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Economic Surveys SeriesEconomic Surveys SeriesReference Year 2009Reference Year 2009

SINGAPORE DEPARTMENT OF STATISTICS

FOOD &

BEVERAGE

SERVICES

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ii Food & Beverage Services

Economic Surveys Series 2009

Food & Beverage Services

ISSN 0218-3978

Department of Statistics, Ministry of Trade & Industry, Republic of Singapore

All rights reserved. No part of this publication may be reproduced in any material form (including

photocopying or storing it in any medium by electronic means and whether or not transiently or

incidentally to some other use of this publication) without the prior written permission of the copyright

owner except in accordance with the provisions of the Copyright Act (Cap. 63). Application for the

copyright owner's written permission to reproduce any part of this publication should be addressed to:

Chief StatisticianDepartment of StatisticsMinistry of Trade & Industry100 High Street #05-01The TreasurySingapore 179434Republic of Singapore

Statistical activities conducted by the Singapore Department of Statistics aregoverned by the provisions of the Statistics Act (Cap. 317). The Actguarantees the confidentiality of information collected from individuals andcompanies. It spells out the legislative authority and responsibility of the

Chief Statistician. The Act is available in the Departments Website(www.singstat.gov.sg).

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Food & Beverage Services iii

PREFACE

The Singapore Department of Statistics conducts an annual survey on the services

industries to collect a wide range of data for studies and analyses. The first survey on the servicesindustries was conducted in 1968 for the reference year 1967 and subsequently at regular intervals.

Since 1984, the inquiry was carried out on an annual basis.

The latest survey was carried out in 2010 for reference year 2009. The reports will focus on

several services industries of importance to the Singapore economy. The key survey findings will be

released, first on the Department of Statistics website, followed by publications with more detailed

tabulations. This report on Food & Beverage Services is the second to be released. A final

consolidated report on The Services Sector will provide comprehensive data on 2009 performance of the services sector.

This report consists of three parts. The first part shows a summary of findings of the 2009survey. The second part focuses on the technical aspects of the survey, including the objective, scopeand coverage, relevant definitions and concepts as well as the operational procedures. Detailedstatistical tables are included in the third part of the report to facilitate special studies by users.

The publication of this report is made possible by the co-operation of the companies,

businesses and organizations which provided information for the survey. I would like to express my

grateful thanks to them and to all others who have contributed towards this publication.

Wong Wee Kim

Chief Statistician

Singapore

December 2010

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iv Food & Beverage Services

Our Vision

A National Statistical System of Quality, Integrity and Expertise.

Our MissionWe Provide Reliable, Relevant and Timely Statistics

to Support Singapores Social and Economic Development.

Our Guiding Principles Professionalism

& ExpertiseWe adhere to professional ethics andproficiently produce quality statisticsthat comply with internationalconcepts and best practices.

Relevance We constantly innovate our processesand produce statistics that meet usersneeds.

Accessibility We make our statistics readilyavailable.

Confidentiality We protect the confidentiality of information provided to us.

Timeliness& Reliability

We produce statistics that users candepend on and disseminate them atthe earliest possible date whilemaintaining data quality.

CostEffectiveness

We use resources effectively,minimising respondent burden andleveraging on administrative data.

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Food & Beverage Services v

CONTENTS

Page

PREFACE iii

PART I SUMMARY FINDINGS

Economic Performance 1

Main Activities In Food & Beverage Services 1

Key Performance Ratios 2

Performance by Firm Size 3

Summary Tables 4

PART II TECHNICAL NOTES 6

PART III STATISTICAL TABLES 14

Table 1 Key Indicators by Type of Food & Beverage Services, 2009

Table 2 Key Indicators of Food & Beverage Services by Type of

Legal Organisation, 2009

Table 3 Key Indicators of Food & Beverage Services by Employment

Size, 2009

Table 4 Key Indicators of Food & Beverage Services by Size of

Operating Receipts, 2009

Table 5 Selected Averages Per Establishment by Type of Food &

Beverage Services, 2009

Table 6 Selected Ratios by Type of Food & Beverage

Services, 2009

Table 7 Establishments by Type of Food & Beverage Services and

Legal Organisation, 2009


Employment Size, 2009

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vi Food & Beverage Services CONTENTS


Size of Operating Receipts, 2009Table 10 Operating Receipts by Type of Food & Beverage Services and


Table 11 Value Added by Type of Food & Beverage Services and


Table 12 Details of Operating Receipts by Type of Food & Beverage

Services, 2009

Table 13 Details of Operating Expenditure by Type of Food &

Beverage Services, 2009 Table 14 Employment by Type of Food & Beverage Services and

Occupational Status, 2009

PART IV : APPENDICES

I List of Activities

II Survey Form

Data for 2009 are preliminary. Figures may not add up to the total due to rounding.

Industries are classified according to Singapore Standard Industrial Classification (SSIC) 2010.

Notations Used in Tables- Nil or Negligible.. Not Applicablenec Not Elsewhere Classified

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PART I

SUMMARY FINDINGS

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Food & Beverage Services 1

SUMMARY FINDINGS

In 2009, the food & beverage (F&B) servicesindustry comprised about 6,000 establishments,an increase of 2.4 per cent compared with2008. The industry employed some 86,800workers, or about 14 workers per establishmenton average.

I. ECONOMIC PERFORMANCE

Total operating receipts in the F&Bservices industry rose marginally by 0.7 per cent to $5,609 million in 2009. On a per establishment basis, however, operatingreceipts decreased slightly by 1.6 per cent to$936,100 in 2009.

Total operating expenditure incurred was$5,365 million in 2009, marginally higher compared with the previous year. Theindustry incurred $1,807 million on the

purchases of food and beverages for sale, and$1,514 million on remuneration. Operatingexpenditure per establishment stood at$895,500 in 2009.

Total operating surplus expanded from $394million in 2008 to $413 million in 2009,

registering an increase of 4.6 per cent.Operating surplus per establishment grew 2.2

per cent to $68,900 in 2009.

Total value added recorded by the F&Bservices industry was $1,934 million in 2009,close to 2008s level. On a per establishment

basis, value added dropped by 2.1 per cent to$322,700 in 2009.

II. MAIN ACTIVITIES IN FOOD &BEVERAGE SERVICES

Restaurants formed the largest group,accounting for 35.2 per cent of the totalestablishments engaged in food & beverageservices in 2009. They employed about35,100 workers or 40.4 per cent of the totalF&B workforce (Chart 1).

Chart 1 Establishments & Employment, 2009

Key Indicators2008 2009

Establish-ments 2.4% 5,854 5,992

Employment 3.9% 83,552 86,775

Operating Receipts 0.7% $5,571 mil $5,609 mil

Operating Expenditure 0.3% $5,351 mil $5,365 mil

Operating Surplus 4.6% $394 mil $413 mil

Value Added 0.2% $1,930 mil $1,934 mil

33,573

5,159

12,966

35,078

0 10,000 20,000 30,000

Number

3,260

289

336

2,107

01,0002,0003,000

Others

Food Caterers

Fast Food Outlets

Restaurants

Establishments Employment

Number

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2 Food & Beverage Services

SUMMARY FINDINGS

On a per establishment basis, fast food outletsemployed an average of 39 workers and 31 of them were part-time employees. Restaurants

and food caterers employed an average of 17and 18 workers respectively.

