such information or details, shall not be disclosed or published directly except to the Director General or to any other officer of the Bureau without the written permission of the person or of his or her authorized representative supplying such information or details.
        </confDec>
        <contact affiliation="National Statistics Office" URI="cbs.gov.np" email="info@cbs.gov.np">
          Chief Statistics Officer
        </contact>
        <citReq>
          Central Bureau of Statistics (CBS), Nepal. Census of Real Estate 2019 ( CRE 2019).Information provided by Microdata Catelog/National Data Archive (NADA): https://microdata.cbs.gov.np/index.php/catalog on [date].
        </citReq>
        <disclaimer>
          The Central Bureau of Statistics, Nepal bears no responsibility for any outcomes or for interpretations or inferences arising from the use of the dataset, or use of the information provided on the study.
        </disclaimer>
      </useStmt>
    </dataAccs>
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      </sumStat>
      <varFormat type="numeric" schema="other"/>
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    <var ID="V175" name="PHONE" files="F8" dcml="0" intrvl="discrete">
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      <labl>
        phone number of establishment
      </labl>
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      <varFormat type="numeric" schema="other"/>
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        email address of establishment
      </labl>
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      <varFormat type="numeric" schema="other"/>
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    <var ID="V182" name="WEB" files="F8" intrvl="discrete">
      <location width="30" RecSegNo="1"/>
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        website of establishment
      </labl>
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      <varFormat type="character" schema="other"/>
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    <var ID="V183" name="OPER_DATE" files="F8" dcml="0" intrvl="discrete">
      <location width="6" RecSegNo="1"/>
      <labl>
        date of business started in year and month
      </labl>
      <qstn>
        <qstnLit>
          Business Starting date
        </qstnLit>
      </qstn>
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          Legal status of business
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      <location width="1" RecSegNo="1"/>
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        <![CDATA[Is the business registered  in government entity]]>
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        <qstnLit>
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        </qstnLit>
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      </sumStat>
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        Main activities of business establishment
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        <qstnLit>
          <![CDATA[Main activities of business
1.1 Buying, selling, renting and operation of self-owned or leased real estate
2. Real estate activities on a fee or contract basis]]>
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      <location width="4" RecSegNo="1"/>
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        number of male unpaid manager
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      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V199" name="T_P_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of paid technician
      </labl>
      <qstn>
        <qstnLit>
          total number of paid technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V200" name="T_U_M" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid male technician
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid male technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V354" name="T_U_F" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid female technian
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid female technian
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V355" name="T_U_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid technician
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V356" name="T_M_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of male technician
      </labl>
      <qstn>
        <qstnLit>
          total number of male technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V357" name="T_F_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of female technician
      </labl>
      <qstn>
        <qstnLit>
          total number of female technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V358" name="T_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of technician
      </labl>
      <qstn>
        <qstnLit>
          total number of technician
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V359" name="A_P_M" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of paid male administration and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of paid male administration and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V360" name="A_P_F" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of paid female adminstration and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of paid female adminstration and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V361" name="A_P_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of paid adminstration and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of paid adminstration and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V362" name="A_U_M" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid male adminstration and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid male adminstration and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V363" name="A_U_F" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid female administrator
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid female administrator
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V364" name="A_U_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of unpaid adminstrator and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of unpaid adminstrator and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V365" name="A_M_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of male administrator and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of male administrator and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V366" name="A_F_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of female administrator and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of female administrator and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V367" name="A_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of admininstrator and other staff
