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.
The EuroGroups register (EGR) is the statistical business register of Eurostat and the EU Member States and European Free Trade Association (EFTA) countries for multinational enterprise groups. The purpose of the EGR is to offer to statistical users a tool for coordinating frame population, to derive consistent statistical output with an improved quality in measuring global activities of European enterprises part of multinational enterprise groups.
The EGR produces data in yearly cycles and covers microdata on the groups and their enterprises and legal units. The EGR aims to register all multinational enterprise groups that have enterprises in EU Member States or EFTA countries, including European and non-European groups.
The Member States, EFTA countries and Eurostat exchange data on multinational enterprise groups and on the units belonging to those groups for the purposes of the European framework for statistical business registers to ensure the quality of the multinational enterprise group’s information in the Union.
The EGR brings together microdata on multinational enterprise groups from the EU and the EFTA countries' national statistical institutes, in line with the requirements of the Regulation (EU) No 2152/2019, and from a commercial data source for data outside the EU and EFTA.
3.2. Classification system
Classification systems and main code lists used in the EGR are as follows:
NKD 2007. - national version of the European classification NACE Rev. 2 is completely in line with it at all classification levels Microsoft Word - NKD 2007_OBJAŠNJENJA.doc
3.3. Coverage - sector
The coverage of the data transmitted to the EGR is defined in the Regulation (EU) 2019/2152 on European business statistics.
For the purposes of the European framework for statistical business registers, the following economic activities are considered:
any activity comprising the offer of goods and services on a given market;
non-market services contributing to the GDP;
direct and indirect holdings of active legal units.
Holding assets and/or liabilities are also considered an economic activity.
3.4. Statistical concepts and definitions
Global group head
The global group head (GGH) of an enterprise group is the parent legal unit that is not controlled either directly or indirectly by any other legal unit. The subsidiary legal units of a subsidiary legal unit are considered to be subsidiaries of the parent legal unit.
Global decision centre
The global decision centre (GDC) of an enterprise group is the unit where the enterprise group level’s strategic decisions are taken. A group may have several decision-making centres or several units dedicated to a particular internal function, for example accounting or human resources. However, the decisions about the group are made only in the GDC. The GDC may be the GGH or another legal unit under the GGH.
Ultimate Controlling Institutional unit
The ultimate controlling institutional unit (UCI) of a foreign affiliate means the institutional unit higher up a foreign affiliate’s chain of control that is not controlled by another institutional unit.
Activity of unit
Unit is active if it either generates positive net turnover, employs staff or makes investments during the referent year.
A legal unit can be legally or administratively active without any economic activity, when the inactive legal unit is part of an enterprise in combination with economically active legal units. Holding assets and/or liabilities shall also be regarded as an economic activity. A legal unit is also active, if it controls other legal units.
Number of employees
The number of employees represents the average number of persons who were, at some time during the reference year, employees of the statistical unit.
Number of employees and self -employed persons
The number of employees and self-employed persons is the sum of the number of employees and number of self- employed persons. The number of self- employed persons is the average number of persons who were at some time during the reference period the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers whose income is a funcition of the value of the ourtputs of the statistical unit are also included.
Net turnover
Net turnover is compiled in accordance with methodological instructions for Statistical Business Registers.
For all activities except for NACE 64, 65 and some activities of NACE 66 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.
Income is defined as increases in economic benefits during the reference period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.
The inflows referred to are arising from contracts with customers and are realized through the satisfaction by the statistical unit of performance obligations as foreseen in said contracts. Usually, a performance obligation is represented by the sale (transfer) of goods or the rendering of services, however, the gross inflows can also contain revenues obtained as a yield on the use by others of the statistical unit’s assets.
Excluded from net turnover are:
all taxes, duties or levies linked directly to revenue;
any amounts collected on behalf of any principal, if the statistical unit is acting as an agent in its relationship with said principal;
all income not arising in the course of ordinary activities of the statistical unit. Usually, these types of income are classified as ‘Other (operating) income’, ‘Financial income’, ‘Extra-ordinary income’ or under a similar heading, depending on the respective set of generally accepted accounting standards used to prepare the financial statements.
Infra-annual statistics may not be able to take into account aspects such as annual price reductions, subsidies, rebates and discounts.
For the activities of NACE K6411, K6419 and K649 net turnover is defined as the value of output minus subsidies or government grants.
For the activities of NACE K642 and K643 net turnover can be approximated by the total operating costs, if net turnover is not available in the financial statements.
For the activities of NACE K6511, K6512 and K652 net turnover is defined as Gross premiums earned.
For the activities of NACE K653 the net turnover is defined as total pension contributions
For activities of NACE K66 for which net turnover is not available in the financial statements, net turnover is defined as the value of output minus subsidies or government grants. For activities of NACE K66 for which net turnover is available in the financial statements, the standard definition of net turnover applies.
Total assets
Total assets refers to the total amount of assets owned by a person or entity. Assets are items of economic value, which are expended over time to yield a benefit for the owner. If the owner is a business, these assets are usually recorded in the accounting records and appear in the financial statements of the business. Not applicable for Cycle 2023.
