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.
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 - transmitted biennially, every odd year
230401. R & D personnel in foreign-controlled enterprises - transmitted biennially, every odd year
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
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
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 - transmitted biennially, every odd year
230201. R & D personnel - transmitted biennially, every odd year
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 asset
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 Market producers of NACE Sections B to N and P to R and divisions S95 and S96.
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 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): SPE are not identified in IFATS.
Treatment of equally shared control: there were 46 units identified with 50% of capital share and voting power of UCI included in the IFATS dataset for 2021. In general joint arrangements involving joint ventures and joint operations were covered.
Treatment of multiple minority ownership: not identified in IFATS.
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. The IFATS data have been prepared according to the statistical unit 'enterprise' since the reference year 2018.
3.6. Statistical population
For all variables: Market producers of NACE Sections B to N and P to R and divisions S95 and S96
3.7. Reference area
Poland
3.8. Coverage - Time
The national IFATS data have been available since 1993. IFATS data calculated for Eurostat are available for the years 2007-2023. However, as a result of fully implementing statistical unit 'enterprise' in FATS, there was a break in series for the year 2018. The comparable data are for the years 2007-2017 and 2018-2023.
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 in PLN currency.
2023 - the data refers to calendar year.
6.1. Institutional Mandate - legal acts and other agreements
Primary and secondary confidentiality treatment is applied. Primary confidentiality rules: number of statistical units less than 3 and dominance of one unit in data cell larger or equal 75% (checked for turnover).
7.2. Confidentiality - data treatment
Please see Table 7.2 in the Annex 1 attached to the report.
8.1. Release calendar
National IFATS data are published once a year on Statistics Poland website in press release at the end of November t+1 and in annual publication at the end of December t+1.
Release dates are announced on the Statistics Poland website in two categories: Latest Statistical News and Publications.
In line with the Community legal framework and the European Statistics Code of Practice, as well as in accordance with Act on official statistics, 29th June 1995, the national IFATS statistics are disseminated on Statistics Poland website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
The policy for release of the data to users is available on: Statistics Poland / Press bureau. Users are informed in advance on Facebook and X platform of Statistics Poland about upcoming publications.
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
There is a news release concerning national IFATS data which is published at the end of November T+1. For the reference year 2023 it was disseminated on the 13th of January 2025.
There is an annual publication concerning national IFATS data which is published at the end of December T+1. For the reference year 2023 it was disseminated on the 13th of January 2025. The national publication covers all the units with foreign capital in Poland included in the national IFATS survey regardless they are controlled by UCIs abroad or not. This dataset disseminated at national level is based on legal units.
However, there is a separate chapter in the publication concerning only IFATS data prepared for Eurostat. Because publication for reference year T is released in December year T+1, it covers IFATS data for the year T-1 as data for the reference year T are not yet available at that moment.
There is no separate quality report for national IFATS survey on the national level as the data are collected in an integrated statistical forms.
11.1. Quality assurance
The European Statistics Code of Practice is applied.
11.2. Quality management - assessment
Overall assessment of quality management is very good.
12.1. Relevance - User Needs
There are internal and external users of IFATS data. Among internal users there are: Profiling domain, National Accounts, International Trade in Goods as well as International Trade in Services and Large Cases Unit which is being developed at Statistics Poland. External users include Eurostat, National Bank of Poland, ministries, researchers or media.
12.2. Relevance - User Satisfaction
User satisfaction survey concerning IFATS data has not been carried out. However, there is a direct positive feedback from users of IFATS data.
12.3. Completeness
The national IFATS data are fully consistent with EBS Regulation. All required variables for IFATS tables are available.
12.3.1. Data completeness - rate
Please see Table 12.3.1 in the Annex 2 attached to the report.
13.1. Accuracy - overall
Data accuracy is of high quality.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Please see Table 13.1 in the Annex 3 attached to the report.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
Firstly, the UCI approach is applied to identify the relevant population of reporting units for the needs of OFATS calculated for Eurostat in accordance with EBS Regulation. After identifying UCI's in Poland, the next step is to determine a country code of UCI for the IFATS population.
This year Poland has changed the approach of UCI verification. The main source used to identify UCI's abroad for IFATS enterprises in Poland was EGR and additionally national IFATS survey, survey on enterprise groups, Profiling and FDI survey.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
The administrative source - FDI survey is used concerning the information on country code of UCI. It is additional information which enables to establish country code of UCI. It is not a main source to update UCIs.