Operating receipts and value added of restaurants stood at $2,129 million and $776million respectively in 2009, accounting for 38.0 per cent of total operating receipts and40.2 per cent of total value added of theoverall F&B services industry (Chart 2). Fastfood outlets registered growths of 6.5 per centin turnover and 5.1 per cent in value added

over the previous year. In contrast, turnover and value added of food caterers declined by7.8 per cent to $624 million and 2.6 per centto $271 million respectively in 2009.

Chart 2 Operating Receipts & Value Added, 2009

Purchases of food & beverages and

remuneration were the top two business costitems for all F&B services groups in 2009.Together, these two expenses accounted for

between 51 per cent and 66 per cent of totaloperating expenses in the various F&Bservices groups (Table 1). Rental paymentwas the third largest cost item for all F&Bservices groups except food caterers.

Table 1 : Main Business Costs, 2009

F&B Cost Type and % Share

Services 1st 2nd 3rd 4th 5th

Restaurants Purchase34.6 Rem31.6

Rental14.6

Utilities3.9

Dep3.3

Fast FoodOutlets

Purchase26.8

Rem24.7

Rental20.6

Royalties6.9

Advert4.1

FoodCaterers

Rem30.9

Purchase29.4

Royalties10.2

Rental 4.9

Subcontract 4.3

Others Purchase36.1 Rem25.3

Rental18.9

Utilities3.9

Dep2.9

NotationsAdvert : AdvertisementDep : DepreciationPurchase : Purchases of food & beverages for saleRem : RemunerationRental : Renting of offices, shops & other premisesRoyalties : Royalties / franchise & management feesSubcontract: Subcontract charges / work given outUtilities : Utilities charges

III. KEY PERFORMANCE RATIOS

Profitability Ratio for overall F&B servicesstood at 7.4 per cent in 2009. Food caterers

recorded the highest profitability ratio of 16.8 per cent among all F&B sectors in 2009 (Chart3). The profitability ratios of restaurants andfast food outlets stood at 5.5 per cent and 7.5

per cent respectively.

Chart 3 Profitability Ratio, 2008 & 2009

665

271

221

776

0 200 400 600 800

$ Million

2,134

624

722

2,129

01,0002,000

Others

Food Caterers

Fast Food Outlets

Restaurants

Operating Receipts Value Added

$ Million

0

5

10

15

20

25

Restaurants Fast FoodOutlets

Food Caterers Others

Year 2008

Year 2009

Profitability Ratio (%)

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SUMMARY FINDINGS

Earnings-Expenditure Ratio for overallF&B services was 7.7 per cent in 2009,slightly higher than the 7.4 per cent registered

in 2008. Within the F&B services industry,food caterers registered the highest earnings-expenditure ratio of 19.7 per cent in 2009(Chart 4). The ratios ranged from 5.7 per centto 7.8 per cent for the other F&B servicesgroups.

Chart 4 Earnings-Expenditure Ratio, 2008 & 2009

Average Annual Remuneration perEmployee was $17,800 for the F&B servicesindustry in 2009. The average annualremuneration per employee was the highestfor food caterers at $32,200 in 2009 (Table 2).In contrast, fast food outlets which employeda large number of part-timers, had an averageannual remuneration of $13,200.

Table 2 : Average Annual Remuneration per Employee, 2008 & 2009

F&B Services2008

($000)2009

($000)Change

(%)Restaurants 19.0 19.1 0.5

Fast Food Outlets 13.6 13.2 -2.9

Food Caterers 30.1 32.2 7.0

Others 17.2 16.0 -7.0

Value Added per Worker was $22,300 for overall F&B services in 2009. Within theindustry, food caterers generated the highest

value added per worker of $52,500 (Chart 5)in 2009. The other three F&B groups recordedvalue added per worker of between $17,100and $22,100.

Chart 5 Value Added per Worker, 2008 & 2009

IV. PERFORMANCE BY FIRM SIZE

Nearly 99 per cent of F&B establishmentswere firms with less than 100 workers in 2009(Table 3). These firms contributed 79.9 per cent and 76.7 per cent of operating receiptsand value added of the overall F&B servicesindustry respectively.

Table 3 : Establishments, Operating Receipts &Value Added by Employment Size, 2009

Employ-ment Size

Establish-ments

(Number)

OperatingReceipts

($ Million)

ValueAdded

($ Million)Less than 10 3,323 1,192 324

10 99 2,606 3,288 1,159

100 & above 63 1,129 451

0

5

10

15

20

25


FoodCaterers

Others

Year 2008

Year 2009

Earnings-Expenditure Ratio (%)

0

10

20

30

40

50

60

70


FoodCaterers

Others

Year 2008

Year 2009

Value Add ed p er Worker ($'000)

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4 Food & Beverage Services

SUMMARY FINDINGS

Summary Tables

Key Indicators of Food & Beverage Services, 2007-2009Establishments

(Number)Employment

(Number)Operating Receipts

($ Million)F&B Services2007 2008 2009 2007 2008 2009 2007 2008 2009

Total F&B Services 5,286 5,854 5,992 78,326 83,552 86,775 5,118 5,571 5,609Restaurants 1,779 2,041 2,107 32,913 34,502 35,078 1,927 2,077 2,129Fast Food Outlets 316 306 336 11,338 11,726 12,966 626 678 722Food Caterers 255 286 289 5,091 5,106 5,159 640 676 624Others 2,936 3,221 3,260 28,984 32,218 33,573 1,926 2,139 2,134

Operating Expenditure($ Million)

Operating Surplus($ Million)

Value Added($ Million)F&B Services

2007 2008 2009 2007 2008 2009 2007 2008 2009Total F&B Services 4,912 5,351 5,365 363 394 413 1,773 1,930 1,934Restaurants 1,876 2,038 2,080 103 112 118 749 774 776Fast Food Outlets 611 653 693 38 48 54 190 210 221Food Caterers 537 569 534 120 124 105 281 278 271Others 1,888 2,091 2,058 102 109 136 554 668 665

Key Indicators of Food & Beverage Services by Employment Size of Firm, 2009

Employment Size Establishments(Number)Employment


($ Million)All Categories 5,992 86,775 5,609Less than 10 persons 3,323 15,316 1,192

10 to 99 persons 2,606 58,594 3,288100 persons & above 63 12,865 1,129

Employment Size Operating Expenditure($ Million )Operating Surplus

($ Million )Value Added($ Million)

All Categories 5,365 413 1,934Less than 10 persons 1,154 64 32410 to 99 persons 3,151 217 1,159100 persons & above 1,061 131 451

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SUMMARY FINDINGS

Key Indicators of Food & Beverage Services by Size of Operating Receipts of Firm, 2009

Size of Operating Receipts Establishments(Number)Employment


($ Million)All Categories 5,992 86,775 5,609Less than $200,000 1,157 4,745 129$200,000 to $999,999 3,622 32,898 1,778

$1,000,000 to $1,999,999 670 15,975 974$2,000,000 to $4,999,999 451 19,601 1,327$5,000,000 & above 92 13,557 1,401

Size of Operating Receipts Operating Expenditure($ Million )Operating Surplus

($ Million)Value Added($ Million)

All Categories 5,365 413 1,934

Less than $200,000 161 -25 28$200,000 to $999,999 1,753 60 544$1,000,000 to $1,999,999 950 46 323$2,000,000 to $4,999,999 1,238 131 476$5,000,000 & above 1,263 201 564

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PART II

TECHNICAL NOTES

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TECHNICAL NOTES

Objective

The data presented in this report are compiled from the results of the Annual Survey of Services 2009.The objective of the survey is to gather information on the services sector for studying the structureand performance of the various activities in the sector. The data are also used for the compilation of national accounts, input-output tables and other related studies. In addition, the results are used by

policy makers, economic planners, academicians, the business community and other interested users intheir work.

