Occupational Wages Survey (OWS)





The Occupational Wages Survey (OWS) aims to generate statistics for wage and salary administration and for wage determination in collective bargaining negotiations.



Statistics on wage rates are useful economic indicators and are inputs to wage, income, productivity and price policies, wage fixing and collective bargaining.  Specifically, occupational wage rates can be used to measure wage differentials, wage inequality in typical low wage and high wage occupations and for international comparability.  Industry data on basic pay and allowance can be used to measure wage differentials across industries, for investment decisions and as reference in periodic adjustments of minimum wages.



Main topics covered by the survey are occupational wage rates, median basic pay and median allowances of time-rate workers on full-time basis.



Pay period that includes August 31.



Every 2 years.



Geographical:  The whole country.

Industrial:  Agricultural and non-agricultural industries EXCEPT central banking, public administration and defense and compulsory social security; retail sale via stalls and markets, jeepney and AUV operation; tricycle, calesas, pedicabs operations; public education services; public medical, dental and other health services; cockpits operation activities, musical band or band in operation during fiestas; activities of membership organizations; activities of households as employers of domestic personnel; undifferentiated goods-and-services-producing activities of households for own use; and activities of extra-territorial organizations and bodies.  For purposes of monitoring occupational wage rates, 60 industries were pre-determined out of the 70 covered by the survey.

The selection of the 60 industries were based on Philippine Development Plan 2017-2022 Priority Sectors; 2017 Investment Priority Plan of the Board of Investments (BOI); Manufacturing Resurgence Program by the Department of Trade and Industry (DTI); Trabaho, Negosyo, at Kabuhayan Key Employment Generating Sectors (KEGS) by DTI and Department of Labor and Employment (DOLE); and areas of cooperation under the Brunei, Indonesia, Malaysia, Philippines – East ASEAN Growth Area (BIMP-EAGA) Vision 2025.

Establishments: Agricultural and non-agricultural establishments employing 20 persons or more.

Persons:  Time-rate workers on full-time basis.

Occupations:  At most 12 occupations are covered in each of the 60 selected industries to represent the 9 major occupational groups in the PSOC.  The occupations can be classified as managers; professional; technicians and associate professionals; clerical support workers; service and sales workers; skilled agricultural, forestry, and fishery workers, crafts and related trades workers; plant and machine operators, and assemblers; and elementary occupations.  More occupations were drawn for a particular major occupation group depending on the relative importance of the occupations in the pre-determined industry.  For instance, in mining and quarrying, selected manufacturing industries, and construction, more occupations were taken from plant and machine operators, and assemblers.  In trade, telecommunications and most business services, more clerical occupations were selected.  In health and social work and in private education services, mostly professional workers were drawn.  In accommodation and food service activities, more service occupations were chosen.

The selection of the specific occupations across the 60 industries were based on the relative importance of the occupations in the industry and the Philippine Standard Occupational Classification (PSOC) 2012; consultations with employers' and workers' groups, government agencies and the academe; Initial List of Indicative Offers to the Coordinating Committee on Services--General Agreement on Trade in Services (GATS ASEAN Bloc); Catalogue of the Occupational Skills Standards for National Certification Program of the Technical Education and Skills Development Authority; Occupations covered by the ILO October Inquiry on Occupational Wages and Hours of Work; 2001-2015Key Indicators of the Labor Market of the International Labour Office; Occupational Employment Survey (OES) of the US Bureau of Labor Statistics; 2006 BLES Integrated Survey (BITS)-employment module on vital occupations; and 2013 National Human Resource Conference Summit/Jobs Fit Labor Market Information Report 2013-2020.

Wage rates of two (2) benchmark occupations, accounting and bookkeeping clerks; and unskilled laborers except janitors, messengers and freight handlers are monitored in all industries covered by the survey.



Establishment: an economic unit engaged in one or predominantly one kind of economic activity under a single ownership or control at a single fixed location, e.g. mine, factory, store, bank, etc.

Time-rate Workers on Full-time Basis: refer to those paid on the basis of an hour, day or month and who work at jobs with hours of work equal to or more than those considered normal or regular to the establishment.

