20.24.    Valuation. In merchandise trade statistics, goods for processing before and after processing are recorded at their gross value or full transaction value according to the general valuation principle for IMTS (see IMTS 2010, para. 4.15 (e)). This valuation of goods before and after processing may significantly influence the statistical results for certain categories of goods as the value of some goods with high values (e.g., aircraft) before processing may be several times higher than the value after processing. Users should be informed in the metadata how certain transactions of high value are recorded.