      </labl>
      <qstn>
        <qstnLit>
          total number of admininstrator and other staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V368" name="GT_P_M" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of paid male
      </labl>
      <qstn>
        <qstnLit>
          grand total of paid male
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V369" name="GT_P_F" files="F8" dcml="0" intrvl="discrete">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of paid female
      </labl>
      <qstn>
        <qstnLit>
          grand total of paid female
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V370" name="GT_P_TOT" files="F8" dcml="0" intrvl="discrete">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of paid staff
      </labl>
      <qstn>
        <qstnLit>
          grand total of paid staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V371" name="GT_U_M" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of unpaid male
      </labl>
      <qstn>
        <qstnLit>
          grand total of unpaid male
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V372" name="GT_U_F" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of unpaid female
      </labl>
      <qstn>
        <qstnLit>
          grand total of unpaid female
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V373" name="GT_U_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of unpaid staff
      </labl>
      <qstn>
        <qstnLit>
          grand total of unpaid staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V375" name="GT_M_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of male staff
      </labl>
      <qstn>
        <qstnLit>
          grand total of male staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V376" name="GT_F_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        grand total of female staff
      </labl>
      <qstn>
        <qstnLit>
          grand total of female staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V377" name="GT_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="4" RecSegNo="1"/>
      <labl>
        total number of staff
      </labl>
      <qstn>
        <qstnLit>
          total number of staff
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V378" name="SAL_ALLOW" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        salary and wages expenses
      </labl>
      <qstn>
        <qstnLit>
          Salaries and wages (Salary, Additional expenses in Employee provident fund, Insurance, Festival additional salary)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V379" name="O_ALLOW" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        other wages and facilities
      </labl>
      <qstn>
        <qstnLit>
          Other wages and facilities (such as transportation allowance, clothing, home allowance etc.)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V380" name="SAL_TOT" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        total expenses on employee
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V381" name="LAND_PUR" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        expenditure in land for sale purpose
      </labl>
      <qstn>
        <qstnLit>
          Expenditure in purchase of land (for sales purpose only)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V382" name="BUI_PUR" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        expenditure in building for sale purpose
      </labl>
      <qstn>
        <qstnLit>
          Expenses in building purchases (for sale purpose only)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V383" name="LEA_LAND" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        expenditure in leasing land and rent for rent purpose
      </labl>
      <qstn>
        <qstnLit>
          Expenses for leasing of land/rent (for the purpose of rent only)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V384" name="LEA_LAND_OFF" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        expenditure in leasin and rent for office use
      </labl>
      <qstn>
        <qstnLit>
          Expenses for lease/rent of land (Office use only)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V385" name="BUI_LEA" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on lease/rent of building
      </labl>
      <qstn>
        <qstnLit>
          Expenses on lease/rent of building
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V386" name="CON_SER" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses in consultancy services
      </labl>
      <qstn>
        <qstnLit>
          Expenses on consultancy services (civil engineering and consultancy services expenses)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V387" name="LAN_DEV" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on land Improvement and Development
      </labl>
      <qstn>
        <qstnLit>
          Expenses on land Improvement and Development
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V388" name="BUI_CONS" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on construction of building for sale purpose
      </labl>
      <qstn>
        <qstnLit>
          Expenditure on construction of building for sale purpose
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V389" name="TRA_EXP" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Travelling expenditure
      </labl>
      <qstn>
        <qstnLit>
          Travelling expenditure
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V390" name="NOR_REP" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        General maintenance expenditure
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V391" name="RENTAL" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on machinery tools/instruments and vehicle for rent
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V392" name="COM" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on communication
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V393" name="ELE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on electricity
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V394" name="WATER" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on water
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V395" name="MIS" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on publishing, newspaper and official goods
      </labl>
      <qstn>
        <qstnLit>