Wage Rates: defined as including basic pay and regular/guaranteed cash allowances. Basic Pay refers to pay for normal/regular working time before deductions for employees' social security contributions and withholding taxes. It excludes overtime, night shift differential and other premium pay; commissions, tips and share of employees in service charges; and payments in kind.  Allowances refer to regular/guaranteed cash payments. These include cost of living allowance (COLA) but exclude reimbursements for travel, entertainment, meals and other expenses, etc. incurred in conducting the business of the employer; cost of uniform/working clothes; bonuses and gratuities; and family allowances.

Median: refers to the value that divides the wage distribution into two equal parts. It is the value where half of the distribution receive more while the other half receive less.

Benchmark occupations: refer to occupations monitored in all industries covered by the survey. It serves as a standard or point of reference against which other occupations may be compared or assessed. The OWS specifically collects data on these two benchmark occupations: (1) Accounting and Bookkeeping Clerks and (2) Unskilled Workers except Janitors, Messengers and Freight Handlers



In pesos for wage rates, median basic pay and median allowances; percentages for the distribution of time rate workers on full-time basis by basic pay and allowance intervals.



Geographical: The geographic classification is based on the Philippine Standard Geographic Classification (PSGC) as of 31 December 2017.

Industrial: The industry classification is based on the 2009 Philippine Standard Industrial Classification (PSIC). It was patterned after the International Standard Industrial Classification (ISIC), Rev. 3 of the United Nations, up to the 4-digit level, but with modifications to suit national situations and circumstances.

Occupational:  The occupational classification is based on the Philippine Standard Occupational Classification (PSOC) 2012.  It was patterned after the 2008 International Standard Classification of Occupations (ISCO) of the International Labour Office with modifications to suit the national situations and requirements.

Employment size:  The classification of establishments according to employment size is based on their average total employment, i.e.,20-99; 100-199; 200 and over.



Statistical unit:

The statistical unit is the establishment.  Each unit is classified to an industry that reflects its main economic activity---the activity that contributes the biggest or major portion of the gross income or revenues of the establishment.

Survey universe/Sampling frame:

The frame for the 2018 OWS was extracted from the 2017 updated List of Establishments (LE) as of 28 March 2018. This frame was used to draw the sample establishments for the survey.

The updated 2017 LE is a result of the 2016 Updating of the List of Establishments (ULE) and 2017 ULE undertakings which were conducted to provide an updated sampling frame for the 2018 OWS and other establishment/enterprise based surveys.

The 2016 ULE covered about 12,000 main office establishments, that is, establishments with economic organization (EO) classified as EO=3 (Establishment and Main Office both located in the same address and with branches elsewhere) or EO=4 (Main Office only) and entails updating of around 100,000 establishments. Moreover, around 9,000 barangays without listed establishments since 2012 were also covered to list existing establishments within the scope and coverage of the ULE.

Meanwhile, the 2017 ULE operation was conducted in selected barangays in Quezon City and in Iloilo City. These two industry hubs were selected because of the emergence of growth area barangays in terms of the number of establishments during the past years.

Other sources of updates are the survey feedbacks from the 2017 Quarterly Survey of Philippine Business and Industry (QSPBI), 2016 Annual Survey of Philippine Business and Industry (ASPBI), 2016 Occupational Wages Survey (OWS) and 2015/2016 Integrated Survey on Labor and Employment (ISLE).

Sampling design:

The OWS uses stratified systematic sampling design with 2-digit, 3-digit, 4-digit and 5-digit PSIC serving as industry strata and total employment as the second stratification variable.
Stratified systematic sampling is a process of dividing the population into homogeneous groups, called strata, and then selecting independent samples in each stratum systematically. Systematic sampling controls the distribution of the sample by spreading the selections throughout the sampling frame (or stratum) at equal intervals and thus provides implicit stratification. This method ensures that all important subgroups of the population are represented in the sample and increases the precision of “overall” survey estimates.

The design includes determination of sampling units; sampling domains; determination of sample size; sample allocation and sample selection.

The same industry domains were also covered by the Integrated Survey on Labor and Employment (ISLE). These two surveys, ISLE and OWS have common sample establishments because of budget constraints and to facilitate delivery and collection of questionnaires.

Geographical location was not considered in the stratification to allow for detailed industry groupings.

Sample Size Determination:

The primary consideration in the determination of sample size for the survey was its manageability at the optimum level of estimated budget without compromising the reliability and accuracy of survey results.

