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.
Division for accounting statistics and business register
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
10 May 2025
2.2. Metadata last posted
10 May 2025
2.3. Metadata last update
10 May 2025
3.1. Data description
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:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
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
A statistical unit is considered to have been active during the reference period, if in said period it either realized positive net turnover or produced outputs or had employees or performed investments.
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 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 NACE K64-K66 turnover is not calculated.
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 by reference to NACE Rev. 2, first at the highest level of 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 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.
The data set with information on all incorporated resident legal units for the EGR Identification Service.
ISRLE file includes full population of resident legal units is sent to EGR for identification.
The data set with information on foreign legal units for the EGR Identification Service.
ISNORLE file including full population of foreign legal unit recorded in national statistical business register is sent to EGR for identification.
The data set with information on legal units.
LEU file including full population of resident legal unit belonging to a global enterprise group is sent to EGR for processing.
The data set with information on relationships of ownership and control.
REL file including full population of relationships between legal units is sent to EGR for processing:
two resident legal units
one resident and one foreign legal unit
Relationships in the REL are:
control relationships (>50%)
The data set with information on enterprises.
ENT file including full population of enterprises made of legal unit sent in LEU files is sent to EGR for processing.
The Data set with information on links between enterprises and legal units.
LEL file including full population of links between enterprise (ENT) and legal units (LEU) 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 all the global enterprise groups of which the country is the GDC country
The groups’ variables are updated after receiving the preliminary frame:
Number of persons employed.
Turnover for the largest groups and for the groups in the OFATS population.
3.7. Reference area
The reference area for resident legal units is the territory of the country. For nonresident legal units in multinational enterprise groups any country outside the national territory may be relevant.
3.8. Coverage - Time
The EGR frames are available from reference year 2008 onwards. NSI transmits data for the EGR production cycle since 2008 reference year.
3.9. Base period
Not applicable.
The economic variables on employment are recorded in absolute figures.
The net turnover for enterprises is recorded in 1000 of national currency.
The net turnover and net total asset for enterprise groups are recorded in millions in national 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
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.
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:
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 party to the exchange of confidential data, exclusively for statistical purposes.
Information on ESS Data Quality Programme for statistical business registers is available on CIRCABC.
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:
Quality management and assurance procedures of the data sources, including methodological standards and guidelines assuring quality;
Data validation procedures – consistency and validity controls.
11.2. Quality management - assessment
The quality assessment procedure includes:
automatic validation procedures to check coherence between statistical units and their variables,
data format and logical content of data
crosschecks with other sources and data from previous years,
checks for consistency between populations.
12.1. Relevance - User Needs
The national users of EGR data are IFATS and OFATS.
For IFATS the most important data is UCI/GDC. The statistical needs for OFATS are data on UCI/GDC and data on foreign subsidiaries.
The incomplete coverage of EGR outside EU/EFTA is a shortcoming for OFATS users.
12.2. Relevance - User Satisfaction
There are no specific measures to determine user satisfaction.
On national level there is cooperation between the SBR/EGR and the FATS domains and through this cooperation the satisfaction and needs of the FATS users are known.
12.3. Completeness
Full population of incorporated legal units is sent to EGR IS.
All resident relationships in multinational enterprise groups are sent to EGR.
For foreign legal units, all identified relationships between resident and foreign legal units are sent to EGR.
13.1. Accuracy - overall
The accuracy of the data transmitted to the EGR is:
Units
Assessment
Legal units
Very good
Relationships between legal units
Very good
Enterprises characteristics
Very good
Enterprises perimeters
Very good
Multinational enterprise group (with Global decision centre in my country)
Very good
This accuracy assessment is based on:
The overall quality and coverage of the national BR and the national Enterprise Groups Register
The quality and coverage of the data sources of the national BR and Enterprise Groups Register
Units
Issue
Assessment
Legal units
No issues
Not relevant
Relationships between legal units
No issues
Not relevant
Enterprises characteristics
No issues
Not relevant
Enterprise perimeter
No issues
Not relevant
Multinational enterprise group (with Global decision centre in my country)
No issues
Not relevant
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 to the EGR have been transmitted on time.
15.1. Comparability - geographical
The data is comparable between geographical areas.
15.2. Comparability - over time
EGR frames for reference years 2008 to 2011 are comparable as the process was based on the EGR system version 1.0.
EGR frames for reference years 2012 and 2013 are comparable as they were produced during the transition from EGR system version 1.0 to EGR system version 2.0.
The EGR frame for reference year 2014 is the first frame produced in EGR system version 2.0. From EGR frame 2015 onwards, the annual frames are comparable to the previous/following EGR frames.
Continuity of legal units, enterprises and multinational enterprise groups exists in the system.
15.3. Coherence - cross domain
Coherence of data sent to Eurostat with other data sources and statistical domains:
Data on legal units, enterprises and enterprise groups are coherent with data from the national statistical business register.
Data on enterprises are coherent with SBS.
15.4. Coherence - internal
Data sent to EGR should be internally consistent. There is a set of standard quality checks that are routinely perform at national level before transmitting the data to Eurostat:
All resident legal units in relationships sent to EGR (REL-file and LEU-file) are found in the ISRLE-file of all resident legal units sent to EGR IS for identification.
All resident legal units in relationships (REL-file) are found in the corresponding LEU-file.
Not available.
