The Bangladesh Bureau of Statistics (BBS) produces and disseminates on a quarterly basis the estimates of gross domestic product (GDP) at current market prices by industrial activity and expenditure categories and GDP at constant prices (base 2005/06) by industrial activity and expenditure categories. Output is valued at basic’s prices and domestic uses are valued at purchasers’ prices. Imports are valued c.i.f. and exports are valued f.o.b. Most transactions are recorded on an accrual basis in conformity with the 1993 SNA, but government and financial sector transactions are largely on a cash basis.