Principal activity
The principal (or main) activity is the activity that contributes most to the total value added of a unit under consideration. In case value added is not available number of employees or turnover are used as proxy criterion.
3.5. Statistical unit
The statistical units maintained in the EGR are defined in accordance with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
The EGR frame contains the following units: Legal units, Enterprises and Multinational enterprise groups.
Legal units include:
Legal persons whose existence is recognized by law independently of the individuals or institutions which may own them or are members of them,
Natural persons who are engaged in an economic activity in their own right.
The legal unit always forms, either by itself or sometimes in combination with other legal units, the legal basis for the statistical unit known as the 'enterprise'.
Enterprise
The enterprise is the smallest combination of legal units that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit.
Multinational enterprise group
A multinational enterprise group is an enterprise group that has at least two enterprises or legal units located in different countries. In business statistics also term ‘global enterprise group’ is used.
3.6. Statistical population
The data transmitted to the EGR during the cycle is made of the following datasets.
ISRLE file includes full population of incorporated resident legal units who could be part of a group. Branches as well as non profit instituions are included as well. Selection criteria is legal form of all legal units in NSBR. Additional criteria is that they are at least part of the refferent year legaly active (registered, not ceased on 31/12/T or legally ceased during the reference year T).
Non resident units are sent in two data-flows:
ISLEID file
For the re-identification of already identified foreign legal units the flow ISLEID is used in EGR IS. In this flow, LEID numbers of non resident units registered in NSBR are sent to EGR IS in EDAMIS for re-identification. The EGR IS system makes a matching on the LEID number and send back the latest data of the requested LEID numbers via eDamis in EGROUT_ISLEID flow. The answer file's records includes the LEID of the request and the actual data of the legal units -non resident, including the status of these LEID numbers (the status indicates if the LEID is valid) or in another words it could be used in future data exchanges. When the requested LEID number is not found in EGR IS, the answer part of the record is empty, only the requested LEID number is filled and the while the remaining variables (R_) remain empty.
So another flow should be done.
The data set with information on foreign legal units for the EGR Identification Service
ISNORLE file includes population of foreign legal unit recorded in national statistical business register (foreign legal units which are parents or subsidiaries of the resident legal units being part of multinational enterprise groups), but without LEID ID. For those units, only basic information is known; such as name, address, country, sometimes national ID of foreign unit. Those can be new legal units (non resident) for which the LEIDs still have to be found, or cases from previous cycles where the LEID ID was not found or was not valid in the EGR IS e.g was invalid, or for ones that were not identified in the ISLEID flow.
The data set with information on legal units.
LEU file includes all resident legal unit belonging to a global enterprise groups. They are sent to EGR for processing. LEU file is created by resident legal units that are part of foreign controlled MNE or domestic controlled MNE, neverthells if they are parents or subsidiaries.
The data set with information on relationships of ownership and control. Croatia also send the FC LEU (in another word those LEU which are not part of multinational enterprise group (MNE), but have foreign owner natural person.
REL file including the relationships between legal units is sent to EGR for processing:
two resident legal units;
one resident and one foreign legal unit;
two foreign legal units from non EU+EFTA countries.
Relationships in the REL could be:
control relationships (>50%);
minority relationships (<50).
where the resident legal units are part of multinational enterprise groups. We sent only control relationships (>50%) to the EGR. In the REL file all legal units participating in relationships, including the non-resident legal units, should be identified with LEID numbers. If LEID ID can not be found in the EGR IS for some non-resident units (for example for non-EU or non-EFTA legal units, as well as for some EU legal units, which for example have changed name, or national ID, or our administrative sources have old data, so matching in the EGR IS was not succeful), those relationships cannot be sent in the REL file.
The data set with information on enterprises.
ENT file including all enterprises made of legal units that are part of global enterprise groups contained in LEU file is sent to EGR for processing. Only economically active ENT have been sent to the EGR.
The Data set with information on links between enterprises and legal units.
LEL file including all links (parent/subsidiary) between enterprises (ENT) and legal units (LEU) that are part of MNE's is sent to EGR for processing.
The Data set with information on enterprise groups of which country is the GDC country for the EuroGroups Register.
GEG file including groups data that have Global decision centre (GDC) in Croatian NSBR are sent to the EGR for processing. GEG FC have also been sent to the EGR (in another words those GEG's whose LEU/ENT have foreign natural person as owner).
The groups’ variables are updated after receiving the preliminary frame:
by comparing data in NSBR and in the preliminary frame;
by updating or correcting REL in the EGR IM on line or in REL file;
by sending e-mail to the NSI who are in REL with HR LEU, but according to the priority rules we could not update that REL in the EGR IM.
3.7. Reference area
Reference area to which the data refer when sending to the EGR is the whole World (all EG registered on national territory in NSBR who have parts in other countries - MNE should have at least one enterprise and/or legal unit in Croatia).
3.8. Coverage - Time
The EGR frames are available from reference year 2008 onwards.
Croatia's first data transmission to the EGR was in 2013, for the reference year 2012, after Croatia entered the EU.
3.9. Base period
Not applicable.
The economic variables on employment are recorded in absolute figures.
The net turnover for enterprises is recorded in EUR currency.
