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 in 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:
Statistical classification of economic activities in the European Community NACE Rev 2;
European System of Accounts (ESA 2010);
List of 2-digit country codes (ISO 3166-1);
List of legal forms of the legal units;
Currency codes (ISO 4217).
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 and non active legal units.
Holding assets and/or liabilities are also considered as an economic activity.
Also the presence of Branches and SPE units (Special Purpose Entities) have been carried out. Regarding SPEs ISTAT, in cooperation with GNI and NCB, has created an algorithm for the identification of the SPEs units in the Business Register which has shown that no entity resident in Italy satisfies the criteria required by the SPE definition. For this reason, no SPE units were send to EGR. The National Statistical Business Register covers all the NACE sectors except: Activities of households as employers; undifferentiated goods-and services-producing activities of households for own use and (T); Activities of extraterritorial organisations and bodies (U).
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.
Active unit
A statistical unit is considered active during the reference period, if in said period it either realized positive net turnover or produced outputs or had employees or performed investments. 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.
Number of employees
The number of employees represents the average number of persons who were, at some time during the reference period, 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 function of the value of the outputs of the statistical unit are also included.
Net turnover
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 it 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.
Principal activity
The principal (or main) activity is the activity that contributes most to the total value added of a unit under consideration. Ideally, the principal activity of the unit should be determined with reference to the value added to the goods and services produced, by applying the top-down method. The top-down method follows a hierarchical principle: the classification of the unit at the lowest level of the classification must be consistent with the classification of the unit at higher levels. The principal activity so identified does not necessarily account for 50 % or more of the unit’s total value added. In the European Union, the classification of principal activity is determined according to the classification NACE Rev. 2, first at the highest level of the classification and then at more detailed levels (top-down method).
3.5. Statistical unit
The statistical units maintained in the EGR are defined in accordance with 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, Enterprise and Multinational enterprise group
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 defined 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. 1.The ISRLE dataset includes 2,515,870 population of resident legal units sent to EGR for identification.
2.The ISNORLEdataset includes information on foreign legal units for the EGR Identification Service. The sum of the distinct deliveries is equal to 150,610 foreign legal units sent to the EGR for identification, of these, almost 79% have been identified and registered in the national statistical business register. The recognized foreign units have been identified, mainly, through the LEID already present in our business registers with the presence of the same LEU_NAME and LEU_COUNTRY_CODE.
3.The LEU dataset includes resident legal units belonging to a global enterprise groups. These legal units have been sent in two separate submissions: -the first one on November which contained 89,504 LEUs -the second on January of 86,100 LEUs, this second sending contained some new legal units and many updates on the LEU characters already sent in November; for this reason the total number of distinct LEU for LEU LEID corresponds at 92,676 distinct resident legal units.
4.The REL dataset with information on relationships of ownership and control includes 117.814 not duplicated relationships between legal units sent to EGR for processing of which: - 61,654 between two resident legal units - 50,088 between one resident and one foreign legal unit - 6,072 between two foreign legal units All the Relationships in the REL are control relationships (>50%)
5. the ENT dataset includes ENTs whose structure is made of legal unit sent in LEU files to EGR. The ENTs have been sent for processing in two separate submissions: -the first one on November which contained 38,516 ENTs -the second sending on January contained 41,497 ENTs; this second sending contained some new ENT and many ENT already sent on November which have changed their structure with respect to the previous sending; for this reason the total number of distinct ENT for ENT_NSA_ID corresponds at 41,709 distinct ENTs.
6.The LEL dataset with information on links between enterprises and legal units includes links between enterprise (ENT) and legal units (LEU) sent to EGR for processing and it has been sent in two separate submissions: -the first one on November which contained 56,968 LELs -the second one on January, which contained 59,719 LELs; this second sending contained all the links between legal units and ENT of those ENT which have been changed something in their structures or variable with respect to the previous sending; for this reason the total number of distinct LEL for LNK_ENT_NSA_ID and LNK_LEU_LEID corresponds at 59,505 distinct LELs.