Legal Authority

The survey is conducted under the Statistics Act (Chapter 317), which makes the submission of returns

mandatory. Individual returns received are kept in confidence in accordance with the Statistics Act.

Scope and Coverage

The food & beverage services industry comprises establishments engaged in the sale of preparedfood and drinks for immediate consumption. Please refer to Appendix I for the detailed activitiescovered. The data in the report include all establishments and government statutory boards engagedin food & beverage services but exclude government ministries and departments. Hawkers and stall-holders not registered with the Accounting & Corporate Regulatory Authority (ACRA) and

establishments engaged in food & beverage services in connection with the provision of lodging arealso excluded.

Sample Selection

The sampling frame is based on the list of live establishments obtained from the Departmentsestablishment database. The database is updated regularly using information obtained fromadministrative and survey sources.

The sampling method for the survey was based on stratified random sampling. All establishments inthe sampling frame were first stratified by activity and within each activity, establishments werestratified by operating receipts into three size strata (large, medium and small). All establishments inthe large size stratum were selected with certainty whereas the firms in the medium and small sizestrata were selected using simple random sampling without replacement. The Lavalle andHidiroglou method was used to determine the size stratum boundaries and sample sizes thatminimise the total sample size required to achieve the target level of precision of estimation.

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8 Food & Beverage ServicesTECHNICAL NOTES

Data Collection

The survey was primarily conducted by mail inquiry, using a standard questionnaire (Appendix II).Respondents were given a month to complete and submit their returns,. A reminder was sent toestablishments which failed to respond without reasonable explanations. A second reminder was sent toestablishments which did not respond to the first reminder.

A generalised survey system was used in the survey. The system supports multiple modes of datacollection via mail and internet. Secured transmission of statistical information via the internet wasenabled through a service known as E-Survey. Queries or clarifications with respondents on omissionsand inconsistencies were conducted through telephone or email.

Response

The mailing list for the survey comprised 1,726 establishments. At the close of the survey, 184establishments were excluded from the survey for one reason or another. Such cases included those thatwere dormant, untraceable or had not started business operations yet. Some had ceased operations or were engaged in activities that were outside the coverage of the survey. For final tabulation andanalysis, returns from 1,542 establishments were used.

Data Processing

The Department captured the data of completed returns received via mail using either IntelligentCharacter Recognition (ICR) scanning or conventional data entry. For completed forms that weresuitable for ICR-scanning, data were automatically recognised and verified before being captured intothe database. Data entry was then used to capture data for the remaining forms that could not bescanned. Data submitted via internet were captured directly into the database. All data of completedreturns were first manually scrutinised and edited before they were coded and processed by computer.The data were then computer-edited for code validity, completeness and consistency in order to detectthe less obvious errors and inconsistencies that had escaped manual detection or had occurred during thedata entry phase. The erroneous data were amended and re-processed. Tabulation was carried out onlyafter all records had passed the computer editing.

Estimation Method

Stratified (Horvitz-Thompson) estimator was used to estimate the population totals. For non-response cases, imputation was performed.

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TECHNICAL NOTES

Enumeration Unit

The enumeration or reporting unit used in the survey is the 'establishment'. An establishment is definedas a business or organisation unit engaged in one activity and operating in a single location. Thus, for amulti-activity firm or organisation, units engaged in separate activities in the same location constitutedistinct establishments. Similarly, each branch of a multi-branch organisation at a different location isconceptually a different establishment.

Year of Reference

The period of reference is the calendar year 2009. However, for establishments whose accounting year differed from the calendar year, they were asked to report according to the accounting or financial year covering the major part of 2009.

Type of Business Activity

The type of business activity refers to the principal activity undertaken by the establishment. The principal activity is defined as the one in which the establishment devotes most of its resources or from which it derives most of its income. The classification of the principal activity of theestablishment is based on the Singapore Standard Industrial Classification, 2010.

Type of Legal Organisation

The type of legal organisation refers to that of the enterprise rather than the establishment which is astatistical unit and not a legal entity. In a multi-establishment or multi-branch organisation, the legalstatus of each establishment or branch follows that of the enterprise or its head office. The types of legal organisation include sole-proprietorship, partnership, private limited company, limited liability

partnership, society and others.

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DEFINITION OF TERMS

Area of Premises This refers to the area occupied by the establishment for business purposes only. It does not include the area of open spaces, car parks, staff accommodation and unoccupied premises.

CapitalExpenditure

This refers to purchases of fixed assets and cost of alteration and major repairs to fixed assets during the year.

Depreciation This refers to the value, at current replacement cost, of reproduciblefixed assets such as buildings, plants and machinery used during a

period of time as a result of normal wear and tear, foreseenobsolescence and the normal rate of accidental damage.

Earnings-Expenditure Ratio

This is defined as the ratio of operating surplus to operatingexpenditure.

Employment Employment covers all persons engaged by the establishment as at 30June 2009 or a date nearest to it if the establishment was not in operationon that day. It includes those temporarily away on leave. Persons engagedare classified under the following categories

Employee

(i) Paid Employees

Paid employees refer to workers on the payroll of the establishment andthey include those on fixed remuneration, piece rate, and commission, aswell as those engaged on contract and paid directly by the establishment.Paid employees are further categorised into full-time and part-time on the

basis of whether or not they work more than 30 hours in a normal week.

(ii) Working DirectorsWorking directors refer to those who are actively engaged in running the

business of the establishment.

(iii) Working Proprietors/Partners

Working proprietors or partners refer only to those who are activelyengaged in running the business of the establishment.

(iv) Unpaid Family WorkersUnpaid family workers refer to relatives of proprietors or partners, whowork in the establishment without receiving a fixed amount of remuneration.

Refers to employment excluding working proprietors and partners.

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TECHNICAL NOTES

Expenditure This item refers to the amount paid and payable for the purchase of goodsand services during the reference year except capital expenditure. Itcomprises two broad components - operating and other expenditure.

