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.
Structural Business Statistics, Innovations, Science, Technologies and Investments Department
Structural Business Statistics Unit
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Ilica 3 10 000 Zagreb Croatia
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
12 September 2025
2.2. Metadata last posted
12 September 2025
2.3. Metadata last update
12 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.
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.
For enterprises classified in section K – Financial and insurance activities, statistical units are legal entities or natural persons, which are used as proxies for enterprises.
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, according to their principal activity.
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, according to their principal activity.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
3.7. Reference area
Republic of Croatia
3.8. Coverage - Time
2008-2023
Data from 2019 onwards are not comparable with data from previous years. Until the 2018 reference year, legal and natural persons were used as the equivalent of enterprise, while since 2019, the definition of enterprise according to the EU methodology has been applied.
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in millions of euro.
Ratios in Annexes are expressed in percentages.
Data refers to the calendar year 2023, which corresponds to the fiscal year.
6.1. Institutional Mandate - legal acts and other agreements
In line with the Community legal framework and the European Statistics Code of Practice, Croatian Bureau of Statistics disseminates national IFATS statistics on Croatian Bureau of Statistics’ website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Detailed non-published data is available on specific request.
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
First Release: Business Operations of Foreign-Controlled Enterprises (iFATS), 2023 was published on Croatian Bureau of Statistics’ website on 12th September 2025
Business operations of foreign-controlled enterprises (iFATS) 2023 database is published on Croatian Bureau of Statistics’ website on 12th September 2025
PC-Axis iFATS database is availabe within Structural Business Statistics folder.
iFATS database contains two tables:
Table 1 Business operations of foreign-controlled enterprises according to NKD 2007 activities
Table 2 Business operations of foreign-controlled enterprises according to the headquarter of ultimate controlling institutional unit
Microdata access is in accordance with the provisions of:
the Official Statistics Act
the Ordinance on Access to Confidential Statistical Data and
the Ordinance on Conditions and Terms of Using Confidential Data for Scientific Purposes.
10.5. Dissemination format - other
First Release: Business Operations of Foreign-Controlled Enterprises (iFATS), 2023 and database are published on Croatian Bureau of Statistics’ website on 12th September 2025 in Croatian and English language.
Transmission of iFATS 2023 data to Eurostat was on 27th August 2025.
Eurostat will disseminate Croatia's iFATS 2023 data in European iFATS aggregates, available in Eurostat Database
10.5.1. Metadata - consultations
Not available.
10.6. Documentation on methodology
Notes on methodology for iFATS 2023 are available on Croatian Bureau of Statistics' website:
The national quality report is available in Croatian and English.
11.1. Quality assurance
The Total Quality Management is used for the whole quality system of the Republic of Croatia. The total quality management framework in the CBS is focused on the five main quality pillars.
The basis of these pillars are the organisational values of the CBS, since the pillars are supported by these values. These values are transparency, commitment to user satisfaction with statistical products and services,
and commitment to creating an environment in which employees can dedicate themselves to the institution they work for.
Generally, data are of high quality, since they are compiled from administrative sources:
Data on iFATS population and UCI are compiled from NSBR.
Economic data on iFATS enterprises are compiled from SBS and are of high quality, especially data on key variables.
Croatian Bureau of Statistics regularly analyses the NSBR iFATS population and SBS survey results and evaluates the quality of used data sources and, if necessary, makes proposals for improving the quality and changing the content of data taken from these sources.
12.1. Relevance - User Needs
Users of inward FATS are:
Internal users
National Statistical Business Register – updated with feedback information from Structural Business Statistics
Branch statistics
External users:
international organisations
Ministries and state administration bodies - on request
scientists and researchers - on request
businesses entities - on request
journalists
User needs go beyond what data compilers can provide.
12.2. Relevance - User Satisfaction
Satisfaction survey is not carried out.
12.3. Completeness
The survey covers all the variables required by Eurostat regulations and guidelines (Completeness in a percentage of the number of required cells = 100%).
12.3.1. Data completeness - rate
Please see Table 12.3.1 in the Annex at the bottom.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
The UCI approach to identify the relevant population of reporting units is applied as required under the EBS Implementing Regulation (EU) 2020/1197.
The short summary on how the UCI is identified:
UCI has been taken over from the EuroGroups Register (EGR) or from National Statistical Business Register (NSBR) for foreign controlled entrprises whose owner is foreign natural person or foreign legal unit.
In cases where enterprises are not recorded in the EGR and have owner in another country which is legal unit, UCI is determined by a substitution criterion based on the headquarters of the first foreign majority owner and is taken over from the NSBR.
UCI data has been taken over from:
EuroGroups Register (EGR) – 95,1%
National Statistical Business Register (NSBR) – 4,9%
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
Country of UCI is updated once a year using state of the ownership/control at the end of the year.