7 The GEG file is the dataset sent to EGR with information on enterprise groups; the GEG file includes 5,975 groups whose GDC country is in Italy.
3.7. Reference area
The reference area for national statistical business register is the territory inside and outside of the EU and EFTA countries.
3.8. Coverage - Time
The EGR frames are available from reference year 2008 onwards. ISTAT transmits data for the EGR production cycle since 2011 year with reference year data T-1.
3.9. Base period
Not applicable
The economic variables on employment are recorded in absolute figures. The net turnover for enterprises is recorded in Euro. The net turnover and net total asset in the GEG file are recorded in millions Euro.
The reference period for data sent to the EGR reflects the picture on 31 December of the given reference year. Data transmitted to EGR during the EGR2023 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
Legal acts and other agreements - EU level
• Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics; • Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics.
The EBS Regulation (EU) 2019/2152 lays down provisions on the exchange of and access to confidential data for the purpose of the European framework for statistical business registers.
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:
Bank of Italy Regolamento_europeo_n.223_del_2009)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 national legislative measures or other formal procedures which prevent unauthorised disclosure of data that identify a person or economic entity either directly or indirectly include:
Since in relationships there are also some natural persons, we are subject to the national legislative for the protection of personal data:
1) Codice in materia di protezione dei dati personali (D.lgs. n. 196 del 30 giugno 2003) - Annex A3 Codice Deontologico 1)
7.2. Confidentiality - data treatment
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 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 part of the exchange of confidential data, exclusively for statistical purposes.
NSI exchanges information on multinational enterprise groups with: - Other Member States for Profiling activity through the International Profiling Tool called IPT - National Central Bank (NCB) for quality assessment with regards to specific financial operators (SPE, Branches, Holding and foreign legal units with LEI codes) - And for the GNI reserve analysis
European Business Profiling Recommendations manual edition 2020
10.7. Quality management - documentation
1. Data Quality Program (CIRCABC)
2. Quality indicators on EGR for monitoring the quality (input, process, output)
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. At national level, the quality of the data sent to EGR is assured as follows: -following the Eurostat Data Quality Program the quality and the compliance have been assured for the data transmitted to EGR using the instruments of the EBS quality framework. -sending the data to EGR only after the integration of the information from administrative and statistical sources for the reference year of the EGR cycle. -performing, for MNEs of national relevance, cooperatively profiling on an agreed number of top EU multinational groups according to the ESBRs profiling programme and integrating the results of the profiling activities in the data delivered to EGR.
11.2. Quality management - assessment
A quality assessment procedure includes: • automatic validation procedures to check the consistency between the statistical units and their variables, • data format and logical data content • cross-checks with other sources and data from previous years, • Controls on groups that are multinational in BR and domestic in EGR • Coverage of branches, ad hoc methodology to send branches to EGR • Crosscheck with profiling (desk activities and IntraFlow results….) and FATS Inward and Outward surveys; • The use of an algorithm for the identification of foreign legal units (the implementation of the national algorithm for the identification of foreign legal units guarantees reaching almost 70% of the identification matches of a total of foreign unit belonging to multinational groups).
12.1. Relevance - User Needs
The analysis on globalization is relevant for the Balance of Payments and for national accounts
12.2. Relevance - User Satisfaction
The data produced and the concepts used (definitions, classifications, and so on) try to reflect user needs.
12.3. Completeness
The variables that are considered mandatory according to the EBS Regulation (EU) 2019/2152 regulation are complete, instead the variables considered optional or conditional are not always complete
13.1. Accuracy - overall
Self-assessment of the overall accuracy by type of unit
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 ITALY) >Good
Explanation on self-assessment
To assess the accuracy of the microdata delivered to EGR by type of unit, we carried out a self-assessment by comparing them with data considered as a benchmark. In our case, the benchmark consists of the data published in our national registers for the same reference year.