The net turnover and net total asset is recorded in millions in EUR currency.
The reference period for data sent to the EGR reflects the picture of 31 December of the given reference year.
Data transmitted to EGR during the EGR 2023 cycle includes data for the 2023 reference year. The identification, economic variables (number of employees, turnover and economic activity) refer to the 2023 reference year.
6.1. Institutional Mandate - legal acts and other agreements
1. Legal acts and other agreements - EU level
The content of the national data sent to EGR is defined according the Regulation (EU) 2019/2152 on European business statistics.
Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 is laying down the technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics.
2. Legal acts and other agreements - national level
The legal framework setting up the procedures for EGR data exchanges and access to confidential data for the purpose of the European framework for statistical business registers are defined in the Regulation (EU) 2019/2152 on European business statistics (Art.10).
The Commission implementing regulation (EU) 2020/1197 lays down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152, including technical specifications for the exchange of confidential data for the purposes of the European framework for statistical business registers.
At national level, the following agreements or procedures for data sharing and data exchange between national authorities have been established:
Official Statistics Act defines data exchange between producers of official statistics in the Republic of Croatia (OG, No 25/20 and 155/23).
The national legislative prevent unauthorised disclosure of data that identify a person or economic entity either directly or indirectly is included in Official Statistics Act. It regulates the protection of confidential data collected for the production of official statistics. Official_Statistics_Act_2020.pdf
EGR data are stored by the Commission (Eurostat) and by the national statistical authorities (NSAs) in the EU Member States and EFTA countries in a secure area with restricted and controlled access.
The transmission of the EGR data is done in an encrypted form and by electronic means via the Commission (Eurostat) single entry point for exchange of confidential data EDAMIS.
Rules applied for treating the data set to ensure statistical confidentiality and prevent unauthorised disclosure are defined according to the policy rules (see section 7.1).
8.1. Release calendar
Not applicable.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Not applicable.
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Not applicable.
10.4. Dissemination format - microdata access
>The micro-data exchange of confidential data on multinational enterprise groups (MNE) and on the statistical units belonging to those groups takes place, exclusively for statistical purposes, between EU Member States and EFTA countries and the European Commission (Eurostat).
Where such exchange of confidential data is carried out, to ensure the quality of the multinational enterprise groups information in the Union and the exchange is explicitly authorised by the competent NSA which provides the data. National central banks may be party to the exchange of confidential data, exclusively for statistical purposes.
Croatian Bureau od Statistics (CBS) exchange micro-data information on multinational enterprise groups with:
Other Member States for improving data on relationships of the MNE's, as well as determining GGH (global group head) or GDC (global decision centre) of the MNE. Micro-data exchange of confidential data on MNE's is done via secure channel eDamis. For the purpose of profiling, micro-data are exchanged in the Eurostat's on line application - IPT (interactive profiling tool).
Due to the fact that subject data is delivered to EGR and it is not publicly available, documentation on quality management is available in SBR Department as a part of SBR data quality guidelines.
Information on ESS Data Quality Programme for statistical business registers is available on CIRCABC.
EGR producers in the NSIs and statistical users in the NSIs and NCBs find more detailed information on EGR process, methodology, quality indicators can consult on EGR wiki (restricted access).
Public available information of the Croatian statistical business register, its data, methodology, quality management is avilable on the website: Državni zavod za statistiku - Enterprises
11.1. Quality assurance
Eurostat Data Quality Programme monitors the quality and compliance of the data transmitted by the countries to EGR using the instruments of the EBS quality framework.
Quality management during the EGR production process
At national level and European level, the quality of the data sent to EGR is assured as follows:
Quality of data inputs in NSBR is assured by using quality data sources and validating new data by comparing them to previous year data. All quality shortcomings coming from administrative sources are communicated to them in order to improve data processing, controls and output that is used for updating of SBR.
Processing of the data and automated procedures are monitored by checking results and analysing data in SBR. Quality of output is result of two previous measures and additionally, data is reviewed again and necessary corrections are made in data base.
Data files are also validated before sending them to Eurostat, using pre-validation form in eDamis.
Further more, when initial and preliminary EGR frame comes, those frames are compared to NSBR data on REL, GEG's and they are corrected if needed.
The quality of the EGR data during the process is checked by Eurostat and validated by NSIs if needed. When errors are identified, Eurostat if necessary notifies the business register team of the NSI for correction, or in accordance with the NSI correct those errors centrally in the EGR. Those validation inputs from Eurostat helps NSBR a lot to check the data regarding MNE, and to correct them in order to have good quality of data sent to the EGR.
When needed, during the repair phase, but also during the referent year, other EU - EFTA countries are contacted for finding common solution due to doubts regarding relationships or some other issues regarding MNE.
11.2. Quality management - assessment
The quality of MNE's registered in NSBR is monitored according the quality assurance procedure.
SBR data is several times a year analysed and different kind of controls are used in order to detect all inconsistencies and mistakes:
validation procedures to check coherence between statistical units and their variables;
data format and logical content of data;
crosschecks with other administrative sources and data from previous EGR cycle;
before sending data files to the EGR, names of legal units, enterprises, groups as well as addresses with the special characters are transformed to English characters. If some variables has delimiters or quotation marks, they are removed too.