13.1.4. Description of other method used to improve the accuracy of the UCI
The financial statements from The National Court Register are reviewed if needed.
13.2. Sampling error
National IFATS survey is a census survey. No sample method is applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
The non-sampling errors are connected mainly with coverage errors.
13.3.1. Coverage error
Target population to which national IFATS statistical questions are sent is large and data are collected on the integrated questionnaires that concerns different reporting units (there are 2 different questionnaires: for legal units with 10 and more persons employed and for legal units up to 9 persons employed). Coverage errors may result from including to the target population legal units which have ownership forms indicating that there is only a domestic capital in these units, however they fulfil other criteria so they cannot be excluded from the population of reporting units.
13.3.1.1. Over-coverage - rate
Over-coverage rate calculated on the basis of the specific code for non-respondents is 16.3%.
13.3.1.2. Common units - proportion
There is a 6.8% common units that are covered by both the national IFATS survey and the FDI sources.
13.3.1.3. Misclassification errors
The misclassification errors are eliminated by the statisticians working on the quality of data.
13.3.1.4. Under- and over-coverage problems
Under-coverage problems may occur if foreign capital appears in an entity at the very end of the year t and the target population has been already created.
13.3.2. Measurement error
If the measurement errors appear they are eliminated on the stage of automatized control of validations in the IT system or by the statisticians manualy working on the quality of data.
13.3.3. Non response error
Units non-response occur when not all the reporting units participate in the survey.
Item non-response occurs when a respondent provides some, but not all, of the information requested or if the information reported is unusable (note that entirely unusable questionnaires are already counted in the unit non-response).
13.3.3.1. Unit non-response - rate
See Table 13.3.3 in the Annex 4 attached to the report.
13.3.3.2. Item non-response - rate
See Table 13.3.3 in the Annex 3 attached to the report.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
IFATS statistics are calculated annually for reference year T.
Data collection takes place at t+4/5 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+11 (press release) and t+12 (publication) months.
14.1.1. Time lag - first result
The number of months from the last day of the reference period to the day of the first data publication (news release) is 11.
14.1.2. Time lag - final result
The number of months from the last day of the reference period to the day of the final data publication (an annual publication) is 12.
14.2. Punctuality
The punctuality of the data collection and dissemination was respected. There was no delays and the deadlines were met.
14.2.1. Punctuality - delivery and publication
The national IFATS data were published exactly on the date it was planned so the number of days between release date and target date is 0.
IFATS data for 2023 were delivered to Eurostat on the 29th of August 2025.
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
Since 1993 data on companies with foreign capital are compiled, regardless they are controlled or not. IFATS data according to UCI concept have been available since 2005.
In 2018 there was a break in series - data are prepared according to the statistical unit enterprise.
15.2.1. Length of comparable time series
Length of time series: 1993-2023.
Length of comparable time series: 2007-2017 and 2018-2023.
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
The break in time series is a result of introducing statistical unit enterprise in accordance with Regulation 696/1993 since 2018.
15.3. Coherence - cross domain
Cross-domain coherence is checked between national IFATS survey and national survey on enterprise groups referring to global group head. When determining UCI in Poland, IFATS and OFATS domains are coordinated in order to obtain consistency.
Moreover, enterprises within the scope of Table 14 are part of SBS.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Not applicable.
15.3.3. Coherence – National Statistical Business Register (NSBR)
NSBR is a base to prepare a target population for the national IFATS survey.
15.3.4. Coherence – Structural Business Statistics (SBS)
The IFATS dataset for Eurostat is a subset of SBS so there is a full coherence.
15.3.5. Coherence – R & D
Calculation of R&D statistics for Eurostat relies on selecting a common units in both datasets (national R&D and IFATS for Eurostat). For these units data from national R&D statistics are used to prepare IFATS variables required by EBS Regulation.
15.3.6. Coherence – Foreign Direct Investment (FDI)
The part of population of FDI survey is an input to the target population of national IFATS survey. Moreover, the information from FDI dataset on country code of UCI is compared with UCI information from IFATS survey.
15.3.7. Coherence – EuroGroups Register (EGR)
The EuroGroups Register is used when works on determining country code of UCI are performed. However, sometimes there are different country codes in analysed sources so time-consuming manual work is necessary.
15.4. Coherence - internal
Statistical outputs within IFATS datasets are consistent.
Efforts to improve efficiency: telephone and e-mails contact with respondents continuously during collection phase, notification by letter or phone, reminders via internet, checking activity status of entity in National Court Register and if national IFATS survey data were available for the previous years.
