Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
L'Institut national de la statistique et des études économiques (INSEE)
1.2. Contact organisation unit
DRISS (Département Répertoires, Infrastrutures et Statistiques Structurelles)
DIVISION IRS (Infrastructures et Répertoire Statistiques)
Pôle LIFI (Liaisons financières)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Postal address: Institut national de la statistique et des études économiques INSEE - 88 avenue Verdier 92 120 Montrouge - FRANCE
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
29 September 2025
2.2. Metadata last posted
29 September 2025
2.3. Metadata last update
29 September 2025
3.1. Data description
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
3.2. Classification system
Classification systems used in the FATS are as follows:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
List of 2-digit country codes (ISO 3166-1);
Currency codes (ISO 4217).
3.3. Coverage - sector
For all variables except for variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to F.
3.4. Statistical concepts and definitions
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): There is no SPE in France.
3.5. Statistical unit
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
3.6. Statistical population
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
3.7. Reference area
France
3.8. Coverage - Time
The year 2023
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euro and disseminated in million of euro.
Data refers to the calendar year, which in some cases corresponds to the fiscal year.
All data are from 2023
6.1. Institutional Mandate - legal acts and other agreements
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
10.1. Dissemination format - News release
Insee communicates about its publication on its social media channels. Insee also uses newletters and a schedule of recent publications () on its website.
10.2. Dissemination format - Publications
Thematic publication (Insee Focus).
10.3. Dissemination format - online database
No
10.3.1. Data tables - consultations
Inward foreign affiliates statistics from previous years, can be consulted on Eurostat website.
10.4. Dissemination format - microdata access
not available
10.5. Dissemination format - other
online thematic publication (ex. of a prior year : Insee website)
10.5.1. Metadata - consultations
Metadata are at the end of the publication: (previous year : Insee website)
10.6. Documentation on methodology
Documentation is at the end of the publication.
10.6.1. Metadata completeness - rate
Not available.
10.6.2. Availability of statistical metadata
Online.
10.6.3. Web links if metadata are published electronically
Metadata are at the end of the publication. (Previous year: Insee website)
10.7. Quality management - documentation
Not available.
11.1. Quality assurance
not available
11.2. Quality management - assessment
not available
12.1. Relevance - User Needs
not available
12.2. Relevance - User Satisfaction
not available
12.3. Completeness
Data are complete
12.3.1. Data completeness - rate
Please see Table 12.3.1 in the Annex at the bottom.
13.1. Accuracy - overall
French IFATS are compliant for:
Punctuality
Completeness
Accuracy and reliability
And hace a minor non-compliance, because GGH is not fully implemented
Coherence and Comparability
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Residual geographical allocation is provided for internal use only.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
Global Group Head (GGH) is applied.
As natural persons are not identified in the enterprise group business register LIFI managed by INSEE, the GGH approach is followed in practice.
However, all enterprise groups with more than 1000 employees located in France with a GGH located abroad are manually checked whether the Global Decision Center (GDC) is located in France or not. If the GDC is located abroad, the groups are included in the IFATS population.
With the same objective, a manual check is done on all the enterprise groups with more than 250 employees located in France with a GGH located in Ireland or in Luxembourg or in the Netherlands.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
Administrative sources are updated once a year.
The GGH and the GDC come from the enterprise group business register LIFI, the final version of which is available in July N+2. So, It doesn't delay the compilation process for Ifats.
13.1.4. Description of other method used to improve the accuracy of the UCI
In the French Business register (LIFI), all enterprise groups with more than 1000 employees located in France and all the enterprise groups with more than 250 employees located in France with a Global Group Head (GGH) located in Ireland or in Luxembourg or in the Netherlands are manually checked.
Moreover the information from the EGR enables to improve the accuracy of the GGH and GDC informations. In a few cases, bilateral contacts enable to improve the accuracy of the GGH and GDC information.
13.2. Sampling error
Not available.
13.2.1. Sampling error - indicators
Not available.
13.3. Non-sampling error
Not available.
13.3.1. Coverage error
Not available.
13.3.1.1. Over-coverage - rate
Not available.
13.3.1.2. Common units - proportion
Not available.
13.3.1.3. Misclassification errors
Not available.
13.3.1.4. Under- and over-coverage problems
Not available.
13.3.2. Measurement error
Not available.
13.3.3. Non response error
Not relevant.
13.3.3.1. Unit non-response - rate
Not relevant.
13.3.3.2. Item non-response - rate
Not relevant.
13.3.4. Processing error
This year, R&D data in IFATS data and RD_RDF are inconsistent.
This inconsistency is caused by the use of different method to assign the activity.
In IFATS' R&D datas, the activity is given based on the activity of the branch the R&D unit is located. Whereas for RD_RDF, the activity is based on the entreprise main activity.