Before the official transmission, data sets are pre-validated using eDdamis where the structure and content of data files is examined. The incoming NSI datafiles automatically go through the structural validation process (STRUVAL) and content validation (CONVAL). In case of errors, they are corrected before their final delivery to EGR.
CBS calculate micro level quality indicators on the EGR final frame output for comparing national EGR and FATS populations. The objective of these indicators is to test the quality of the EGR final frame as a statistical frame population with respect to FATS. The indicators measure the completeness in terms of data integration between the two frames, EGR and FATS populations.
12.1. Relevance - User Needs
SBR is an authoritative source for deriving high-quality and harmonised statistical business register populations for statistics related to businesses and multinational enterprise groups.
It contains and provides data for delivery to EGR according to European business statistics regulation (Regulation (EU) 2019/2152). When new need occurs, SBR makes necessary analysis and find solution for providing requested data.
Statistical users can use EGR coordinated frame populations to derive consistent statistical output with an improved quality in measuring global activities of European enterprises that are part of multinational enterprise groups. Multinational enterprise groups' information is used for statistics related to globalisation, such as Statistics on foreign affiliates (FATS), Foreign Direct Investment (FDI), Gross National Income (GNI), etc.
The EGR country specific frames are used as a basis for European or top-tier profiling of the largest and most complex multinational enterprise groups in the EU.
12.2. Relevance - User Satisfaction
Since 2017, Eurostat together with the EU Member States conducts SBR user survey addressing users and potential users of the national statistical business registers (NSBR) and the EuroGroups Register (EGR). The last User Survey was conducted in 2023.
2023 SBR survey results show that the EGR is widely used and users consider that its quality had been significantly improved in the recent years.
The results of the SBR User Survey 2023 are available at BRnet interest group on CIRCABC - Login
Most respondents (66%) claim that they used the EGR as an authoritative source for the ESS. Regarding the type of information used from the EGR, the most frequently used is Legal Unit (86%), followed by Multinational Enterprise Groups (66%) and Enterprise (62%). The EGR information is mostly used for identification of global groups’ structure, identification of foreign control of businesses and as an additional source for data validation.
EGR respondents come mostly from Industry trade and services (60%), Economy and finance (28%), International trade (6%).
The most common statistics which the EGR users come from: Foreign affiliate statistics (38%), Structural business statistics (16%), Balance of payments (14%), Economic globalisation, National accounts, Global value chains (12%). EGR information is mainly used for Identification of global groups’ structure (76% of EGR users) and for Identification of foreign control of businesses (72%). Moreover, more than 68% of the users stated using EGR as additional source for data validation:
For national 2023 IFATs survey, only data from EGR and NSBR were used.
12.3. Completeness
Completeness of the mandatory variables as listed in the Annex VIII to Regulation (EU) 2020/1197 are reported in the NSBR quality report.
All mandatory variables relevant for exchanging data with EGR are implemented in NSBR.
The completeness of data-sets (ISRLE, ISNORLE, LEU, REL, ENT, LEL and GEG) are prevalidated in eDamis.
The completeness is annually assessed by Eurostat.
13.1. Accuracy - overall
Units
Assessment
Legal units
Very good
Relationships between legal units
Good
Enterprises characteristics
Very good
Enterprises perimeters
> Very good
Multinational enterprise group (with Global decision centre in Croatia)
Very good
The accuracy assessment is based on:
Use of several national administrative data sources for updating legal units
Use of EGR final frame for 2022 RY, and preliminary and initial EGR 2023 frame for comparing data in the EGR and in national statistical business register (NSBR) for updating NSBR.
Use of EGR validation results after every frame for improving the quality of sent data.
Manual checking of legal units and their relationships when needed, in foreign public available registers and on web sites of big MNE's with Global decision center in Croatia
Some relationships between legal units and non-resident legal units are not sent to the EGR, although they exist in NSBR, because there is no LEID ID for those units in the EGR IS (it is not possible to find LEID ID). This is especially concerning the non-EU or EFTA legal units
Economic characteristics for enterprises are taken from financial annual account that is submitted to the financial agency and/or tax office by legal units.
Manual checking od the most important Croatian multinational enterprise groups via their annual financial reports, via their web pages or even by direct contact.
The main issues regarding accuracy of the data and issue importance are as follows:
Units
Issue
Importance
Legal units
Duplicate
Some non-resident LEU were duplicated due to the double records received from EGR IS
Relationships between legal units
Under-coverage
Some relationship could not be sent to the EGR due to the missing LEID ID. As a result, some GEGs could not be sent to the EGR too.
Enterprises characteristics
Data on employment for small businesses are sometimes missing
Economic activity of an enterprise has to be determined.
Enterprise perimeter
Delineation of enterprises
Continuity of complex enterprise from RY 2022 to RY 2023
Multinational enterprise group characteristics (with Global decision centre in Croatia)
Missing total assets
Total assets were not applicable for Groups with Global decision center in Croatia for the RY Cycle 2023
Lacking of web addresses of MNE
Large number of MNE lack web address
The actions taken to reduce mistakes and to improve accuracy of the data send to the EGR during the EGR 2023 cycle are as follows:
Some of non-EU and non-EFTA legal units had double records in the EGR IS and different LEID ID due to different private provider. It was reported to Eurostat, and it was corrected.
