What does includes also mean?

Includes also is one of the three annotations named in the Eurostat manual for the explanatory notes, alongside includes and excludes. The manual states that the notes consist of descriptions and annotations defining includes, includes also, and excludes, and that the general note and annotations in the manual include the same three terms. The activities in that list are covered by the class, in addition to the activities in the main includes list. A note read without its includes also list is incomplete, because the additional activities it states would be missed.

What does the includes also list state for class 01.13?

The example shows why the includes also list must be read as part of the definition, and not as an optional extra. A reader who reads only the main includes list for 01.13 will find vegetables, melons, roots, tubers, mushrooms and truffles, and vegetable seeds, but will miss sweetcorn. A reader who reads the excludes list for 01.11 will know that sweetcorn is excluded there, and will follow the cross reference to 01.13, where the includes also list confirms the inclusion. The two notes together, with the cross reference and the additional list, complete the boundary. Either note alone leaves the boundary incomplete.

Note for class 01.13	List and content stated by Eurostat
Includes	Leafy and stem vegetables, fruit bearing vegetables, root and bulb vegetables, mushrooms and truffles, vegetable seeds, sugar beet, chillies, roots and tubers
Includes also	Growing of sweetcorn
Excludes	Growing of spices and aromatic, drug and pharmaceutical crops, see 01.28; growing of mushroom spawn, see 01.30

What does the includes also list state for class 01.15?

The note for class 01.15, for growing of tobacco, states in its includes list the growing of unmanufactured tobacco, and in its includes also list the preliminary processing of tobacco when associated with the growing of tobacco. The note then states in its excludes list the preparation of tobacco leaves, such as sun drying, by a third party, see class 01.63, and the manufacture of tobacco products, see class 12.00. The includes also list therefore records a boundary based on association: preliminary processing is included when it is associated with the growing, and the same processing by a third party is excluded and classified elsewhere. The distinction is not in the heading, which names only growing of tobacco. It is in the additional list and in the exclusion, read together.

The example shows a second pattern for includes also lists: an activity that is not the named activity in the heading, but is included when it is done in association with the named activity, and excluded when it is done separately. A reader who reads only the heading and the main includes list will miss the association condition, and may include third party processing in the class, or may exclude associated processing from it. Both errors are avoided by reading the includes also list and the excludes list together, and by noting the condition stated in each: associated with growing, in the additional list, and by a third party, in the exclusion.

How is an includes also list distinguished from the main includes list?

An includes also list is distinguished by its heading and its position, not by a difference in legal effect. The activities in both lists are included in the class, and the distinction is a matter of presentation in the note: the main list states the activities that define the class by its heading, and the additional list states activities that are also included, often because a boundary decision places them there, or because an associated activity is included with the main activity. The manual does not, in the passages cited, give a general rule that separates the two lists by a different kind of inclusion, and this guide does not add such a rule. The distinction that can be stated from the published notes is the distinction in the notes themselves: a separate list, headed with the words also includes, following the main list, stating additional activities.

A reader must therefore not treat an includes also activity as less included, or as included only in part, because it appears in the second list. The activity is included in the class, as stated in the list, subject to the conditions stated in the list, such as association with the main activity, and subject to the excludes list. A reader must also not treat an includes also activity as included in a neighbouring class, because it appears in the second list rather than the first. The list belongs to the note for the class, and the activity is included in that class, as stated.

What does an includes also list not do?

An includes also list does not assign a code, and it does not confirm an entry. It states additional activities covered by a category, as part of the definition of that category. Whether an activity is the principal activity of a unit, and which class is assigned to the unit, are questions for the classification rules and for the institute or register that holds the record. A reader who finds an activity in an includes also list has found a category that covers the activity, with the conditions stated in the list. That reader must still read the excludes list for the boundary, read the parent notes where the boundary is unclear, and confirm an entry with the institute or register, before presenting a code as the code for a specific business or activity.

Read the main includes list, read the includes also list for the additional activities, and confirm any entry with the national statistical institute or the business register that holds the record.