Efforts to minimise burdens: the national IFATS is collected on integrated questionnaires to eliminate multiplying forms and reporting respondent obligations.
17.1. Data revision - policy
Preliminary data are not disseminated. Only final data are published.
17.2. Data revision - practice
Not applicable - Please see Table 17.2 in the Annex 5 attached to the report.
17.2.1. Data revision - average size
There was no revision of IFATS data for the reference years: 2023, 2022, 2021, 2020 and 2019.
18.1. Source data
The basic source to calculate IFATS data for Eurostat is an annual national IFATS survey. The other sources are:
national survey on enterprise groups,
national OFATS survey,
EuroGroups Register,
Foreign Direct Investment data,
financial statements available in National Court Register database,
publicly available sources.
18.1.1. Methodological approach
National IFATS survey is a census survey on entities with foreign capital. The survey includes all reporting units regardless of number of persons employed.
18.1.2. Use of cut-off thresholds
The national IFATS survey is a census survey, however, the questionnaire sent to units with up to 9 persons employed has a limited scope of data.
There is a cut off in IFATS population for enterprises with up to 9 persons employed – these enterprises are not included in IFATS dataset. The works on preparing IFATS without the threshold are in progress.
18.2. Frequency of data collection
The national IFATS survey is annual.
18.3. Data collection
The data are collected mainly on electronic statistical form. However, a number of entities is excused from obligatory filling in electronic form and they are allowed to receive paper version of national IFATS statistical form.
The stages of national IFATS survey include: data collection, processing of data collected and dissemination of data. The production of IFATS data for Eurostat starts t+14 months after the end of reference period.
The main source to define IFATS population for EUROSTAT are:
the national IFATS census survey,
Structural Business Statistics (SBS),
EuroGroups Register (EGR),
Foreign Direct Investment (FDI) survey,
profiling process,
publicly available sources such as individual and consolidated financial statements.
18.4. Data validation
The raw source data from national IFATS survey are checked in two-step approach. There are validations on electronic statistical platform in the application on the website as well as validations in IT system for data processing. Moreover, there are also listings within IFATS survey which contain different phenomenon in terms of selected variables that need to be examined. They are checked manually by IFATS experts. Data concerning the same or similar variables are compared among different statistical surveys.
IFATS data calculated for Eurostat are checked through fixed validations available in EDAMIS for FATS datasets in terms of structure and content of data.
Additionally, data transmitted to Eurostat which are prepared by automatic calculations are also validated before sending them to Eurostat.
18.5. Data compilation
IFATS data calculated for Eurostat are compiled mainly on the basis of national IFATS survey.
18.5.1. Imputation - rate
Imputation is made on the basis of the previous reference years and from other surveys. The imputation rate is 12,8%
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
The imputation is done to deal with non-responses. Mainly it is done on the basis of the surveys from the previous reference years and from other surveys.
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 - transmitted biennially, every odd year
230401. R & D personnel in foreign-controlled enterprises - transmitted biennially, every odd year
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
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
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 - transmitted biennially, every odd year
230201. R & D personnel - transmitted biennially, every odd year
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 asset
13 January 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 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): SPE are not identified in IFATS.
Treatment of equally shared control: there were 46 units identified with 50% of capital share and voting power of UCI included in the IFATS dataset for 2021. In general joint arrangements involving joint ventures and joint operations were covered.
Treatment of multiple minority ownership: not identified in IFATS.
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. The IFATS data have been prepared according to the statistical unit 'enterprise' since the reference year 2018.
For all variables: Market producers of NACE Sections B to N and P to R and divisions S95 and S96
Poland
2023 - the data refers to calendar year.
Data accuracy is of high quality.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands in PLN currency.
IFATS data calculated for Eurostat are compiled mainly on the basis of national IFATS survey.
The basic source to calculate IFATS data for Eurostat is an annual national IFATS survey. The other sources are:
national survey on enterprise groups,
national OFATS survey,
EuroGroups Register,
Foreign Direct Investment data,
financial statements available in National Court Register database,
publicly available sources.
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 takes place at t+4/5 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+11 (press release) and t+12 (publication) months.
Not applicable
Since 1993 data on companies with foreign capital are compiled, regardless they are controlled or not. IFATS data according to UCI concept have been available since 2005.
In 2018 there was a break in series - data are prepared according to the statistical unit enterprise.