In order to increase the precision of the estimates at very detailed levels, the target sample size based on the estimated budget has increased to 17,500 as compared with the previous survey round with only 12,926 sample establishments.

Consequently, certainty stratum was considered in this survey round.

A certainty stratum is defined as the stratum whose sampling ratio is 100 percent. In this stratum, all establishments are taken as certainty samples, i.e. the selection probability is 1 and the sampling weight is 1.

A non-certainty stratum is the stratum where only sample establishments are taken.

Accordingly, a total of 8,602 sample establishments were considered as certainty units.

On the other hand, the sample sizes of the remaining 58 industry groups in the non-certainty stratum (20-99 employment size) was computed by taking into account the computed highest Coefficient of Variation (CV) between the average wage rates of two benchmark occupations, i.e. Accounting and Bookkeeping Clerks and Unskilled Worker from the previous survey round of OWS and a target coefficient of variation (CV’) of 4%.

The formula used is as follows:

An additional 10% for each industry domain were applied to accommodate the expected non-response. Further adjustments were made in the sample size for some industry domains based on the available population from the frame. As a result, these industries have been considered in the certainty stratum as mentioned above.

Thus, the total number of samples for the OWS is 16,506.

Sample Selection:

For each of the sampling strata of TE of 20-99 sample establishments are selected using systematic sampling. The IBM SPSS statistical software was utilized in choosing the samples and in the computation of initial sampling weight. Weights are assigned to respondent records in a survey data in order to make the weighted records represent the population of inference as closely as possible.

Systematic sampling was chosen so that the TE values of the sample establishments are spread out, resulting from good representation of samples within the employment stratum, thus avoiding all sample establishments with low TE values or high TE values.

Substitution of Sampling Units:

There is no substitution of sampling units.

Sample Size:

For 2018 OWS, the number of establishments covered was 16,506.



Data collection:

The survey was conducted in coordination with the Regional Statistical Service Offices (RSSOs) and Provincial Statistics Offices (PSOs) of the Philippine Statistics Authority.  On a project basis, Statistical Researchers (SRs) were hired to personally deliver and retrieve the questionnaires from the establishments. In some instances, questionnaires were mailed to establishments in less accessible or conflict prone areas, in which case a self-addressed envelope was provided. Some establishments also submitted the accomplished questionnaires through fax. Delivery of questionnaires started in September of the reference year and retrieval commenced within 10 working days from delivery to establishment or on a date agreed upon by the contact person and the enumerator.

To assist the respondents in classifying their job titles that have different nomenclatures than the PSOC, an occupational sheet was inserted in the questionnaire of an establishment whose industry belongs to the 60pre-determined industries that are being monitored on occupational wage rates.  This sheet contains a list of the occupations being monitored in each of the industry and their corresponding job descriptions in accordance with the PSOC.

The occupations vary across establishments depending on their industry classification.  Establishments that fall outside the 60industries were not given occupational sheets.  However, in the event that the industry of such establishment has been misclassified in the sampling frame and it should have been provided an occupational sheet, the field staff was instructed to give the respondent the relevant occupational sheet. The two (2) occupations considered as benchmark (accounting and bookkeeping clerks; and unskilled laborers except janitors, messengers and freight handlers) and their corresponding job descriptions appear in the pertinent portion of the survey questionnaire.  Wage rates of these occupations were monitored in all industries covered by the survey.

Survey questionnaire:

The questionnaire is made up of several parts as follows:

Cover page - This contains a brief introduction of the survey and the assurance of confidentiality of data collected from the survey; the address box, contact particulars for assistance, spaces for changes in the name and the location of sample establishment, spaces for head office information in case the questionnaire is endorsed to it, and status codes of the establishment to be accomplished by PSA and its field personnel.

Page 2 - This contains the survey objective, scope of the survey, uses of the data, confidentiality clause, legal authority, coverage, periodicity and reference period, concepts and definition of terms, due date for accomplishing the form and availability of results of the 2018 OWS. Details on the coverage of data to report in this questionnaire based on the legal organization (LO) and economic organization (EO) of the establishment were also included in this part to guide respondents on the coverage of information to report.