13.1.4. Description of other method used to improve the accuracy of the UCI
Not applicable.
13.2. Sampling error
Not relevant. Croatian Bureau of Statistics conducts iFATS survey fully based on available administrative and statistical sources.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Non-sampling error occurs as coverage error, measurement error, processing error and model assumption error.
13.3.1. Coverage error
Coverage error - there is no exact information about out-of-scope units, but we assume that the number of out-of-scope units and units with wrong NACE code is very low. National Statistical Business Register continuously checks relevant administrative sources (administrative registers, Crafts Register).
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable. FATS survey is fully based on available administrative sources.
13.3.1.3. Misclassification errors
Possible National Statistical Business Register data source errors (wrong activities) are low.
13.3.1.4. Under- and over-coverage problems
Coverage error - there is no exact information about out-of-scope units, but we assume that the number of out-of-scope units and units with wrong NACE code is very low. National Statistical Business Register continuously checks relevant administrative sources (administrative registers, Crafts Register).
13.3.2. Measurement error
Measurement errors - checks are conducted at data source level (Financial Agency, other CBS departments and units). In order to reduce errors, the SBS Unit delivers suggestions for improving checks and methodological instructions to data source owners.
13.3.3. Non response error
Not applicable. FATS survey is fully based on available administrative sources.
13.3.3.1. Unit non-response - rate
Not applicable.
Please see Table 13.3.3.1. in the Annex at the bottom.
Processing errors - data entry and processing errors made at data source level are removed with automatic data editing process. Possible errors due to inadequate automatic data-editing process (overediting).
13.3.5. Model assumption error
Model assumption error - in some cases there are possible errors due to inadequate application of weight for assessment.
14.1. Timeliness
Data collection on iFATS population and UCI, from NSBR, is at t+17 months after the end of the reference period. Compilation of economic data on iFATS enterprises, from SBS, is at t+19 months after the end of the reference period. Data transmission to Eurostat takes place at t+20 months. Data dissemination at national level takes place at t+21 months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Final data dissemination at national level takes place at t+21 months.
14.2. Punctuality
Final data are transmitted and published on time.
14.2.1. Punctuality - delivery and publication
Transmission of iFATS 2023 final data to Eurostat was on 27th August 2025 (4 days before 31st August 2025, the target date).
National dissemination of iFATS 2023 First Release and databases was on Croatian Bureau of Statistics’ website on 12th September 2025 (on the target date).
15.1. Comparability - geographical
Not applicable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Length of comparable time series:
2008 – 2018,
2019 – onwards.
15.2.1. Length of comparable time series
Length of comparable time series:
2008 – 2018,
2019 – onwards.
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
Comparable series are available for the periods:
2008 - 2018,
2019 - onwards.
Data from 2019 onwards are not comparable to data in previous years due to the extension of the coverage of active enterprises (since 2019, the coverage has also included self-employed natural persons, whose activity is determined on the basis of lump-sum income tax reports). In addition, until 2018, legal entities and natural persons were used as an equivalent to the enterprise, while, since 2019, the definition of enterprise according to EU methodology has been applied.
15.3. Coherence - cross domain
There is no inconsistency between Inward FATS, SBS, NSBR, R&D statistics and EGR.
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)
There is no inconsistency between Inward FATS and NSBR.
15.3.4. Coherence – Structural Business Statistics (SBS)
There is no inconsistency between Inward FATS and SBS.
15.3.5. Coherence – R & D
There is no inconsistency between Inward FATS and R&D statistics.
15.3.6. Coherence – Foreign Direct Investment (FDI)
There is no inconsistency between HR Inward FATS and Outward FATS statistics.
15.3.7. Coherence – EuroGroups Register (EGR)
Calculation of the 4 EGR - IFATS micro-level output quality indicators for Croatia for EGR cycle 2023:
1 - IFATS.1 Completeness of EGR (B+C)/(B+C+D) = 95,10
2 - IFATS.2 Accuracy of UCI in EGR (B)/(B+C) = 99,31
3 - IFATS.3 Completeness of EGR on employment (B+C (employment on the EGR side))/(B+C+D (employment of full IFATS)) = 96,27
4 - IFATS.4 Completeness of IFATS from EGR perspective = (B+C)/(B+C+A) = 88,37
15.4. Coherence - internal
Data is internally consistent.
Costs of statistical data production are minimal and refer mainly to data source checking and data editing, considering that input data are taken over from existing administrative and statistical sources. The burden on Reporting units has been minimised by using administrative sources.
17.1. Data revision - policy
There is no special revision policy for iFATS, but in case of need, we are obliged to act in accordance with the General revision policy of the Croatian Bureau of Statistics available on website:
Economic data on iFATS enterprises are compiled from SBS.
