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Code Description of nature of transaction Transactions involving actual change of ownership with financial compensation 11 Outright sale/purchase except direct trade with/by private consumers 12 Direct trade with/by private consumers (incl. distance sale) Return and replacement of goods free of charge after registration of the original transaction 21 Return of goods 22 Replacement for returned goods 23 Replacement (e.g. under warranty) for goods not being returned Transactions involving intended change of ownership or change of ownership without financial compensation 31 Movements to/from a