Alcohol by volume
Indication of alcoholic strength expressed as percentage
included in a beverage.
Backward linkage
See indirect employment.
Bottom-up approach
Analysis of the direct, indirect and induced effects,
taking a selection of brewing companies as a starting
point.
Brewery
A plant or an establishment for the manufacture of beer.
Brewing company
A company which owns one or more breweries.
Brewing sector
All the brewing companies located within a certain
geographical area. These companies may also be
involved in activities other than brewing beer, such as
the production of soft drinks and bottled mineral water.
Corporate tax
Corporate tax or company tax is the tax imposed on the
income or capital of companies.
CPI
The index is a measure of the average price which
consumers spend on a market-based "basket" of
goods and services. Infation based upon the consumer
price index (CPI) is the main infation indicator in most
countries.
Direct employment
Employment, value-added and tax revenues for
governments generated directly by the brewing sector.
EU 27
Average for the 27 European Union Member States
or the 27 countries of the European Union : Austria,
Belgium, Bulgaria, Cyprus, Czech Republic, Denmark,
Estonia, Finland, France, Germany, Greece, Hungary,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
the Netherlands, Poland, Portugal, Romania, Slovakia,
Slovenia, Spain, Sweden and the United Kingdom.
Excise
Taxation on the production volume, rather than the
production value, of a certain good. In the case of beer
it is often related to the amount of alcohol released for
consumption.
Exports
The annual volume of beer sold and shipped to foreign
countries. Both intra-European (within Europe) as well
extra-European (to countries outside Europe) fows are
included in this fgure.
First round employment
The amount of jobs that are directly generated in
supply sectors by purchases of the brewing sector.
The employment that is generated by purchases of
these supply sectors is not included.
Forward linkage
See induced employment.
FTEs
Full time equivalents.
GDP
Gross domestic product.
GDP PPS
Gross domestic product in purchasing power standards.
Government revenues
Amount of money received by the government from
outside the government entity. In this study these
revenues include corporate tax, excise revenues on
beer, VAT on beer sold in the hospitality and retail sector
and all labor-income-related revenues from jobs in the
brewing sector and jobs in other sectors generated
by beer production and sales. These income-related
revenues include personal income tax, social security
contributions paid by employees and social security
contributions and payroll taxes paid by employers.
VI
Glossary
279
Annex VI - Glossary