Stocks of finished goods manufactured by the unit (industry) includes all goods made by the establishment that are ready for shipment at the reference date. Finished goods held by another establishment that were processed by that establishment from raw materials controlled by the respondent establishment should be included. Finished goods held elsewhere - at ancillary units, in bonded or public warehouses, on consignment, in transit, and so on, should also be included. Finished goods held by the respondent establishment that were made from materials owned by others should be excluded.