(i) Operating ExpenditureThis refers to all current expenditure incurred by the establishment in its

business with adjustment for changes in stocks. It includes remuneration, purchases, indirect taxes, work given out, rental and maintenance of machinery and equipment, legal, accounting and other professionalservices, rental and maintenance of premises, depreciation, transport andtravelling, utilities, advertisement, entertainment, stationery and printing,

postage and telecommunications and other general expenses that areconnected with the establishment's operation.

(ii) Other expenditureThis comprises non-operating expenditure such as bad debts written off,donations, fines, forfeitures, losses on sale of fixed assets and interest

paid.

Fixed Assets Fixed assets refer to all physical assets owned by the establishment. Theyinclude land, building & structure; transport equipment;telecommunications equipment; computers & peripheral equipment; other machinery & equipment; and furniture & fittings. Value of fixed assets as

at beginning and end of 2009 are based on net book value. Purchases,alterations and major repairs or "capital expenditure" during the year arevalued at actual costs incurred. Value of assets sold during the year refersto their book value and not the amount realised.

Goods & ServicesTax (GST)

This item refers to the tax imposed on each sale of goods and services (byGST-registered establishments). It comprises two major components -input tax and output tax.

(i) Input TaxThis refers to the amount of GST paid by the GST-registeredestablishment on purchases from other GST-registered suppliers but acredit may be claimed for this tax.

(ii) Output TaxThis refers to the amount of GST included in the price of goods andservices sold by the GST-registered establishment.

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Gross Receipts Gross receipts covers both the amount received and receivable for services rendered and other transactions made during the reference year.It comprises two broad components - operating and other receipts.

(i) Operating ReceiptsThis refers to income earned from business operations, i.e. income fromservices rendered, sale of goods, commission fees and rental of premises,machinery and equipment.

(ii) Other ReceiptsThis comprises non-operating income such as gains from sale of fixedassets, donations, grants/subsidies, subscriptions, interest, dividends, andother investment income.

Net Profit/(Loss) Net profit/loss refers to the amount derived during the year, excludingextraordinary items or amount due to prior year adjustments.

Operating Surplus This refers to the amount of operating receipts less operating expenditure plus depreciation of fixed assets.

Profitability Ratio Defined as the ratio of operating surplus to operating receipts. It showsthe proportion of operating receipts that is converted to profits.

Remuneration This refers to total remuneration of employee, which comprises threecomponents, namely, wages and salaries, employers' contribution toCentral Provident Fund (CPF)/pension funds and other benefits.Remuneration of working proprietors and partners are excluded.

(i) Wages and SalariesThis refers to gross emoluments paid to employees during 2009, inclusiveof commissions, bonuses, overtime pay and allowances before deductionof employees' contribution to CPF or any other deduction.

(ii) Employers' Contribution to CPF/Pension FundsThis refers to the net amount contributed by employers towards their employees' CPF/pension funds. It does not include the amount paid toretired employees under company pension scheme.

(iii) Other BenefitsThis comprises medical benefits, cost of food, accommodation and other

benefits in kind provided by employers. Allowances given to unpaid

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TECHNICAL NOTES

family workers are also included here.

(iv) Directors' FeeThis item refers only to the amount paid to directors for attending boardof directors' meetings. It does not include the fees paid to directors whoare actively engaged in running the establishment.

Value Added (AtBasic Price)

This comprises the value of operating surplus, remuneration and taxes(and subsidies) on production. The impact of taxes including Goods &Services Tax (and subsidies) on products is removed.

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PART III

STATISTICAL TABLES

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Food & Beverage Services 5,992 86,775 5,609,054 5,365,489 1,824,262 1,513,681

Restaurants 2,107 35,078 2,129,401 2,079,621 722,126 656,062

Fast Food Restaurants 336 12,966 721,891 693,170 193,202 171,475

Food Caterers 289 5,159 623,923 534,225 158,324 164,906

Others 3,260 33,573 2,133,840 2,058,473 750,610 521,238

1 Include adjustment for changes in stocks.

TABLE 1 KEY INDICATORS BY TYPE OF FOOD & BEVERAGE SERVICES, 2009

INDUSTRY

NUMBER THOUSAND DOLLARS

COST OFPURCHASESSOLD 1

REMUNERA-TION

ESTABLISHMENTSOPERATING

RECEIPTSEMPLOYMENT TOTAL

OPERATING EXPENDITURE

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All Categories 5,992 86,775 5,609,054 5,365,489 1,824,262 1,513,681

Sole Proprietorship/Partnership/Others 1,916 14,826 742,972 688,855 311,701 189,815

Company 2 4,076 71,950 4,866,082 4,676,634 1,512,561 1,323,866

1 Include adjustment for changes in stocks.2 Include local branches of foreign companies and limited liability partnership (LLP).

All Categories 5,992 86,775 5,609,054 5,365,489 1,824,262 1,513,681

Less Than 10 Persons 3,323 15,316 1,192,403 1,153,530 478,903 254,035

10 - 99 Persons 2,606 58,594 3,288,069 3,150,623 1,045,240 935,178

100 Persons & Above 63 12,865 1,128,582 1,061,335 300,119 324,468



EMPLOYMENTSIZE

TOTALCOST OF

PURCHASESSOLD 1

REMUNERA-TION

EMPLOYMENTOPERATING

RECEIPTS

TABLE 2 KEY INDICATORS OF FOOD & BEVERAGE SERVICES BY TYPE OF LEGAL ORGANISATION, 2009

OPERATINGRECEIPTS

COST OFPURCHASES

SOLD 1

REMUNERA-TION

EMPLOYMENTLEGALORGANISATION



ESTABLISHMENTS

TABLE 3 KEY INDICATORS OF FOOD & BEVERAGE SERVICES BY EMPLOYMENT SIZE, 2009

ESTABLISHMENTS


TOTAL

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All Categories 5,992 86,775 5,609,054 5,365,489 1,824,262 1,513,681

Less Than $200,000 1,157 4,745 129,038 160,819 48,900 51,071

$ 200,000 - $ 999,999 3,622 32,898 1,778,182 1,753,303 674,678 480,297

$1,000,000 - $1,999,999 670 15,975 973,699 950,470 321,294 273,934

$2,000,000 - $4,999,999 451 19,601 1,326,871 1,237,644 389,555 342,834

$5,000,000 & Above 92 13,557 1,401,265 1,263,254 389,835 365,545


TABLE 4 KEY INDICATORS OF FOOD & BEVERAGE SERVICES BY SIZE OF OPERATING RECEIPTS, 2009


ESTABLISHMENTS

OPERATING EXPENDITUREOPERATING

RECEIPTSSIZE OFOPERATING RECEIPTS

TOTALCOST OFPURCHASES

SOLD 1

REMUNERA-TION

EMPLOYMENT

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Food & Beverage Services 14 936 895 253 69

Restaurants 17 1,011 987 311 56

Fast Food Restaurants 39 2,148 2,063 510 160

Food Caterers 18 2,159 1,849 571 363

Others 10 655 632 160 42

OPERATINGSURPLUS

VALUADDE

REMUNERATION

TABLE 5 SELECTED AVERAGES PER ESTABLISHMENT BY TYPE OF FOOD & BEVERAGE SERVICES, 2009

INDUSTRY

EMPLOYMENT

THOUSAND DOLLARS NUMBER

OPERATINGRECEIPTS

OPERATINGEXPENDITURE

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Food & Beverage Services 34.0 28.2 78.3 95.7 7

Restaurants 34.7 31.5 84.5 97.7 5

Fast Food Restaurants 27.9 24.7 77.5 96.0 7

Food Caterers 29.6 30.9 60.9 85.6 16.