17.1. Data revision - policy
Not applicable
17.2. Data revision - practice
Not applicable
18.1. Source data
Data on resident legal units and enterprises are based on the statistical business register at Statistics Norway. The ultimate source of legal units is the administrative register The Central Coordinating Register of Legal Entities.
The source for the number of persons employed and turnover in enterprises is SBS.
Data on enterprise groups, links between resident legal units and links to foreign direct owners are based on the national Enterprise groups register. The main source of this register is the Shareholders register from the Norwegian Tax Authority, which contains information about ownership of all Norwegian limited liability companies.
Data on non-resident subsidiaries of resident legal units is based on survey data from OFATS. The coverage of this survey is limited to the largest and most important resident legal units with foreign subsidiaries.
18.2. Frequency of data collection
National data sent to EGR annually
The national statistical business register is updated continously.
The national Enterprise Groups register is updated annually from its main source the Shareholders register, but some data is also updated continuously
The data from SBS and OFATS are collected annually.
18.3. Data collection
Data sent to EGR are collected from:
The national Statistical business register
The national Enterprise groups register of Statistics Norway
Administrative data source: The Central Coordinating Register of Legal Entities
Statistical surveys (IFATS, OFATS, SBS)
18.4. Data validation
All data sent to EGR are checked for
missing variables
invalid values
inconsistent values of the variables.
consistency between populations of units
Procedures for relationships:
checking that all resident legal units in the REL-file are found in the file of all resident legal units sent to the EGR IS for identification (ISRLE).
checking the validity of the combinations of type of relationship and type of ownership
checking the validity of the combinations of the values of percentage voting power and percentage shares.
18.5. Data compilation
Not relevant.
18.6. Adjustment
Not applicable.
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.
10 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
A statistical unit is considered to have been active during the reference period, if in said period it either realized positive net turnover or produced outputs or had employees or performed investments.
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 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 NACE K64-K66 turnover is not calculated.
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 by reference to NACE Rev. 2, first at the highest level of classification and then at more detailed levels (top-down method).
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.
The data set with information on all incorporated resident legal units for the EGR Identification Service.
ISRLE file includes full population of resident legal units is sent to EGR for identification.
The data set with information on foreign legal units for the EGR Identification Service.
ISNORLE file including full population of foreign legal unit recorded in national statistical business register is sent to EGR for identification.
The data set with information on legal units.
LEU file including full population of resident legal unit belonging to a global enterprise group is sent to EGR for processing.
The data set with information on relationships of ownership and control.
REL file including full population of relationships between legal units is sent to EGR for processing:
two resident legal units
one resident and one foreign legal unit
Relationships in the REL are:
control relationships (>50%)
The data set with information on enterprises.
ENT file including full population of enterprises made of legal unit sent in LEU files is sent to EGR for processing.
The Data set with information on links between enterprises and legal units.
LEL file including full population of links between enterprise (ENT) and legal units (LEU) 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 all the global enterprise groups of which the country is the GDC country
The groups’ variables are updated after receiving the preliminary frame:
Number of persons employed.
Turnover for the largest groups and for the groups in the OFATS population.
The reference area for resident legal units is the territory of the country. For nonresident legal units in multinational enterprise groups any country outside the national territory may be relevant.
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.
The accuracy of the data transmitted to the EGR is:
Units
Assessment
Legal units
Very good
Relationships between legal units
Very good
Enterprises characteristics
Very good
Enterprises perimeters
Very good
Multinational enterprise group (with Global decision centre in my country)
Very good
This accuracy assessment is based on:
The overall quality and coverage of the national BR and the national Enterprise Groups Register
The quality and coverage of the data sources of the national BR and Enterprise Groups Register
Units
Issue
Assessment
Legal units
No issues
Not relevant
Relationships between legal units
No issues
Not relevant
Enterprises characteristics
No issues
Not relevant
Enterprise perimeter
No issues
Not relevant
Multinational enterprise group (with Global decision centre in my country)
No issues
Not relevant
The economic variables on employment are recorded in absolute figures.
The net turnover for enterprises is recorded in 1000 of national currency.
The net turnover and net total asset for enterprise groups are recorded in millions in national currency.
Not relevant.
Data on resident legal units and enterprises are based on the statistical business register at Statistics Norway. The ultimate source of legal units is the administrative register The Central Coordinating Register of Legal Entities.
The source for the number of persons employed and turnover in enterprises is SBS.
Data on enterprise groups, links between resident legal units and links to foreign direct owners are based on the national Enterprise groups register. The main source of this register is the Shareholders register from the Norwegian Tax Authority, which contains information about ownership of all Norwegian limited liability companies.
Data on non-resident subsidiaries of resident legal units is based on survey data from OFATS. The coverage of this survey is limited to the largest and most important resident legal units with foreign subsidiaries.
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.
The data is comparable between geographical areas.
EGR frames for reference years 2008 to 2011 are comparable as the process was based on the EGR system version 1.0.
EGR frames for reference years 2012 and 2013 are comparable as they were produced during the transition from EGR system version 1.0 to EGR system version 2.0.
The EGR frame for reference year 2014 is the first frame produced in EGR system version 2.0. From EGR frame 2015 onwards, the annual frames are comparable to the previous/following EGR frames.
Continuity of legal units, enterprises and multinational enterprise groups exists in the system.