Main issues and their importance impacting the accuracy by type of unit
Legal units> VERY GOOD almost complete-coverage no duplicates detected; almost 98% of the resident legal unit sent for EGR-IS on May 2024 are the same resident legal units present in the final version NSBR RY=2023. Moreover 92% of Italian LEUs in MNEs in the EGR (57,000 out of 62,000 LEUs) are also present in the NSBR within MNEs. Looking at those 57,000 common resident legal units between the final EGR frame and the NSBR, we found a high level of consistency especially for the MNEs having Italian GDC: In detail: -In the EGR, 30,276 Italian LEUs belong to MNEs with an Italian GDC (6,895 MNEs), and -In the NSBR, 31,144 Italian LEUs belong to the same MNEs with an Italian GDC (6,971 MNEs).
Relationships > GOOD Under-coverage is observed only among legal units involved in cross-border relationships, due to an incomplete identification of non-Italian foreign legal units. This prevents the transmission of all relationships involving these foreign units and their Italian counterparts
Enterprises characteristics> VERY GOOD there are no duplicates and the characteristics of the ENTs sent to EGR are nearly final, given that the national dissemination of these units takes place after the release of the EGR final frame.
Enterprises structures> VERY GOOD the structures of the ENTs sent to EGR are nearly final given that the national dissemination of these units takes place after the release of the EGR final frame.
Multinational enterprise group (with Global decision centre in Italy) >GOOD some missing non mandatory data because no data source is available for worldwide characteristics
List of actions taken to improve the accuracy
To collect and improve data at ENT level, a survey on intra-group flows called RFI - was conducted through a questionnaire addressed to around 80 large groups. The aim was to test and validate the ENT structures and related data . The RFI survey enabled profilers to contact large groups in order to collect more accurate data at the ENT level. The results of the survey. Along with the outcomes of the profiling activity, were integrated into the national register and sent to EGR the first days of March.
A significantly higher percentage of legal units recognition has been achieved, which contributed to an increase in the number of cross-border relationships sent. The national level algorithm - ensures a 79% matche rates for foreign legal units
to minimize the risk of breaking the group structureand to ensure a more accurate MNES structure, in the REL file, Italy sent all direct relationships and many indirect relationships.
Italy participated on a voluntary basis in the IPT profiling both as a GDC and as partnering, to ensure that the ENTs of foreign multinational groups profiled in the IPTs were consistent with those ENT recorded in the national NBR. This profiling activity contributes to greater data accurate even in EGR thanks to the integration of information between IPT and EGR.
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.
14.2. Punctuality
The data have been sent as required by the EGR calendar cycle 2023
15.1. Comparability - geographical
Data not available
15.2. Comparability - over time
All data are comparable over time, with the exception of those of ENTs because between 2017 and 2019, the new definition of ENT was implemented in the registers and this caused a significant reduction in the number of ENTs between those years.
15.3. Coherence - cross domain
The population of the groups is disseminated annually to all Istat domains and is used as a reference population to establish the domestic groups from the multinational ones. The governance of multinational groups is also explored, establishing whether it is actually in the hands of an Italian unit even if the ultimate parent company is foreign.
15.4. Coherence - internal
Data sent to EGR should be internally consistent. There is a set of standard quality checks that are routinely performed at national level before transmitting the data to Eurostat
• Comparison with profiling data
• Checks with the previous year data
• Checks with FATS data surveys
• and others (See box 11.2)
Not available.
17.1. Data revision - policy
Not applicable
17.2. Data revision - practice
Not applicable
18.1. Source data
The data sent to EGR are collected at miclrolevel by the following adiministrative and statistical sources
National statistical business registers
Administrative data sources.