Others 36.5 25.3 78.4 96.5 6

TABLE 6 SELECTED RATIOS BY TYPE OF FOOD & BEVERAGE SERVICES, 2009

INDUSTRY

COST OFPURCHASES

SOLD TOOPERATING

EXPENDITURE

TOTALREMUNERATION

TOOPERATING

EXPENDITURE

TOTALREMUNERATION

TOVALUEADDED

OPERATINGEXPENDITURE

TOOPERATING

RECEIPTS

OPERATINGSURPLUS

TOOPERATING

RECEIPTS

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ALL SOLE PROPRIETORSHIP/

CATEGORIES PARTNERSHIP/OTHERS

Food & Beverage Services 5,992 1,916

Restaurants 2,107 344

Fast Food Restaurants 336 4

Food Caterers 289 106

Others 3,260 1,462

1 Include local branches of foreign companies and limited liability partnership (LLP).

INDUSTRY

TABLE 7 ESTABLISHMENTS BY TYPE OF FOOD & BEVERAGE SERVICES AND LEGAL ORGANISATION, 2009

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ALL LESS THAN 10 - 99CATEGORIES 10 PERSONS PERSONS

Food & Beverage Services 5,992 3,323 2,606

Restaurants 2,107 965 1,122

Fast Food Restaurants 336 32 285

Food Caterers / Others 3,549 2,326 1,199

INDUSTRY

TABLE 8 ESTABLISHMENTS BY TYPE OF FOOD & BEVERAGE SERVICES AND EMPLOYMENT SIZE, 2009

ALL LESS THAN $ 1,000,000 - $ 2,000,000 -CATEGORIES $ 1,000,000 $ 1,999,999 $ 3,999,999

Food & Beverage Services 5,992 4,779 670

Restaurants 2,107 1,535 321

Fast Food Restaurants 336 89 105

Food Caterers / Others 3,549 3,155 244

INDUSTRY

TABLE 9 ESTABLISHMENTS BY TYPE OF FOOD & BEVERAGE SERVICES AND SIZE OF OPERATING RECEIPTS, 2009

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Food & Beverage Services 5,609,054 1,192,403 3,288,0

Restaurants 2,129,401 317,489 1,556,

Fast Food Restaurants 721,891 12,920 581,

Food Caterers / Others 2,757,763 861,993 1,149,


Food & Beverage Services 1,933,584 323,651 1,159,

Restaurants 776,484 88,066 578,


Food Caterers / Others 935,926 233,978 387,

INDUSTRY

INDUSTRY

TABLE 10 OPERATING RECEIPTS BY TYPE OF FOOD & BEVERAGE SERVICES AND EMPLOYMENT SIZE, 2009

TABLE 11 VALUE ADDED BY TYPE OF FOOD & BEVERAGE SERVICES AND EMPLOYMENT SIZE, 2009

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SALE OF RENTINGFOOD & BEVERAGES 1 OUT PREMISES

Food & Beverage Services 5,609,054 5,291,684 192,

Restaurants 2,129,401 2,069,571 15,


Food Caterers 623,923 600,737

Others 2,133,840 1,953,345 129,9

1 Include service charges.

INDUSTRY TOTAL

TABLE 12 DETAILS OF OPERATING RECEIPTS BY TYPE OF FOOD & BEVERAGE SERVICES , 2009

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INDUSTRY TOTAL 1 REMUNERATION PURCHASESRENTING

OF PREMISES

Food & Beverage Services 5,365,489 1,513,681 1,899,702 860,952

Restaurants 2,079,621 656,062 746,782 303,954

Fast Food Restaurants 693,170 171,475 205,518 143,017

Food Caterers 534,225 164,906 177,802 26,025

Others 2,058,473 521,238 769,600 387,955

INDUSTRY

ROYALTIES/FRANCHISE &

MANAGEMENTFEES

ADVERTISEMENTMAINTENANCE

&MINOR REPAIRS

PROFESSIONAL& BUSINESS

SERVICES

Food & Beverage Services 184,343 69,731 99,005 35,979

Restaurants 33,196 26,848 34,078 15,638

Fast Food Restaurants 47,475 28,171 12,070 2,295

Food Caterers 54,536 1,034 21,096 5,038

Others 49,137 13,679 31,760 13,008


TABLE 13 DETAILS OF OPERATING EXPENDITURE BY TYPE OF FOOD & BEVERAGE SERVICES , 2009

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Food & Beverage Services 86,775 58,827 26,

Restaurants 35,078 27,714 6

Fast Food Restaurants 12,966 2,585 10

Food Caterers 5,159 4,562

Others 33,573 23,966 8

1 Include working directors.

TABLE 14 EMPLOYMENT BY TYPE OF FOOD & BEVERAGE SERVICES AND OCCUPATIONAL STATUS, 2009

INDUSTRY

AS AT MID - 2009

ALLCATEGORIES

FULL-TIMEEMPLOYEES 1

PART-TIMEEMPLOYEES

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PART IV

APPENDICES

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APPENDIX I

LIST OF ACTIVITIES IN FOOD & BEVERAGE SERVICES, 2009

SSIC 2010 INDUSTRY

FOOD & BEVERAGE SERVICES

56111 Restaurants

56112 Fast food restaurants

56201 Food caterers

Others

5612156122 Cafes, coffee houses and snack barsFood courts, coffee shops and eating houses (with mainly food & beverageincome)

561305619056202

Pubs (including bars)Other restaurants, cafes and barsCanteens

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Business Statistics Division100 High Street #05-01The TreasurySingapore 179434

Singapore DepartmentOf Statistics

http://www.singstat.gov.sg

Annual Survey of Services, 2009Accommodation and Food & Beverage Services

The purpose of this survey is to obtain detailed financial information of your company for the compilation of business andeconomic statistics to monitor the performance of this industry. The data are also used as inputs for the compilation of nationalaccounts, input-output tables and balance of payments. These statistics are used extensively by the government and businesscommunity in their policy-making and business planning. The survey findings will be released in our publications and website(http://www.singstat.gov.sg).

This survey is conducted under section 5 of the Statistics Act (Chapter 317). Your completed return will be kept in confidence inaccordance with the Statistics Act. A copy of the Statistics Act is available in our website athttp://www.singstat.gov.sg/legislation/statact.html.

We would be grateful if you could return the completed questionnaire by to our department in the pre-addressedenvelope or fax. Alternatively, you may respond through internet submission (E-survey) athttp://www.biz-esurvey.singstat.gov.sg/IBSS . You can login using the Survey Ref No (as indicated above) and the one-time surveyPIN, which you will receive in a separate letter as an added security measure. For more details on submission via E-survey, pleaserefer to the attached leaflet.