          Expenditure on publishing, newspaper and official goods
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V396" name="ADVER" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Advertisement/business promotion expenditure
      </labl>
      <qstn>
        <qstnLit>
          Advertisement/business promotion expenditure
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V397" name="REC_GUE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Amusement and guest expenditure
      </labl>
      <qstn>
        <qstnLit>
          Amusement and guest expenditure
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V398" name="FUEL" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses in fuel
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V399" name="SECURITY" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure in security
      </labl>
      <qstn>
        <qstnLit>
          Expenditure in security
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V400" name="WAGE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses Daily wages
      </labl>
      <qstn>
        <qstnLit>
          Expenses Daily wages (Regular salaries and wage is not included but occasional expenses for daily wage is included)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V401" name="LAW_AUDIT" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on legal and adviser and auditor
      </labl>
      <qstn>
        <qstnLit>
          Expenses on legal and adviser and auditor
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V402" name="TRAINING" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on training, workshop, shareholder meeting and other meeting
      </labl>
      <qstn>
        <qstnLit>
          Expenses on training, workshop, shareholder meeting and other meeting
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V403" name="MEM_ORG" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on Organization affiliation, renew fee
      </labl>
      <qstn>
        <qstnLit>
          Expenses on Organization affiliation, renew fee
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V404" name="REG_KITTA" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Registration fee, Mapping charges
      </labl>
      <qstn>
        <qstnLit>
          Registration fee, Mapping charges
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V405" name="AGENT" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenses on agent commission
      </labl>
      <qstn>
        <qstnLit>
          Expenses on agent commission
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V406" name="OT_NAME" files="F8" dcml="0" intrvl="discrete">
      <location width="20" RecSegNo="1"/>
      <labl>
        Other expenses(specify)
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V407" name="OT_EXP" files="F8" dcml="0" intrvl="discrete">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on other expenses
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V408" name="N_INS" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Expenditure on non-life insurance premium
      </labl>
      <qstn>
        <qstnLit>
          Non-life insurance premium
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V409" name="BANK_COM" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Bank commission/service fee
      </labl>
      <qstn>
        <qstnLit>
          Bank commission/service fee
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V410" name="INTEREST" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Interest paid
      </labl>
      <qstn>
        <qstnLit>
          Interest paid
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V411" name="DIVIDEND" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        dividend paid
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V412" name="DON_GIFT" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Donation, gift expenditure
      </labl>
      <qstn>
        <qstnLit>
          Donation, gift expenditure
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V413" name="COMPENSATION" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Compensation due to loss
      </labl>
      <qstn>
        <qstnLit>
          Compensation due to loss
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V414" name="INT_SER_SAL_PUR" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from intermediation in land and building purchasing and sales
      </labl>
      <qstn>
        <qstnLit>
          Income from intermediation in land and building purchasing and sales
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V415" name="BUI_SALE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from sales of building (own ownership or own construction)
      </labl>
      <qstn>
        <qstnLit>
          Income from sales of building (own ownership or own construction)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V416" name="LAN_SALE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from sales of land (own land or land improvement)
      </labl>
      <qstn>
        <qstnLit>
          Income from sales of land (own land or land improvement)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V417" name="REN_INC" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from rent of other people land, buildings, room and flat
      </labl>
      <qstn>
        <qstnLit>
          Income from rent of other people land, buildings, room and flat
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V418" name="INT_SER_REN" files="F8" dcml="0" intrvl="discrete">
      <location width="12" RecSegNo="1"/>
      <labl>
        <![CDATA[Income from comission of rent  of other people land or building ]]>
      </labl>
      <qstn>
        <qstnLit>
          <![CDATA[Income from comission of rent  of other people land or building]]>
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V419" name="APPRAISAL" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from evaluation of land and building
      </labl>
      <qstn>
        <qstnLit>
          Income from evaluation of land and building
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V420" name="REN_EQUIP" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from rent of machinery, transportation
      </labl>
      <qstn>
        <qstnLit>
          Income from rent of machinery, transportation
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V421" name="OT_INC_STA" files="F8" dcml="0" intrvl="discrete">
      <location width="30" RecSegNo="1"/>
      <labl>
        Other income (Specify ………..)
      </labl>
      <qstn>
        <qstnLit>
          Other income (Specify ………..)
