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Investor Presentaiton

Contract manufacturing (CM) overstates the extent of goods export growth in the last two years CM occurs where a company in Ireland engages another abroad to manufacture products on its behalf. Crucially, the foreign contract manufacturer supplies a manufacturing service to the Irish entity but the overseas contractor never takes ownership of the product. When the product is sold abroad, a change of economic ownership takes place between Ireland and the country where the product is sold. This export is recorded in Ireland's statistics even though it was never produced in Ireland. Previously, contract manufacturing did not have a significant net impact on GDP as the company. would send royalties back to where the intellectual property (IP) was "owned" — it was a royalty import. Now that the IP is here, Ireland's GDP is artificially inflated. 200 180 Contract manufacturing 160 proxy* C. €70 bn 140 120 100 80 60 40 40 20 0 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 Trade data exports National accounts exports Source: CSO, NTMA Calculations Gníomhaireacht Bainistíochta an Chisteáin Náisiúnta National Treasury Management Agency *Contract manufacturing proxy is calculated by taking the difference between the monthly International trade exports statistics and the National Accounts/BOP measure for goods exports. The monthly data is based on the actual volume of goods flowing through Ireland's various ports/airports whereas the national accounts/BOP makes adjustments for, among other items, contract manufacturing. 29
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