Part A: General Information - inquires on the main economic activity and major products/goods produced or sold or type of service rendered, legal organization (LO) and economic organization (EO) of the establishment and total employment;

Part B: Employment and Wage Rates of Time-Rate Workers on Full-Time Basis - inquires data on the number of time-rated workers on full-time basis by time unit (hour, day or month) and by basic pay and allowance intervals disaggregated by sex.;

Part C: Employment and Wage Rates of Time-Rate Workers on Full-Time Basis in Selected Occupations - for each occupation covered, the establishment is asked to report the time unit of work (hourly, daily, monthly), corresponding basic pay per worker and number of full-time workers for each basic pay reported.  Similar data are also asked for workers in the occupation that are given regular allowances.  The total number of time-rate workers on full-time basis disaggregated by sex in each monitored occupation is likewise requested;

Part D: Certification - this box is provided for the respondent’s name and signature, position, and telephone/fax numbers and e-mail address; time spent in answering the questionnaire; and comments or suggestions (on the data it provided for the survey, results of previous survey round and improvements on the design/contents of the questionnaire);

Part E: Survey Personnel - this portion is allocated for the names of personnel involved in collection, editing, review and assessed (if applicable) of each questionnaire and dates when the activities were completed;

Part F: Industries with Selected Occupations - this lists the selected 60 industries whose occupational employment and wage rates are being monitored; and

Survey Results - selected statistics from the 2014 and 2016 OWS are presented for information and reference of the establishment.



Data were manually and electronically processed in the PSA Provincial Offices.  Upon collection of accomplished questionnaires, statistical researchers (SRs) performed field editing before leaving the establishments to ensure completeness, consistency and reasonableness of entries in accordance with the field operations manual.  The questionnaires were again checked for data consistency and completeness by the field supervisors. When passed in the manual editing, the questionnaires were then turned over to machine processors for encoding and further validation.

The PSA-Central Office personnel undertook the final review, validation and scrutiny of aggregated results for coherence.  Questionnaires with incomplete or inconsistent entries were verified to the establishments through the PSA Provincial Offices and/or or directly to them through e-mail/phone verification.

The OWS/ISLE Data Processing and Management System (OIDPMS) was used for data encoding and generation of validation prooflists.  After checking accuracy of encoding based on the prooflists, a conversion program using SPSS and STATA was executed to generate output tables.



  • occupational wage rates (average of current rates) and employment of time-rated workers on full-time basis in selected industries and selected occupations
  • average monthly wage rates of benchmark occupations by industry
  • median basic pay and allowances of time-rated workers on full-time basis by industry/sex
  • distribution of time-rated workers on full-time basis by basic pay and allowance intervals by industry/sex



Not all of the fielded questionnaires are accomplished.  During data collection, there are reports of permanent closures, non-location, duplicate listing and shifts in industry and employment outside the survey coverage. Establishments that fall in these categories are not eligible elements of the frame and their count is not considered in the estimation. Non-respondents are made up of refusals, strikes or temporary closures, and those establishments whose questionnaires contain inconsistent item responses and have not replied to the verification queries by the time output table generation commences.

Respondents are post-stratified as to geographic, industry and employment size classifications.  Non-respondents are retained in their classifications.

Sample values of basic pay and allowances for the monitored occupations whose basis of payment is an hour or a day are converted into a standard monthly equivalent, assuming 313 working days and 8 hours per day. Daily rate x 26.08333; Hourly rate x 208.66667.

Dividing the estimated total basic pay (or total allowances) in each occupation by the corresponding estimate of time-rate workers on full-time basis results to the average monthly basic pay or average monthly allowances as the case may be.  The monthly average basic pay and monthly average allowances are then summed up to provide the average monthly wage rates by occupation.

The median monthly basic pay is computed from the estimated distribution of workers by monthly basic pay. On the other hand, the median monthly allowance is computed only for those workers reported with allowances.

A 95% level of reliability for national survey estimates is desired. It is to be assessed through the coefficients of variation (CVs) of population ratio for average monthly wage rates.



Non-response: Non-response is taken into account in the weighing procedure.

Other bias: No adjustments are made.

Use of benchmark data: No benchmark data is used.

Use of other surveys: No other survey data are used.

Seasonal variations: Not applicable.



Coverage of the sampling frame: Partially updated.

Sampling error/Sampling variance: Starting with the 2006 survey round, coefficients of variation on occupational wage rates were published.

Non-response rate: For 2018 OWS, the non-response rate in terms of eligible units is 84.75%.