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V422" name="OT_INC" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Other income amount
      </labl>
      <qstn>
        <qstnLit>
          Other income amount
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V423" name="INT_INC" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from interest
      </labl>
      <qstn>
        <qstnLit>
          Income from interest
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V424" name="DEVIDEND" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Income from dividend
      </labl>
      <qstn>
        <qstnLit>
          Income from dividend
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V425" name="INS" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Insurance claim
      </labl>
      <qstn>
        <qstnLit>
          Insurance claim
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V426" name="COMPEN" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Compensation due to loss
      </labl>
      <qstn>
        <qstnLit>
          Compensation due to loss
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V427" name="LOAN_TAKEN" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Loan taken
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V428" name="LOAN_GIVEN" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Loan given
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V429" name="SHARE_PUR" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Share and saving securities purchases amount
      </labl>
      <qstn>
        <qstnLit>
          Share and saving securities purchases amount
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V430" name="SHARE_SALE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Share and saving securities sale amount
      </labl>
      <qstn>
        <qstnLit>
          Share and saving securities sale amount
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V431" name="OTHES" files="F8" dcml="0" intrvl="discrete">
      <location width="30" RecSegNo="1"/>
      <labl>
        Others specify
      </labl>
      <qstn>
        <qstnLit>
          Others specify
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V432" name="OTH_PUR" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Other purchase amount
      </labl>
      <qstn>
        <qstnLit>
          Other purchase amount
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V433" name="OTER_SALE" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Other sale amount
      </labl>
      <qstn>
        <qstnLit>
          Other sale amount
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V434" name="LAND_SALE_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial Stock for purchased land for sales
      </labl>
      <qstn>
        <qstnLit>
          Initial Stock for purchased land for sales
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V435" name="LAND_SALE_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Final Stock for purchased land for sales
      </labl>
      <qstn>
        <qstnLit>
          Final Stock for purchased land for sales
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V436" name="BUI_SALE_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial Stock of purchased/built building for sales
      </labl>
      <qstn>
        <qstnLit>
          Initial Stock of purchased/built building for sales
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V437" name="BUI_SALE_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial Stock of purchased/built building for sales
      </labl>
      <qstn>
        <qstnLit>
          Initial Stock of purchased/built building for sales
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V438" name="W_PROG_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial work in progress
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V439" name="W_PROG_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Final work in progress
      </labl>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V440" name="FUEL_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial Fuel
      </labl>
      <qstn>
        <qstnLit>
          Initial Fuel
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V441" name="FUEL_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Final Fuel
      </labl>
      <qstn>
        <qstnLit>
          Final Fuel
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V442" name="CONS_M_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Inital Construction Materials
      </labl>
      <qstn>
        <qstnLit>
          Inital Construction Materials
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V443" name="CONS_M_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Final Construction Materials
      </labl>
      <qstn>
        <qstnLit>
          Final Construction Materials
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V444" name="OT_STOCK" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Specify other stock
      </labl>
      <qstn>
        <qstnLit>
          Specify other stock
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V445" name="OT_ST_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial other stock
      </labl>
      <qstn>
        <qstnLit>
          Initial other stock
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V446" name="OT_ST_F" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Final other stock
      </labl>
      <qstn>
        <qstnLit>
          Final other stock
        </qstnLit>
      </qstn>
      <sumStat type="vald">
        0
      </sumStat>
      <sumStat type="invd">
        0
      </sumStat>
      <varFormat type="numeric" schema="other"/>
    </var>
    <var ID="V447" name="LA_NO_SALE_I" files="F8" dcml="0" intrvl="contin">
      <location width="12" RecSegNo="1"/>
      <labl>
        Initial stock of Land (except for purchase of land for resale)
      </labl>
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        Purchase of Building and other construction (Purchases for resale of building and other construction)
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        Initial stock of Machine and other instruments
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        Purchase Machine and other instruments
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        Sold Machine and other instruments
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        Initial stock of computer and software
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          Initial stock of computer and software
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        Purchase of computer and software
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        Sold computer and software
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        Initial stock of furniture
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        Purcase of funiture
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        Sold Furniture
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        Initial stock of Vehicle for transportation
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        Purchase of Vehicle for transportation
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        Initial stock of Maintenance of assets
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        Purchase of Maintenance of assets
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        Sold Maintenance of assets
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        Others Specify
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        Inital stock of Others Specify
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        Purchase of Others Specify
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        Sold Others Specify
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          Sold Others Specify
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        What are the main problems in real estate business? first
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        What are the main problems in real estate business? third
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