All the inconsistency spotted by Eurostat and received in the EGR validation results after every frame, were investigated and corrected if needed.
Manual checking of legal units and their relationships has been done when needed in foreign public available registers, or on web sites of big MNE's
Economic variable for enterprises were checked several times, so only economically active enterprises (with at least one persons employed and/or turnover) have been sent to the EGR.
Problem with enterprise perimeters came with complex enterprises, because of the changes that happened during the RY 2023. Those problems were detected, and solved, some with the help of EGR.
Multinational enterprise groups were checked before delivery to the EGR, especially those that were in the top-tier profiling for the RY 2023. For some GEGs web address has been found and added in the GEG file, although it requires a lot of manual work.
Variable “Group persons employ active outside Europe” were coped from the preliminary EGR 2023 frame or from profiling, as we do not have proper source for that variable. The only source for that variable is EGR or the Group itself if it is in the profiling perimeter.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
The EGR process refers to a reference year T and is run yearly over a period of 11 months, between May T+1 and March T+2.
Final EGR frame for a reference year T is produced on March T+2. After that, IFATs and OFATs EGR final frames are given to the respective statistical domains for further work.
By the end of May T+2 for the reference year T, NSBR is also finished with the final national MNE frame.
14.2. Punctuality
Data transmitted to the EGR during different phases of the EGR cycle were delivered on time. Sometimes, due to some technical issues that CBS had regarding IT, data were delivered with one or two days delay, but they are still delivered in allowed time delay.
15.1. Comparability - geographical
The geographical comparability of national statistical business registers is ensured by the application of common definitions of the statistical units laid down in the Council Regulation (EEC) No 696/93.
The SBR variables are harmonised and set up in accordance with the Annex VIII and Annex IX to the Commission Implementing Regulation (EU) 2020/1197 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics. Further guidelines on the variables implementation in the NSBRs are given in the EBS methodological manual for Statistical Business Registers (2021 edition).
15.2. Comparability - over time
The comparability over time of the frames results from the information provided in concept 3.8.
NSBR frame for MNE's is comparable from EGR RY 2012 till EGR RY 2021.
A break in series occurred for RY 2022 due to increased number of legal units under foreign control delivered to EGR. For the first time CBS included legal units under the control of a foreign natural person.
For RY 2023 less enterprises were delivered to the EGR than for RY 2022 due to the fact that only economically active enterprises were included.
15.3. Coherence - cross domain
Data delivered to EGR is checked with Structural Business Statistics (SBS), and subset of SBS - IFATs statistics. Both domains (NSBR and SBS) check big MNE's for having consistent results.
The inconsistencies that existed in previous years between domains are diminished by using EGR for FATS and other surveys as the main source for providing consistent global business statistics. Still, there are small differences between IFATs and SBR , due to the methodological reasons or the fact that data provided by EGR are different from the data provided by national administrative sources. In the case of some bigger inconsistencies, Croatian NSBR contact other country for clarification.
Data is also checked with administrative sources such as Trade register or Central depository & clearing company. If missing data are found, NSBR is updated.
Good collaboration is established between various statistical domains, so they inform us (NSBR) if they find some inconsistency in MNE data.
15.4. Coherence - internal
Data sent to EGR are internally consistent. There is a set of standard quality checks that are routinely performed at national level before transmitting the data to Eurostat as well as prevalidation in eDamis.
Not available.
17.1. Data revision - policy
Not applicable.
17.2. Data revision - practice
Not applicable.
18.1. Source data
Croatian national statistical business register (NSBR) is set up in accordance with EBS Regulation (EU) 2019/2152 using any relevant data sources while avoiding excessive burden on respondents and taking due account of the cost effectiveness of the NSAs.
Administrative and statistical sources, relevant for NSBR having MNE's are:
Administrative Business Register, Commercial Court Register, Central depository and Clearing Company, Tax Administration, Register of Annual Financial Reports, feedback from statistical surveys, public available foreign administrative registers, web pages of Groups, EGR final frame for the referent year, EGR IS.
18.2. Frequency of data collection
National data are sent to EGR annually, in yearly cycles.
Data collected for updating NSBR is continuous.
18.3. Data collection
Data sent to EGR are collected from:
National Statistical business register;
Administrative data sources (Administrative business register, Commercial Court register, Central depository and clearing company, Register of Annual financial reports).
Statistical sources:
Feedback from statistical surveys;
EGR data (from previous cycle, or data on identification of units from EGR IS in the relevant cycle).
18.4. Data validation
The actions taken for data validation of the data sent to EGR are the following:
by comparing final EGR frame and NSBR data on MNE's, when missing data are found, they are manually checked and updated or corrected in NSBR;
all the inconsistency spotted by Eurostat and received in the EGR validation results after every frame, are investigated and corrected if needed
several times a year national administrative sources and NSBR are cross checked for finding inconsistencies, and they are corrected or updated in NSBR;
during the repair phase of EGR cycle, other EU-EFTA NSI's are contacted for finding the common solution of found errors.