13.3.5. Model assumption error
Not available.
14.1. Timeliness
IFATS statistics are calculated annually for reference year T.
Data transmission to Eurostat takes place at t+20 months.
14.1.1. Time lag - first result
not available
14.1.2. Time lag - final result
not available
14.2. Punctuality
on time
14.2.1. Punctuality - delivery and publication
on time
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
see 15.2.1 and 15.2.2
15.2.1. Length of comparable time series
Length of time series: 2007-2023
Length of comparable time series: 2007-2011 ; 2012 ; 2013 ; 2014 ; 2015-2016 ; 2017-2020 ; 2021 ; 2023
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
IFATS series are mainly based on data coming from the French enterprise group register LIFI. LIFI production process was changed several times in the past. The changes detailed below caused break in series. As a consequence IFATS series cannot be compared between 2011 and 2015. LIFI changes : Until 2011, the main source for LIFI was a survey. From 2012, LIFI is mainly based on administrative sources. In 2013, the quality was poor. In 2014, the French Institute changed the LIFI application process. In 2015 a new administrive source is introduced. For reference year 2017, Inward FATS data are fully based on the enterprise concept as defined in the European Business Statistics regulation, like SBS data. For this reason, there is a break in series between the reference years 2016 and 2017.
In 2021: some variables have changed with the new regulation. The calculation of the number of people employed has also changed, to take better account of self-employed workers. Furthermore, previously, statistical unit was considered to have been active during the reference period if, in said period, it either realized positive net turnover or had employees. In 2021 statistical unit was considered to have been active during the reference period if, in said period, it either realized positive net turnover or had employees or performed investments.
15.3. Coherence - cross domain
see below
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Not available.
15.3.3. Coherence – National Statistical Business Register (NSBR)
No incoherence with the NSBR
15.3.4. Coherence – Structural Business Statistics (SBS)
Target population of SBS tables were made with different data filters than for IFATS.
15.3.5. Coherence – R & D
R&D data comes from a different source. The sample for this survey was drawn from a source prior to the production of the other data.
In IFATS' R&D datas, the activity is given based on the activity of the branch the R&D unit is located. Whereas for RD_RDF, the activity is based on the entreprise main activity.
15.3.6. Coherence – Foreign Direct Investment (FDI)
Not available.
15.3.7. Coherence – EuroGroups Register (EGR)
There is some difference between IFATS and EGR:
There is some difference betwenn IFATS 2023 and EGR 2023 because EGR 2023 data correspond to a provisional version of LIFI 2023. So there is a small discrepancy due to data updates and work on groups perimeter between the provisional and definitive versions of Lifi 2023.
Scope problem: some companies present in IFATS cannot be found in EGR (companies with a foreign identifier, companies discontinued in 2021, etc.).
Identification problem: if a foreign group head, a foreign GDC or a foreign company has not been identified in the EGR-IS application, then French companies dependent on these foreign companies cannot be found in the EGR.
15.4. Coherence - internal
IFATS data are internally consistent.
no relevant
17.1. Data revision - policy
no revision
17.2. Data revision - practice
no revision
17.2.1. Data revision - average size
no revision
18.1. Source data
We use administrative data to obtain economic information. These data complies with SBS.
We use Banque de France data for the K sector of NACE.
R&D data provided from the Ministry of Higher Education and Research (survey).
The data source used to obtain the geographical breakdown is LIFI (French Group Register which stands for financial links)
18.1.1. Methodological approach
We use SBS microdata for the economic variables. SBS data themselves are based on administrative and survey data.
The data source used to obtain the geographical breakdown is LIFI (French Group Register which stands for financial links)
18.1.2. Use of cut-off thresholds
No cut-off thresholds.
18.2. Frequency of data collection
Annual
18.3. Data collection
Source to define the population:
87 % Administrative sources for LIFI and 100 % for groups supplied by Banque de France
13 % Private data sources for LIFI
Economic data obtained using:
100 % Administrative sources
18.4. Data validation
not available
18.5. Data compilation
not available
18.5.1. Imputation - rate
0% additionally to that performed for SBS.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
29 September 2025
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): There is no SPE in France.
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
France
Data refers to the calendar year, which in some cases corresponds to the fiscal year.
All data are from 2023
French IFATS are compliant for:
Punctuality
Completeness
Accuracy and reliability
And hace a minor non-compliance, because GGH is not fully implemented
Coherence and Comparability
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euro and disseminated in million of euro.
not available
We use administrative data to obtain economic information. These data complies with SBS.
We use Banque de France data for the K sector of NACE.
R&D data provided from the Ministry of Higher Education and Research (survey).
The data source used to obtain the geographical breakdown is LIFI (French Group Register which stands for financial links)
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
IFATS statistics are calculated annually for reference year T.
Data transmission to Eurostat takes place at t+20 months.