Profiling activities
Intra Flow surveys
Manual checks
18.2. Frequency of data collection
National data hve been sent to EGR annually following the EGR calendar
18.3. Data collection
Data sent to EGR are collected from the sources described in box 18.1:
-The administrative sources feed the register on an annual basis. -Manual checks and profiling activity allows to update the business registers on a continuous basis
18.4. Data validation
In the data transmission phase, the NSI files are automatically validated sequentially through two processes: before Struval and then Conval validation processes.
STRUVAL process checks the structural of the file then, after the data files successfully passed this process need to pass the validation of the content through the CONVAL validation process, based on validation rules and constraints defined by the EGR Team and based on the requirements of the EGR system.
18.5. Data compilation
The procedures used to combine data from different sources apply some priority rules: data from profiling activities have priority over all other data from administrative and statistical sources.
18.6. Adjustment
Not applicable.
There are 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 in Regulation (EU) No 2152/2019, and from a commercial data source for data outside the EU and EFTA.
20 April 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.
Active unit
A statistical unit is considered active during the reference period, if in said period it either realized positive net turnover or produced outputs or had employees or performed investments. 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.
Number of employees
The number of employees represents the average number of persons who were, at some time during the reference period, 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 function of the value of the outputs of the statistical unit are also included.
Net turnover
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 it 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.
Principal activity
The principal (or main) activity is the activity that contributes most to the total value added of a unit under consideration. Ideally, the principal activity of the unit should be determined with reference to the value added to the goods and services produced, by applying the top-down method. The top-down method follows a hierarchical principle: the classification of the unit at the lowest level of the classification must be consistent with the classification of the unit at higher levels. The principal activity so identified does not necessarily account for 50 % or more of the unit’s total value added. In the European Union, the classification of principal activity is determined according to the classification NACE Rev. 2, first at the highest level of the classification and then at more detailed levels (top-down method).
The statistical units maintained in the EGR are defined in accordance with 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, Enterprise and Multinational enterprise group
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 defined 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. 1.The ISRLE dataset includes 2,515,870 population of resident legal units sent to EGR for identification.
2.The ISNORLEdataset includes information on foreign legal units for the EGR Identification Service. The sum of the distinct deliveries is equal to 150,610 foreign legal units sent to the EGR for identification, of these, almost 79% have been identified and registered in the national statistical business register. The recognized foreign units have been identified, mainly, through the LEID already present in our business registers with the presence of the same LEU_NAME and LEU_COUNTRY_CODE.
3.The LEU dataset includes resident legal units belonging to a global enterprise groups. These legal units have been sent in two separate submissions: -the first one on November which contained 89,504 LEUs -the second on January of 86,100 LEUs, this second sending contained some new legal units and many updates on the LEU characters already sent in November; for this reason the total number of distinct LEU for LEU LEID corresponds at 92,676 distinct resident legal units.
4.The REL dataset with information on relationships of ownership and control includes 117.814 not duplicated relationships between legal units sent to EGR for processing of which: - 61,654 between two resident legal units - 50,088 between one resident and one foreign legal unit - 6,072 between two foreign legal units All the Relationships in the REL are control relationships (>50%)
5. the ENT dataset includes ENTs whose structure is made of legal unit sent in LEU files to EGR. The ENTs have been sent for processing in two separate submissions: -the first one on November which contained 38,516 ENTs -the second sending on January contained 41,497 ENTs; this second sending contained some new ENT and many ENT already sent on November which have changed their structure with respect to the previous sending; for this reason the total number of distinct ENT for ENT_NSA_ID corresponds at 41,709 distinct ENTs.
6.The LEL dataset with information on links between enterprises and legal units includes links between enterprise (ENT) and legal units (LEU) sent to EGR for processing and it has been sent in two separate submissions: -the first one on November which contained 56,968 LELs -the second one on January, which contained 59,719 LELs; this second sending contained all the links between legal units and ENT of those ENT which have been changed something in their structures or variable with respect to the previous sending; for this reason the total number of distinct LEL for LNK_ENT_NSA_ID and LNK_LEU_LEID corresponds at 59,505 distinct LELs.