Data is also prevalidated before the official transmission in eDAMIS.
When the datafile is uploaded via eDAMIS for prevalidation, the data file is validated by STRUVAL and CONVAL. The validation process generates a single validation report.
The feedback reports on prevalidated data files is of a great importance, as we can correct eventually errors in the data-sets (such as specific inconsistencies, duplicated in data etc.).
If no errors are present, than the data-file is sent to the production enviornment of eDamis, and than those data are sent to the EGR.
18.5. Data compilation
We do not impute missing data. If there are no data for ceratin variable (e.g. turnover, or number of employees), those variables are not sent in the datafiles for EGR, and they are flagged as O (missing value).
18.6. Adjustment
Not applicable.
No comment.
The EuroGroups register (EGR) is the statistical business register of Eurostat and the EU Member States and European Free Trade Association (EFTA) countries for multinational enterprise groups. The purpose of the EGR is to offer to statistical users a tool for coordinating frame population, to derive consistent statistical output with an improved quality in measuring global activities of European enterprises part of multinational enterprise groups.
The EGR produces data in yearly cycles and covers microdata on the groups and their enterprises and legal units. The EGR aims to register all multinational enterprise groups that have enterprises in EU Member States or EFTA countries, including European and non-European groups.
The Member States, EFTA countries and Eurostat exchange data on multinational enterprise groups and on the units belonging to those groups for the purposes of the European framework for statistical business registers to ensure the quality of the multinational enterprise group’s information in the Union.
The EGR brings together microdata on multinational enterprise groups from the EU and the EFTA countries' national statistical institutes, in line with the requirements of the Regulation (EU) No 2152/2019, and from a commercial data source for data outside the EU and EFTA.
8 May 2025
Global group head
The global group head (GGH) of an enterprise group is the parent legal unit that is not controlled either directly or indirectly by any other legal unit. The subsidiary legal units of a subsidiary legal unit are considered to be subsidiaries of the parent legal unit.
Global decision centre
The global decision centre (GDC) of an enterprise group is the unit where the enterprise group level’s strategic decisions are taken. A group may have several decision-making centres or several units dedicated to a particular internal function, for example accounting or human resources. However, the decisions about the group are made only in the GDC. The GDC may be the GGH or another legal unit under the GGH.
Ultimate Controlling Institutional unit
The ultimate controlling institutional unit (UCI) of a foreign affiliate means the institutional unit higher up a foreign affiliate’s chain of control that is not controlled by another institutional unit.
Activity of unit
Unit is active if it either generates positive net turnover, employs staff or makes investments during the referent year.
A legal unit can be legally or administratively active without any economic activity, when the inactive legal unit is part of an enterprise in combination with economically active legal units. Holding assets and/or liabilities shall also be regarded as an economic activity. A legal unit is also active, if it controls other legal units.
Number of employees
The number of employees represents the average number of persons who were, at some time during the reference year, employees of the statistical unit.
Number of employees and self -employed persons
The number of employees and self-employed persons is the sum of the number of employees and number of self- employed persons. The number of self- employed persons is the average number of persons who were at some time during the reference period the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers whose income is a funcition of the value of the ourtputs of the statistical unit are also included.
Net turnover
Net turnover is compiled in accordance with methodological instructions for Statistical Business Registers.
For all activities except for NACE 64, 65 and some activities of NACE 66 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.
Income is defined as increases in economic benefits during the reference period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.
The inflows referred to are arising from contracts with customers and are realized through the satisfaction by the statistical unit of performance obligations as foreseen in said contracts. Usually, a performance obligation is represented by the sale (transfer) of goods or the rendering of services, however, the gross inflows can also contain revenues obtained as a yield on the use by others of the statistical unit’s assets.
Excluded from net turnover are:
all taxes, duties or levies linked directly to revenue;
any amounts collected on behalf of any principal, if the statistical unit is acting as an agent in its relationship with said principal;
all income not arising in the course of ordinary activities of the statistical unit. Usually, these types of income are classified as ‘Other (operating) income’, ‘Financial income’, ‘Extra-ordinary income’ or under a similar heading, depending on the respective set of generally accepted accounting standards used to prepare the financial statements.
Infra-annual statistics may not be able to take into account aspects such as annual price reductions, subsidies, rebates and discounts.
For the activities of NACE K6411, K6419 and K649 net turnover is defined as the value of output minus subsidies or government grants.
For the activities of NACE K642 and K643 net turnover can be approximated by the total operating costs, if net turnover is not available in the financial statements.
For the activities of NACE K6511, K6512 and K652 net turnover is defined as Gross premiums earned.
For the activities of NACE K653 the net turnover is defined as total pension contributions
For activities of NACE K66 for which net turnover is not available in the financial statements, net turnover is defined as the value of output minus subsidies or government grants. For activities of NACE K66 for which net turnover is available in the financial statements, the standard definition of net turnover applies.
Total assets
Total assets refers to the total amount of assets owned by a person or entity. Assets are items of economic value, which are expended over time to yield a benefit for the owner. If the owner is a business, these assets are usually recorded in the accounting records and appear in the financial statements of the business. Not applicable for Cycle 2023.