Non-sampling errors: These may occur due to inaccuracies in reporting by establishments and enumerators, mistakes in coding, editing and data entry.  However, efforts are made to reduce non-sampling errors by careful design of the questionnaire, intensive training of survey personnel, linkages with key informants (employers’ and workers’ groups, government agencies and the academe) and through adoption and documentation of efficient operating procedures.

Conformity with other sources: In relation to the reference period of the OWS or a period close to it, the survey results are compared with the earnings data from the Annual Survey of Philippine Business and Industry and the minimum wage rates.

Estimates for non-survey years: Not relevant



Scope and Coverage: From 1997 to the 2004 survey rounds, the OWS was a complete enumeration survey of non-agricultural establishments employing 50 persons or more.  Starting the 2006 OWS, employment size cut-off was lowered to 20 persons.  The 2002 OWS was limited to Metro Manila due to budget cuts.

A total of 70 industries are covered in the 2018 OWS, 69 industries from 2012 to 2016, up from 65 industries in2010 and 2008 OWS, 60 in 2006, 58 in the 2002 and 2004 rounds, 57 in 1999 and 52 in 1997 OWS.

Pre-determined industries for wage monitoring now total to 60 due to the inclusion of other personal service activities.

Inclusion of new domains

  • Real Estates (L68)
  • Back Office Services (N8222)
  • Other Personal Service Activities (S96)

Separating merged domains

  • Manufacture of Food Products (C10) and Manufacture of Beverages (C11)

The selected industries numbered 60 in 2018 OWS, 59in 2016, 50 in 2012 and 2014 OWS, 46 in 2010 and 2008 OWS, 45 in 2006 OWS, 43 in 2002 and 2004 and 41 in 1997 and 1999 rounds.

  • A total of 181 occupations are covered in the pre-determined industries in the 2018 OWS. The occupation codes were changed based on the 2012 PSOC from the previous PSOC 2002 Update.
  • There are 189 monitored occupations in 2016 OWS, 188 in 2014 and 2012 OWS, 180 in 2010 and 2008 OWS rounds, 169 in 2006, 168 in 2002 and 2004 rounds, 161 in 1999 and 1997. Starting with the 2002 survey round, wage rates of two (2) benchmark occupations, accounting and bookkeeping clerks; and unskilled laborers except janitors, messengers and freight handlers are monitored in all industries covered.
  • From 1989 to 1995, the OWS provided average monthly wage rates of 22 low-paying/prevalent occupations in 21 non-agricultural industries and monthly median wage rates in all major non-agricultural industries. Covering time-rate workers (in non-agricultural establishments employing at least 5 workers in 1989-1993 and those employing at least 10 workers in 1994-1995), its purpose was to provide statistics in aid to minimum wage determination.
  • In 1996, the OWS was re-designed to focus on the wage rates of relatively skilled occupations in industries likely to be affected by the changing global and economic structure. The survey aims to generate statistics for wage and salary administration and for wage determination in collective bargaining negotiations.
  • Every survey round, the OWS is reviewed relative to the covered industries and occupations to enhance the relevance of the statistics produced.

Periodicity and Reference Period: The 1989-1995 OWS was conducted every semester except for the 1990 OWS, which was conducted quarterly.  For occupational wage data, the reference periods were the end of each calendar quarter while for the distribution of time-rate workers, the reference periods were the end of June and December.  Except for the 1994, 1995 and 1997 survey rounds whose data collection was undertaken by the National Statistics Office, the BLES handled the field operations.

For the 1997 and 1999 rounds, October was adopted as the reference period of the survey for international comparability since the Bureau of Statistics of the International Labour Office has an annual inquiry on occupational wage rates and normal hours of work where October is the reference period of the data.

Although the 1997 and 1999 survey rounds of the revised OWS had October as reference, data collection did not commence immediately after the reference point as the fiscal year of the Philippine government ends in December and data collection can only commence in the next year (March/April).  Experience from past surveys of the BLES showed that data retrieval from establishments during the last months of the year is quite low or slows down for surveys whose data collection starts late in the year.