For more information or assistance, please contact the officers-in-charge at Business Statistics Division (operating hoursare: Mon-Fri, 8.30am - 5.00pm) :

Wong Wee KimChief StatisticianSingapore

Officer 1 :

Email :

Tel :

Fax :

Officer 2 :

Tel :

Fax :

FORM HC 2009CONFIDENTIAL

- 1 -

UENName of Establishment

Survey Ref No.

Attn For DOS ' Official use

Legal Organisation

Registration/CommencementDate

EF

SvyGp

Please delete and insert correct particulars for updating .

SSIC

Date

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2 Other General Information(Please the appropriate box(es) below).

Does your company have any foreign assets (e.g. overseas direct / portfolio investment) or liabilities as at 30.06.2009?

Does your company engage in any trade in services with companies located overseas,including offshore merchandise (goods that do not enter Singapore) during 2009?

Does your company provide management and headquarters-related services and / or businessexpertise to operations in the Asia Pacific region and / or rest of the world?

Does your establishment own and run any food & beverage outlet(s) at the premises(Applicable to those providing accommodation services only)?

Data in this return should be provided to the nearest Singapore dollar (S$) excluding cents . Singapore Dollar

However, if you are unable to report in Singapore currency, please the appropriate box to indicate the currency used. Please note thatthe GST section should still be reported in Singapore dollar (S$).

If your firm was not in operation during 2009:Please state the effective date your firm was not in operation and complete Section M "Declaration" sectionon page 11, then kindly mail / fax back the form to us.

If your firm was in operation in 2009:The reference period for this survey is the calendar year 2009 . However, if your accounting year is different from the calendar year,please report according to your accounting or financial year covering the major part of 2009. If your company's accounts are not ready bythe due date of submission, you may complete the survey form using preliminary figures.

Please or indicate the period for the data reported in the form. (Tick one:)

REPORTING PERIOD & CURRENCY

1 Jan 2009 - 31 Dec 20091 Apr 2009 - 31 Mar 2010

Others (please specify period below)

to

United States Dollar Japanese Yen Euro

United Kingdom Pound Malaysia Ringgit

(a) In this survey, the reporting unit is an establishment in Singapore , defined as a business unit in one location under a singleownership. Thus, head office and branches of the same enterprise are required to submit separate individual returns. Similarly, for amulti-activity enterprise, units engaged in separate activities in the same location constitute distinct establishments and separatereturns should be submitted (if distinction can be made for each activity and separate data available). Only report for the establishmentnamed on the front page. Please do not provide consolidated data including subsidiary or associated businesses.

(b) As this form will be read using electronic equipment, please take note of the following:- Use black pen when completing this form.- Keep each number or within the boxes provided.

- Leave answer boxes blank when you have no response or data to enter. Do not use 'nil', 'na', '-' or strike-through the boxes /pages .

(c) More specific instructions can be found at the last page of the questionnaire for your reference.

1 Principal Activity (Please describe the activity from which this business derives its main income)Please complete the following information in BLOCK LETTERS .

If there has been a change in your establishments principal activity during the period 2009, please indicate

the effective date of the activity change.

- 2 -

(MMYYYY)

REPORTING INSTRUCTIONS

GENERAL INFORMATION

(MMYYYY)

Yes No

Yes No

(MMYYYY) (MMYYYY)

Yes No

Yes No

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Please include contract workers under your company's payroll.Remuneration expenses reported in this section should not net off Jobs Credit grants received by your company.

Jobs Credit grants should be reported under the "Grants from government (exclude statutory boards)" item in Section D GrossIncome/Receipts .

Wages & Salaries Employer's Contribution to CPF/ Staff Benefits e.g. Welfare,(include Bonuses & Allowances) Pension Fund Medical & Housing Benefits

$ $ $Working outsideSingapore

Working in Singapore(a) Paid Employees

- Full Time

- Part Time

(b) Working Directors

(c) Working Proprietor /Partners (exclude allwithdrawals other thanremuneration)

(d) Unpaid Family Workers

(e) Fees paid to Non-Working Directors

(i) (ii) (iii)

Subtotal (a+b+c+d+e)

Expenses on share-based (iv)

payment to employees(including shares & stockoptions)

Total remuneration(i+ii+iii+iv)

Singapore Citizens / Permanent Resident Foreigners$ $

By nationality :

A PROFILE OF EMPLOYMENT AS AT 30.06.2009

Please include contract workers under your company's payroll. (Number)

Working outside Singapore for more than one year and on Singapore company's payroll

Working in Singapore (Include employees posted overseas for less than one year)of which : Total (a+b+c+d = i+ii)

(I) By occupational status(a) (b) (c) (d)

Paid Employees Working Working Unpaid FamilyFull Time Part Time Directors Proprietor / Partners Workers*

* Only applicable to sole proprietorship / partnership.

(II) By nationality(i) (ii)

Singapore Citizens / Permanent Residents Foreigners

- 3 -

B REMUNERATION, 2009

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C STRUCTURE OF SELECTED NON-CURRENT ASSETS IN SINGAPORE, 2009 (Exclusive of GST)

- 4 -

Please provide figures based on the financial period you are reporting in this return.

Land, Building & Structure of which: Land(include Major Renovation)

$ $

1 Beginning net book value

2 Surplus / Diminution resulting from revaluation of fixed assets during year

3 Additions* incl major repairs during financial period

4 Net book value of assets sold during year

5 Depreciation for financial period

6 Net book value of assets written off during year

7 Ending net book value

8 Accumulated depreciation as at end of financial

period

Furniture and Fittings Transport Equipment(include vehicles, ships & aircrafts)

$ $








8 Accumulated depreciation as at end of financialperiod

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Structure of selected non-current assets in Singapore (continued)

Computers & Peripheral Equipment Computer Software**$ $









Telecommunications Equipment Other Machinery & Equipment$ $









* Please do not deduct disposal and amount written off ** Include expenses on pre-packaged software, customised software and software developed in-house for own use which are capitalised. If separate figures for computer sof tware and hardware are not available, please provide the total under " Computers & Peripheral Equipment ".