Principal activity
The principal (or main) activity is the activity that contributes most to the total value added of a unit under consideration. In case value added is not available number of employees or turnover are used as proxy criterion.
The statistical units maintained in the EGR are defined in accordance with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
The EGR frame contains the following units: Legal units, Enterprises and Multinational enterprise groups.
Legal units include:
Legal persons whose existence is recognized by law independently of the individuals or institutions which may own them or are members of them,
Natural persons who are engaged in an economic activity in their own right.
The legal unit always forms, either by itself or sometimes in combination with other legal units, the legal basis for the statistical unit known as the 'enterprise'.
Enterprise
The enterprise is the smallest combination of legal units that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit.
Multinational enterprise group
A multinational enterprise group is an enterprise group that has at least two enterprises or legal units located in different countries. In business statistics also term ‘global enterprise group’ is used.
The data transmitted to the EGR during the cycle is made of the following datasets.
ISRLE file includes full population of incorporated resident legal units who could be part of a group. Branches as well as non profit instituions are included as well. Selection criteria is legal form of all legal units in NSBR. Additional criteria is that they are at least part of the refferent year legaly active (registered, not ceased on 31/12/T or legally ceased during the reference year T).
Non resident units are sent in two data-flows:
ISLEID file
For the re-identification of already identified foreign legal units the flow ISLEID is used in EGR IS. In this flow, LEID numbers of non resident units registered in NSBR are sent to EGR IS in EDAMIS for re-identification. The EGR IS system makes a matching on the LEID number and send back the latest data of the requested LEID numbers via eDamis in EGROUT_ISLEID flow. The answer file's records includes the LEID of the request and the actual data of the legal units -non resident, including the status of these LEID numbers (the status indicates if the LEID is valid) or in another words it could be used in future data exchanges. When the requested LEID number is not found in EGR IS, the answer part of the record is empty, only the requested LEID number is filled and the while the remaining variables (R_) remain empty.
So another flow should be done.
The data set with information on foreign legal units for the EGR Identification Service
ISNORLE file includes population of foreign legal unit recorded in national statistical business register (foreign legal units which are parents or subsidiaries of the resident legal units being part of multinational enterprise groups), but without LEID ID. For those units, only basic information is known; such as name, address, country, sometimes national ID of foreign unit. Those can be new legal units (non resident) for which the LEIDs still have to be found, or cases from previous cycles where the LEID ID was not found or was not valid in the EGR IS e.g was invalid, or for ones that were not identified in the ISLEID flow.
The data set with information on legal units.
LEU file includes all resident legal unit belonging to a global enterprise groups. They are sent to EGR for processing. LEU file is created by resident legal units that are part of foreign controlled MNE or domestic controlled MNE, neverthells if they are parents or subsidiaries.
The data set with information on relationships of ownership and control. Croatia also send the FC LEU (in another word those LEU which are not part of multinational enterprise group (MNE), but have foreign owner natural person.
REL file including the relationships between legal units is sent to EGR for processing:
two resident legal units;
one resident and one foreign legal unit;
two foreign legal units from non EU+EFTA countries.
Relationships in the REL could be:
control relationships (>50%);
minority relationships (<50).
where the resident legal units are part of multinational enterprise groups. We sent only control relationships (>50%) to the EGR. In the REL file all legal units participating in relationships, including the non-resident legal units, should be identified with LEID numbers. If LEID ID can not be found in the EGR IS for some non-resident units (for example for non-EU or non-EFTA legal units, as well as for some EU legal units, which for example have changed name, or national ID, or our administrative sources have old data, so matching in the EGR IS was not succeful), those relationships cannot be sent in the REL file.
The data set with information on enterprises.
ENT file including all enterprises made of legal units that are part of global enterprise groups contained in LEU file is sent to EGR for processing. Only economically active ENT have been sent to the EGR.
The Data set with information on links between enterprises and legal units.
LEL file including all links (parent/subsidiary) between enterprises (ENT) and legal units (LEU) that are part of MNE's is sent to EGR for processing.
The Data set with information on enterprise groups of which country is the GDC country for the EuroGroups Register.
GEG file including groups data that have Global decision centre (GDC) in Croatian NSBR are sent to the EGR for processing. GEG FC have also been sent to the EGR (in another words those GEG's whose LEU/ENT have foreign natural person as owner).
The groups’ variables are updated after receiving the preliminary frame:
by comparing data in NSBR and in the preliminary frame;
by updating or correcting REL in the EGR IM on line or in REL file;
by sending e-mail to the NSI who are in REL with HR LEU, but according to the priority rules we could not update that REL in the EGR IM.
Reference area to which the data refer when sending to the EGR is the whole World (all EG registered on national territory in NSBR who have parts in other countries - MNE should have at least one enterprise and/or legal unit in Croatia).
The reference period for data sent to the EGR reflects the picture of 31 December of the given reference year.
Data transmitted to EGR during the EGR 2023 cycle includes data for the 2023 reference year. The identification, economic variables (number of employees, turnover and economic activity) refer to the 2023 reference year.