7 The GEG file is the dataset sent to EGR with information on enterprise groups; the GEG file includes 5,975 groups whose GDC country is in Italy.
The reference area for national statistical business register is the territory inside and outside of the EU and EFTA countries.
The reference period for data sent to the EGR reflects the picture on 31 December of the given reference year. Data transmitted to EGR during the EGR2023 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.
Self-assessment of the overall accuracy by type of unit
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 ITALY) >Good
Explanation on self-assessment
To assess the accuracy of the microdata delivered to EGR by type of unit, we carried out a self-assessment by comparing them with data considered as a benchmark. In our case, the benchmark consists of the data published in our national registers for the same reference year.
Main issues and their importance impacting the accuracy by type of unit
Legal units> VERY GOOD almost complete-coverage no duplicates detected; almost 98% of the resident legal unit sent for EGR-IS on May 2024 are the same resident legal units present in the final version NSBR RY=2023. Moreover 92% of Italian LEUs in MNEs in the EGR (57,000 out of 62,000 LEUs) are also present in the NSBR within MNEs. Looking at those 57,000 common resident legal units between the final EGR frame and the NSBR, we found a high level of consistency especially for the MNEs having Italian GDC: In detail: -In the EGR, 30,276 Italian LEUs belong to MNEs with an Italian GDC (6,895 MNEs), and -In the NSBR, 31,144 Italian LEUs belong to the same MNEs with an Italian GDC (6,971 MNEs).
Relationships > GOOD Under-coverage is observed only among legal units involved in cross-border relationships, due to an incomplete identification of non-Italian foreign legal units. This prevents the transmission of all relationships involving these foreign units and their Italian counterparts
Enterprises characteristics> VERY GOOD there are no duplicates and the characteristics of the ENTs sent to EGR are nearly final, given that the national dissemination of these units takes place after the release of the EGR final frame.
Enterprises structures> VERY GOOD the structures of the ENTs sent to EGR are nearly final given that the national dissemination of these units takes place after the release of the EGR final frame.
Multinational enterprise group (with Global decision centre in Italy) >GOOD some missing non mandatory data because no data source is available for worldwide characteristics
List of actions taken to improve the accuracy
To collect and improve data at ENT level, a survey on intra-group flows called RFI - was conducted through a questionnaire addressed to around 80 large groups. The aim was to test and validate the ENT structures and related data . The RFI survey enabled profilers to contact large groups in order to collect more accurate data at the ENT level. The results of the survey. Along with the outcomes of the profiling activity, were integrated into the national register and sent to EGR the first days of March.
A significantly higher percentage of legal units recognition has been achieved, which contributed to an increase in the number of cross-border relationships sent. The national level algorithm - ensures a 79% matche rates for foreign legal units
to minimize the risk of breaking the group structureand to ensure a more accurate MNES structure, in the REL file, Italy sent all direct relationships and many indirect relationships.
Italy participated on a voluntary basis in the IPT profiling both as a GDC and as partnering, to ensure that the ENTs of foreign multinational groups profiled in the IPTs were consistent with those ENT recorded in the national NBR. This profiling activity contributes to greater data accurate even in EGR thanks to the integration of information between IPT and EGR.
The economic variables on employment are recorded in absolute figures. The net turnover for enterprises is recorded in Euro. The net turnover and net total asset in the GEG file are recorded in millions Euro.
The procedures used to combine data from different sources apply some priority rules: data from profiling activities have priority over all other data from administrative and statistical sources.
The data sent to EGR are collected at miclrolevel by the following adiministrative and statistical sources
National statistical business registers
Administrative data sources.
Profiling activities
Intra Flow surveys
Manual checks
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.
Data not available
All data are comparable over time, with the exception of those of ENTs because between 2017 and 2019, the new definition of ENT was implemented in the registers and this caused a significant reduction in the number of ENTs between those years.