Total additions to computer software as reported abovePer Cent (%)

of which : (a) Pre-packaged & customised software

(b) Software developed in-house

TOTAL 1 0 0

- 5 -

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D GROSS INCOME / RECEIPTS, 2009 (Exclusive of GST)

Code $

1 Sales of food & beverages (include service charges) 630

2 Hotel & lodging services (include service charges but exclude F1 cess) 640

3 Dividends received from :Gross ($) Net 211B

4 Rental from : (a) land 295

(b) godowns & warehouses 761

(c) offices, shops & other premises 833

(d) machinery & equipment 834

5 Commission & agency fees 029

6 Royalties & patent / franchise (a) computer software & multimedia 231Afees received from:

(b) others 231B

7 Retail Sales 612

8 Parking fees received 762

9 Postage & telecommunications charges 781(include subscription for internet services)

10 Administration & management fees 868

11 Laundry services 952

12 Interest received 212

13 Realised gains from foreign exchange transactions 221(exclude foreign exchange derivatives & translation gains)

14 Gains from sale of fixed assets 225

15 Compensation from insurance 282

16 Provisions / Adjustments (include reversal of impairment loss, doubtful debts 291written back & revaluation gains)

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Gross income / receipts (continued) Code $

17 Other receipts (please specify) : For DOS' Official Use

(a)

(b)

(c)

(d)

TOTAL RECEIPTS 100

Per Cent (%)

1 Domestic Clients : (a) Individuals & households (i.e. residents & permanent residents)

(b) Government & public institutions (i.e. hospitals, schools, universities, etc)

(c) Companies & businesses (registered in Singapore)

2 Foreign Clients (i.e. tourists, foreigners, companies & businesses registered outside Singapore)

TOTAL 1 0 0

Code $

1 Purchases of food & beverages for catering 321

2 Purchases of goods other than for resale 329

(include tableware & cleaning supplies)

3 Purchases of goods intended for resale :(a) from companies in Singapore 619A

(b) directly from other countries 619C

4 Work given out / subcontract charges to : (a) individuals 021A

(b) companies & businesses 021B

5 Commission & agency fees 029

6 Depreciation (total depreciation reported in Section C) 051

7 Repairs & maintenance of premises 052

8 Servicing & repairing of machinery & equipment 053C

- 7 -

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E PERCENTAGE OF TOTAL OPERATING RECEIPTS BY TYPE OF CLIENT, 2009

F EXPENSES, 2009 (Exclusive of deductible GST)

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Expenses (continued) Code $

9 Indirect taxes : (a) property tax 066E

(b) foreign workers levy 066F

(c) others (include licence fees, entertainment duties 066G& stamp duties)

10 Royalties & patent / franchise (a) computer software & multimedia 231A

fees expenses for : (b) others 231B

11 Rental expenses for : (a) land 295

(b) godowns & warehouses 761

(c) offices, shops & other premises 833

(d) machinery & equipment 834

12 Printing, stationery, newspapers & office supplies 331

13 LPG & other cooking fuel 352

14 Utilities charges : (a) water 401

(b) electricity 402

(c) others (e.g. gas) 403

15 Freight charges for inland transport 720

16 Postage & telecommunications charges (include subscription for internet services) 781

17 Transport & travelling expenses 799

18 Bank & financial charges 810(exclude interest expenses, include credit card commission)

19 Accounting, auditing & secretarial services (include taxation advisory services) 841

20 Business & management consultancy & market research fees 842

21 Legal & conveyancing services 849A

22 Other professional services(exclude IT-related services, which should be reported in item (23)) 849B

23 Data processing, computer consultancy & other information technology services :(a) in Singapore 851A

(b) outside Singapore 851B

- 8 -

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24 Research & development (comprise in-house R&D & R&D funded by 855your establishment but contracted / carried out by others using their facilities)

25 Advertising, publicity & promotional expenses 861

26 Administration & management fees 868

27 Entertainment expenses (include hire of bands,singers & other artistes) 949

28 Laundry services 952

29 Insurance premiums for : (a) employees working in Singapore 018

(b) others (include property & vehicles) 829

30 Purchase of pre-packaged & customised computer software for own use :(Licence payments for the use of software should be reported under Royaltieson computer software & multimedia. Computer software expenses whichare capitalised should be reported under Section C. )

(a) in Singapore 294A


31 Expenses on in-house development of software that is meant for use for more than a year :

(Computer software expenses which are capitalised should be reported under Section C. )

(a) in Singapore 296A


32 Upkeep of vehicles : (a) road tax 066A

(b) petrol 351A

(c) servicing and others 053A

33 Interest expenses 212

34 Realised loss from foreign exchange transactions(exclude foreign exchange derivatives & translation loss) 221

35 Loss from sale of fixed assets 225

36 Skills development levy 241

37 Bad debts written off 293

38 Staff recruitment and training expenses 019

- 9 -

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Total floor area occupied for your own business use (include owned and rented area, but Sq M (1 sq ft = 0.0929 sq m)exclude those rented out, open spaces, open car parks, staff accommodation andunoccupied premises.)

Please report values in Singapore Dollars (S$) even if you are reporting figures in foreign currency in other sections of this form.Total input tax - refers to total GST expenses on net purchases Total output tax - refers to total GST charged on net sales

S$ S$Total input tax (I) Total output tax (II)of which : of which :

(a) GST on imports (a) GST on insurance claims

(b) Bad debts relief (b) GST on bad debtsrecovered

(c) GST refunded to tourists (c) GST on sale of businessassets

(d) GST expenses on (d) GST on deemed suppliespurchases of fixed assets

Net GST refunded by / paid to IRAS (II-I)


39 Other expenses (please specify) : For DOS' Official use

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

TOTAL EXPENSES (exclude Remuneration reported in Section B) 200

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G BOOK VALUE OF INVENTORIES, 2009 (Exclusive of GST)

Please provide figures based on the financial period you are reporting in this return.In Singapore ($) Outside Singapore ($)

Inventories as at beginning of financial period

Inventories as at end of financial period

Net profit / (loss) before taxation, dividends expenses and withdrawals by sole proprietors $ / partners.Extraordinary items and amount due to prior year adjustments should be excluded.

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H NET PROFIT / (LOSS), 2009

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I FLOOR AREA OF PREMISES AS AT 30.06.2009

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J GST FOR THE YEAR 2009 (Applicable to establishments registered for GST only)

- 10 -

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K NEW BRANCHES OPENED AND BRANCHES WHICH CLOSED DOWN

Addresses of branches which opened / closed after December 2008 Commencement Date Cessation Date

(MMYYYY) (MMYYYY)

- 11 -

L EVENTS THAT MAY HAVE AFFECTED YOUR BUSINESS UNIT

Compared to last accounting year, were there any events that may have significantly affected the reported values for this business unit?Please specify :

M DECLARATION

I hereby declare that the information given in this return is complete and correct to the best of my knowledge and belief.Please complete the following information in BLOCK LETTERS .

Name (Ms/Mr/Mdm*) Signature

Designation Date

Contact Person

Name (Ms/Mr/Mdm*) Main TelDesignation DID

E-mail Fax

Company Website Mobile

* Delete accordingly

I agree / disagree to the following organisations having access to the information given in this return.

(Please the appropriate box(es))

I understand that they would also treat the information as confidential. Agree Disagree

Standards, Productivity and Innovation Board (SPRING) 1 2

Economic Development Board (EDB) 1 2

International Enterprise Singapore (IE SINGAPORE) 1 2

Please make a photocopy of the completed form for your own reference .

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Annual Survey of Services, 2009Accommodation and Food & Beverage Services

EXPLANATORY NOTES

SECTION A: PROFILE OF EMPLOYMENT AS AT 30.06.2009

a Persons working outside Singapore refers to employees who are working outside Singapore for more than one year and on theSingapore company's payroll.

b Persons working in Singapore refers to paid employees, working directors / proprietor / partners and unpaid family workers workingin Singapore, including persons on medical and casual leave. It should include persons posted overseas for less than one year.

c Paid employees refers to workers on the payroll of your establishment including part-time workers (working less than 30 hours in anormal week), and workers on commission basis paid directly by your establishment.

d Working directors refers to directors actively engaged in the work of your establishment and paid by your establishment.e Working proprietor / partners refers to proprietor / partners actively engaged in the work of your establishment, whether receiving

remuneration or not.f Unpaid family workers refers to relatives of proprietor / partners who do not receive fixed wages and salaries, but may receive certain

allowances.