Units
Assessment
Legal units
Very good
Relationships between legal units
Good
Enterprises characteristics
Very good
Enterprises perimeters
> Very good
Multinational enterprise group (with Global decision centre in Croatia)
Very good
The accuracy assessment is based on:
Use of several national administrative data sources for updating legal units
Use of EGR final frame for 2022 RY, and preliminary and initial EGR 2023 frame for comparing data in the EGR and in national statistical business register (NSBR) for updating NSBR.
Use of EGR validation results after every frame for improving the quality of sent data.
Manual checking of legal units and their relationships when needed, in foreign public available registers and on web sites of big MNE's with Global decision center in Croatia
Some relationships between legal units and non-resident legal units are not sent to the EGR, although they exist in NSBR, because there is no LEID ID for those units in the EGR IS (it is not possible to find LEID ID). This is especially concerning the non-EU or EFTA legal units
Economic characteristics for enterprises are taken from financial annual account that is submitted to the financial agency and/or tax office by legal units.
Manual checking od the most important Croatian multinational enterprise groups via their annual financial reports, via their web pages or even by direct contact.
The main issues regarding accuracy of the data and issue importance are as follows:
Units
Issue
Importance
Legal units
Duplicate
Some non-resident LEU were duplicated due to the double records received from EGR IS
Relationships between legal units
Under-coverage
Some relationship could not be sent to the EGR due to the missing LEID ID. As a result, some GEGs could not be sent to the EGR too.
Enterprises characteristics
Data on employment for small businesses are sometimes missing
Economic activity of an enterprise has to be determined.
Enterprise perimeter
Delineation of enterprises
Continuity of complex enterprise from RY 2022 to RY 2023
Multinational enterprise group characteristics (with Global decision centre in Croatia)
Missing total assets
Total assets were not applicable for Groups with Global decision center in Croatia for the RY Cycle 2023
Lacking of web addresses of MNE
Large number of MNE lack web address
The actions taken to reduce mistakes and to improve accuracy of the data send to the EGR during the EGR 2023 cycle are as follows:
Some of non-EU and non-EFTA legal units had double records in the EGR IS and different LEID ID due to different private provider. It was reported to Eurostat, and it was corrected.
All the inconsistency spotted by Eurostat and received in the EGR validation results after every frame, were investigated and corrected if needed.
Manual checking of legal units and their relationships has been done when needed in foreign public available registers, or on web sites of big MNE's
Economic variable for enterprises were checked several times, so only economically active enterprises (with at least one persons employed and/or turnover) have been sent to the EGR.
Problem with enterprise perimeters came with complex enterprises, because of the changes that happened during the RY 2023. Those problems were detected, and solved, some with the help of EGR.
Multinational enterprise groups were checked before delivery to the EGR, especially those that were in the top-tier profiling for the RY 2023. For some GEGs web address has been found and added in the GEG file, although it requires a lot of manual work.
Variable “Group persons employ active outside Europe” were coped from the preliminary EGR 2023 frame or from profiling, as we do not have proper source for that variable. The only source for that variable is EGR or the Group itself if it is in the profiling perimeter.
The economic variables on employment are recorded in absolute figures.
The net turnover for enterprises is recorded in EUR currency.
The net turnover and net total asset is recorded in millions in EUR currency.
We do not impute missing data. If there are no data for ceratin variable (e.g. turnover, or number of employees), those variables are not sent in the datafiles for EGR, and they are flagged as O (missing value).
Croatian national statistical business register (NSBR) is set up in accordance with EBS Regulation (EU) 2019/2152 using any relevant data sources while avoiding excessive burden on respondents and taking due account of the cost effectiveness of the NSAs.
Administrative and statistical sources, relevant for NSBR having MNE's are:
Administrative Business Register, Commercial Court Register, Central depository and Clearing Company, Tax Administration, Register of Annual Financial Reports, feedback from statistical surveys, public available foreign administrative registers, web pages of Groups, EGR final frame for the referent year, EGR IS.
Not applicable.
The EGR process refers to a reference year T and is run yearly over a period of 11 months, between May T+1 and March T+2.
Final EGR frame for a reference year T is produced on March T+2. After that, IFATs and OFATs EGR final frames are given to the respective statistical domains for further work.
By the end of May T+2 for the reference year T, NSBR is also finished with the final national MNE frame.
The geographical comparability of national statistical business registers is ensured by the application of common definitions of the statistical units laid down in the Council Regulation (EEC) No 696/93.
The SBR variables are harmonised and set up in accordance with the Annex VIII and Annex IX to the Commission Implementing Regulation (EU) 2020/1197 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics. Further guidelines on the variables implementation in the NSBRs are given in the EBS methodological manual for Statistical Business Registers (2021 edition).
The comparability over time of the frames results from the information provided in concept 3.8.
NSBR frame for MNE's is comparable from EGR RY 2012 till EGR RY 2021.
A break in series occurred for RY 2022 due to increased number of legal units under foreign control delivered to EGR. For the first time CBS included legal units under the control of a foreign natural person.
For RY 2023 less enterprises were delivered to the EGR than for RY 2022 due to the fact that only economically active enterprises were included.
