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Foreign controlled EU enterprises - inward FATS (fats)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: CBS

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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

2 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 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.

Netherlands

Calendar year 2023

The overall accuracy of the results can be assessed as  very good.. The IFATS data is compiled using SBS and R&D data. These domains employ different methods for data collection and ensuring accuracy, depending on the variable. In summary, SBS and R&D compensate for the full FATS population by combining administrative sources and using NACE classification and size class (based on number of employees) as stratification variables.

Number of active enterprises: derived from the Business Register. All enterprises in the Business Register are considered to be active and used for calculating (counting) the number of enterprises.

Employment: from 2006 Statistics Netherlands uses a new source for the compilation of the number of jobs of employees: an integral register containing information on wages and social contributions of all employees in the Netherlands. This employee register is controlled by the Social Insurance Institute and is filled with the data of employees from the declaration of earnings which employers send to the Tax Authorities. The employee register contains all employees working for companies and institutions who are obliged to pay taxes on earnings and social contributions. As a first step the number of employees has been determined from the employee register. Then the companies and institutions in the register are linked with the General Business Register of Statistics Netherlands through their tax number. The General Business Register contains the NACE of companies and institutions, which is used to differentiate the number of jobs by economic activity. Besides the General Business Register contains the main office of companies and institutions. The register lacks information on the location of companies and institutions with more than one office in the Netherlands. Therefore an additional survey among these companies with more than one office is held. In this survey, companies are asked to report the number of employees on municipality level. The results of the survey are combined with the number of jobs of employees from the register and result in regional employment figures.

Investments: sample survey. Stratification variables are NACE and size class. Sampling rates vary for each stratum and are determined by Neyman allocation (Total Investments used as the variable for allocation). Total sample around 55.000

Output and performance, purchases, employee benefits (for all sections except K,Q,R): sample survey. Stratification variables are NACE and size class. Sampling rates vary for each stratum and are determined by Neyman allocation (value added used as the variable for allocation). Total sample around 75.000. For some NACE groupings a threshold of 10 or 50 persons employed is used (every 2 out of 3 years) and results are imputed using T-1 or T-2 observations. Administrative data (VAT) is used as auxiliary information to improve the estimation procedure. For Section K data is collected by Dutch Central Bank, with around 1500 survey respondents. For Section Q: a combination of sample survey data, data from annual reporting for health care institutions (DigiMV) collectecd by the minstry of Health, Welfare and Sport and corporate (for legal persons) and individual (for natural persons) tax data are used in the estimation process. For Section R a Combination of sample survey data, annual reports and corporate tax data are used in the estimation process.

R&D: For the Research & Development variables, a portion of the business units in the target population is surveyed annually. All large companies are fully observed. For other companies with 10 or more employees, data is collected based on a sample. Companies with fewer than 10 employees are estimated using a secondary source.

Number of enterprises and employment variables are recorded in absolute figures.

Monetary data of enterprises are recorded in thousands in euros and disseminated on Eurostat database in million of euro.

Data is compiled from administrative sources: NSBR and SBS.

Main data sources used for UCI:

  • EGR;
  • Statistics on Finance of Enterprise Groups;
  • Statistics on Investments;
  • Chamber of commerce;
  • Private databases.

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 collection depends on the statistics and questionnaire.

Data transmission to Eurostat takes place at t+20 months.

Data dissemination at national level takes place at t+22 months.

Since data are prepared in accordance with regulations which refer to IFATS, they are comparable to data of other EU Member States.

Comparable series are available for the series:

2008 -  2020

2021- onwards

In reference year 2021 a new Regulation (EU) 2019/2152 (EBS Regulation) replaced the old FATS regulation introducing some changes such as: extension in coverage (NACE),  change in coverage of the basic statistics (national SBS: inclusion of micro enterprises) and changes in definition of characteristics