Another consideration in the shift of the reference period of the third round of the OWS from October 2001 to June 2002 was the need to capture the effects of minimum wage adjustments.  A survey conducted by the BLES revealed that a substantial proportion of establishments based their wage adjustments on government fixed wages.  In some instances, minimum wages were being implemented on a staggered basis.  In the National Capital Region (Metro Manila) where at least half of time-rate workers are found (based on the 1999OWS), a Wage Order mandated a staggered adjustment with effectivity dates in November 2001 and February 2002.  The shift in the reference period improved the timeliness of the data from 17 to 12 months after reference period.

However, for the 2006 and 2008 survey rounds, the reference periods were moved to August and July respectively to take into consideration the new series of regional wage orders that took effect in July and Augustin 2006 and May and June in 2008.  For 2010 survey round, the reference period was again moved to August to consider the series of minimum wage adjustments in July and August 2010.  For 2012,2014 and 2016 survey rounds, the reference period is July.  The reference period for the 2018 OWS was changed to August to effectively capture minimum wage increases from announced from May to July of the same year.

The OWS is one of the designated statistical activities in E.O. 352 (s. 1996) that will generate critical data for decision making of the government and the private sector.  The data category average monthly occupational wage rates in selected occupations is among those listed by the Philippine government under the Special Data Dissemination Standard (SDDS) of the International Monetary Fund.  The SDDS serves as reference to member countries in the dissemination of economic and financial data to the public.



Due to the changes in scope and coverage through the years, users are cautioned in making comparisons using the OWS data series as follows:

  • 2012, 2014, 2016, 2018 (nationwide, covers agricultural and non-agricultural establishments employing 20 persons or more)
  • 2006, 2008, 2010, (nationwide, covers non-agricultural establishments employing 20 persons or more)
  • 2004 (nationwide, covers non-agricultural establishments employing 50 persons or more)
  • 2002 (Metro Manila only, covers non-agricultural establishments employing 50 persons or more)
  • 1994-1995 (nationwide, covers non-agricultural establishments employing 10 persons or more)
  • 1989-1993 (nationwide, covers non-agricultural establishments employing 5 persons or more)




Starting with the 2002 OWS, the survey results are released a year after its reference period. While starting the 2016 OWS, the survey results are released a year after the start of field operations.



An advance release calendar of the approximate release date is posted in the PSA Website.



Hard Copy

  • LABSTAT Updates; (LABSTAT Digest for October 1997 results)
  • Compilation of Industry Statistics on Labor and Employment




The conduct of the OWS is mandated by Republic Act 10625, approved on September 12, 2013, creating and mandating the Philippine Statistics Authority (PSA) to prepare and conduct statistical sample surveys on all aspects of socioeconomic life including agriculture, industry, trade, finance, prices and marketing information, income and expenditure, education, health, culture and social situations as well as the government and the political sector for the use of the government and the public.

Section 26 of RA 10625 and Article 55 of the Implementing Rules and Regulations of RA 10625 state that:

“Individual data furnished by a respondent to statistical inquiries, surveys and censuses of the PSA shall be considered privileged communication and as such shall be inadmissible as evidence in any proceeding. The PSA may release aggregated information from statistical inquiries, surveys and censuses in the form of summaries or statistical tables in which no reference to an individual, corporation, association, partnership, institution or business enterprise shall appear…”

Section 27 of RA 10625 states that:

“…Any person, including parties within the PSA Board and the PSA, who breach the confidentiality of information, whether by carelessness, improper behavior, behavior with malicious intent, and use of confidential information for profit, are considered guilty of an offense and shall be liable to fines as prescribed by the PSA Board which shall not be less than Five thousand pesos (P5,000.00) nor more than Ten thousand pesos (P10,000.00) and/or imprisonment of three (3) months but not to exceed one (1) year, subject to the degree of breach of information…”

Republic Act 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees) dated February 20, 1989, Section 7 states that:

“…(c) Disclosure and/or misuse of confidential information. Public officials and employees shall not use or divulge confidential or classified information officially known to them by reason of their office and not made available to the public, either: (1) to further their private interest, or give undue advantage of anyone, or (2) to prejudice the public interest…”

Individual data furnished by a respondent to statistical inquiries, surveys and censuses of the PSA shall be considered privileged communication and as such shall be inadmissible as evidence in any proceeding.

The PSA may release aggregated information from statistical inquiries, surveys and censuses in the form of summaries or statistical tables in which no reference to an individual, corporation, association, partnership, institution or business enterprise shall appear.



Statistical Tables