UCI data has been taken over from:
EuroGroups Register (EGR) – 95,1%
National Statistical Business Register (NSBR) – 4,9%
NSBR uses Administrative source – Commercial Court Register for UCI data for foreign natural persons (owners of resident legal units – that are not part of the MNE). In cases where enterprises are not recorded in the EGR and have owner in another country which is legal unit, UCI is determined by a substitution criterion based on the headquarters of the first foreign majority owner and is taken over from the NSBR. Sometimes there are some complex and unclear UCI cases. In these cases, Croatian NSBR communicates with NSI NSBR of other country to clarify the UCI of the Group. When agreement between Croatian NSBR and NSI NSBR of other country is final, Eurostat is informed about it. In case when Croatian NSBR finds incorrect UCI, Croatian NSBR provides feedback to NSI NSBR of other country, informing them of probably incorrect UCI of the Group. Croatian NSBR then sends request to NSI NSBR of other country, for clarification of probably incorrect UCI.
18.1.1. Methodological approach
Data are fully based on available administrative and statistical sources (all produced variables can be taken or calculated directly from administrative or statistical sources). National Statistical Business Register – for population, NACE activity code, turnover and employees data - micro data on annual level.
18.1.2. Use of cut-off thresholds
Not applicable.
18.2. Frequency of data collection
Data is collected annually.
18.3. Data collection
Data are collected from existing administrative and statistical sources.
Source of economic data on iFATS enterprises: 100% Structural Business Statistics (SBS).
Source of iFATS population: 100% National Statistical Business Register (NSBR).
18.4. Data validation
Phase 1. The collection phase and the input control of iFATS scope from administrative and statistical sources is carried out by NSBR
Phase 2. Analysis of UCI information by comparing and harmonizing administrative and statistical sources is carried out by NSBR and SBS / iFATS team
Phase 3. Additional checking and data validation of the results is carried out by SBS / iFATS team
Phase 4. Official transmission of dataset using Eurostat Edamis Input Hall is carried out by SBS / iFATS team
18.5. Data compilation
Data is compiled from administrative sources: economic data on iFATS enterprises are taken over from SBS and iFATS population is taken over from NSBR. Tool used is Structural Business Statistics’ production application.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Basic variables for item non-response (Turnover and Number of employees) are taken from National Statistics Business Register, and other variables are estimated and imputed for each unit. Estimation method is base on the ratio of each variable in turnover for the population with the same stratum (activity) contained in The Annual Financial Report.
18.5.3. Share of estimated values
Not applicable.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable
FATS data are fully based on available administrative and statistical sources (all produced variables can be taken or calculated directly from administrative or statistical sources) and full coverage is obtained from National Statistical Business Register which continuously checks relevant administrative sources.
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
12 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.
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 enterprises classified in section K – Financial and insurance activities, statistical units are legal entities or natural persons, which are used as proxies for enterprises.
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, according to their principal activity.
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, according to their principal activity.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
Republic of Croatia
Data refers to the calendar year 2023, which corresponds to the fiscal year.
The overall accuracy of the results can be assessed as very good.
The Inward FATS data are a subset of SBS data.
The data is compiled from administrative sources.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in millions of euro.
Ratios in Annexes are expressed in percentages.
Data is compiled from administrative sources: economic data on iFATS enterprises are taken over from SBS and iFATS population is taken over from NSBR. Tool used is Structural Business Statistics’ production application.
Economic data on iFATS enterprises are compiled from SBS.
UCI data has been taken over from:
EuroGroups Register (EGR) – 95,1%
National Statistical Business Register (NSBR) – 4,9%
NSBR uses Administrative source – Commercial Court Register for UCI data for foreign natural persons (owners of resident legal units – that are not part of the MNE). In cases where enterprises are not recorded in the EGR and have owner in another country which is legal unit, UCI is determined by a substitution criterion based on the headquarters of the first foreign majority owner and is taken over from the NSBR. Sometimes there are some complex and unclear UCI cases. In these cases, Croatian NSBR communicates with NSI NSBR of other country to clarify the UCI of the Group. When agreement between Croatian NSBR and NSI NSBR of other country is final, Eurostat is informed about it. In case when Croatian NSBR finds incorrect UCI, Croatian NSBR provides feedback to NSI NSBR of other country, informing them of probably incorrect UCI of the Group. Croatian NSBR then sends request to NSI NSBR of other country, for clarification of probably incorrect UCI.
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.
Data collection on iFATS population and UCI, from NSBR, is at t+17 months after the end of the reference period. Compilation of economic data on iFATS enterprises, from SBS, is at t+19 months after the end of the reference period. Data transmission to Eurostat takes place at t+20 months. Data dissemination at national level takes place at t+21 months.