SECTION B: REMUNERATION, 2009

a Wages and salaries refers to gross emoluments paid to employees, including commissions, bonuses and overtime pay beforededuction of employees' contribution to Central Provident Fund (CPF) or any other deduction.

b Employer's contribution to CPF / pension fund refers to contribution by employers to employees' CPF / pension fund. It excludespensions and gratuities paid to retired employees which should be reported under Section F .

c Staff benefits refers to medical benefits, cost of food, housing, travelling expenses to and from work and other benefits in kindprovided to employed persons and valued at cost to your establishment. However, entertainment allowances, cost of uniforms, staff insurance premiums, retrenchment benefits, transport and hotel accommodation provided in connection with business travel should bereported under Section F.

d Remuneration due to working directors / proprietor / partners refers to regular wages & salaries, contribution to CPF / pensionfund and staff benefits paid to them. Any amount withdrawn by sole proprietors / partners other than remuneration should be excluded .For working directors, director's fees paid to them should also be included and reported under "Wages & Salaries".

e Remuneration due to unpaid family workers should be reported under Staff Benefits .f Fees paid to non-working directors refers to fees paid to directors for attending board meetings only.g Expenses on share-based payment to employees (include shares & stock options) refer to total expenses incurred from share-

based payment transactions for employee performance shares or stock options, offered by your company to working directors andemployees as part of their remuneration package.

SECTION C: STRUCTURE OF SELECTED NON-CURRENT ASSETS IN SINGAPORE, 2009 (Exclusive of GST)

For establishments submitting separate returns for head office and branches, the information on fixed assets can be consolidated in thehead office's return if separate figures are not available.

a Net book value refers to cost of fixed assets net of accumulated depreciation.b Additions (including major repairs) refers to the total cost of acquiring the assets, inclusive of import duty, registration fees, delivery

and installation charges.c. Land refers to the ground, including the soil covering and any associated surface waters, over which ownership rights are enforced. It

can be empty or with buildings or other structures situated on it or running through it. However, the value of land should exclude anybuildings or other structures situated on it or running through it.

d Building and structure consists of residential buildings and other buildings and structures, including fixtures, facilities and equipmentsuch as storage tanks, water and sewerage systems, lifts and escalators, central cooling and ventilation equipment that are integral tothe building and structure. Examples of other buildings and structures include commercial, institutional and industrial buildings, civilengineering works, industrial and power plants and public monuments. It also includes the costs of site clearance and preparation aswell as major reconstruction and capitalised repairs and improvements.

e Transport equipment consists of equipment for moving people and objects. Examples include motor vehicles; trailers and semi-trailers; railway locomotives and rolling stock; ships, boats and other floating structures (including floating or submersible drilling or production platforms); and aircraft. It also includes major reconstruction and capitalised repairs and improvements.

f Other machinery and equipment consists of machinery and equipment not classified in other asset categories. Examples includegenerators, engines and turbines; cranes and other lifting and handling equipment; electrical machinery and equipment; medicalequipment and instruments; precision, optical and photographic instruments; accounting machinery (eg ATMs, cash registers andticket-issuing machines); sports equipment; musical instruments; and other special purpose machinery. Tools that are relativelyinexpensive and purchased at a relatively steady rate, such as hand tools, may be excluded. Machinery and equipment integral tobuildings and structures should also be excluded.

g Furniture and fixtures refers to furniture and lighting fixtures of a kind used in offices. It excludes medical, surgical, dental andveterinary furniture which are treated as medical equipment and should be classified under `Other Machinery & Equipment'.

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h Computer software consists of computer programs, program descriptions and supporting materials for both systems and applicationssoftware. The value of software includes:- Capitalised expenses on pre-packaged software (software that is purchased or licensed `off-the- shelf' from commercial software

vendors)- Capitalised expenses on customised software (software that is tailored to the organisation's specific needs whose development is

out-sourced to third-party software developers)- Capitalised in-house software development for own use includes the cost of labour (mainly software professionals); materials and

supplies; maintenance and repair of plant and equipment used in the software development; and other development costs.Development expenditure on software meant for sale (with/ without hardware) should be excluded.

i Computer and peripheral equipment includes computers, servers (hardware), laptops, printers, copiers and fax machines. j Telecommunications equipment includes mobile phones, personal digital assistants (PDAs), satellite dishes, audio-visual equipments

(eg radios, television sets); and other television/radio transmitters and receivers.

SECTION D: GROSS INCOME / RECEIPTS, 2009 (Exclusive of GST)

State the amount received and receivable from the various business activities during 2009. The amount collected in respect of the previousyear's receivables should be excluded.

SECTION F: EXPENSES, 2009 (Exclusive of deductible GST)

a State the amount paid and payable for the purchases of goods and services used in rendering services and for sale, and other expenses incurred during 2009.

b All purchases should be valued at delivered cost to your establishment irrespective of whether full payments have been made. Theyshould include import and excise duties and should be net of rebates and discounts.

c Purchases of fixed assets (e.g. machinery and equipment) and computer software which are capitalised should be reported under Section C.

d Remuneration reported under Section B should be excluded .e Purchase of computer software for own use (include development cost of customised software) refers to the purchase of both

pre-packaged software (software that can be purchased or licensed `off-the-shelf' from commercial software vendors) and custom-designed software (software that are tailored to your organisation's specific needs whose development is out-sourced to third-partysoftware developers).

f Expenses on in-house development of software refers to expenses incurred in connection with the development of software carriedout by your establishment's employees for in-house application for more than a year. It includes cost of materials and supplies,maintenance and repair of plant and equipment used for the software development, as well as all other development costs. It excludesexpenses on routine maintenance and application support, which should be reported under "servicing and repairing of machinery &equipment" . In-house expenses on software that is to be included into computers or equipment with the intention for sale should alsobe excluded .

SECTION G: BOOK VALUE OF INVENTORIES, 2009 (Exclusive of GST)

a Report all inventories owned by your establishment e.g. merchandise, food and beverages, raw materials, parts and accessories for rendering services as well as work-in-progress undertaken by your establishment.

b In Singapore refers to inventories held in Singapore.c Outside Singapore refers to inventories held outside Singapore.

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PROJECT TEAM

Deputy Director Ms Wu Wei Lin

Senior Assistant Director Ms Cui Hui Min

Statistician Ms Tay Boon Shang

Manager Ms Ho Yoon Fong

Ms Tay-Loo Chia Min

Corporate Support Officers Ms Esther See Bwe KeawMs Ong Lay Hwa

Ms Janet Wong Wai Leng

Enquiries

Please direct enquiries on this publication to:

Business Statistics DivisionSingapore Department of StatisticsTel: 6835-8913

essfnb2009

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