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.
Statistik Austria - Bundesanstalt Statistik Österreich
1.2. Contact organisation unit
Directorate Business Statistics
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Statistik Austria, Bundesanstalt Statistik Österreich, Guglgasse 13,1110 Wien, Austria
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
31 October 2024
2.2. Metadata last posted
31 October 2025
2.3. Metadata last update
31 October 2025
3.1. Data description
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
In country-level business statisticsoutward foreign affiliates statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities outward foreign affiliates statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on country-level business activities in the OFATS data category:
Number of foreign-controlling enterprises (UCI concept) and their domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and their domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and their domestic affiliates
Variables on the international activities in the OFATS data category:
Number of enterprises abroad ultimately controlled by institutional units of the reporting country
Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country
Employee benefits expense in enterprises abroad ultimately controlled by institutional units of the reporting country
Gross investment in tangible non-current assets of enterprises abroad ultimately controlled by institutional units of the reporting country
Net turnover of enterprises abroad ultimately controlled by institutional units of the reporting country
3.2. Classification system
Classification systems used in the FATS are as follows:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
List of 2-digit country codes (ISO 3166-1);
Currency codes (ISO 4217).
3.3. Coverage - sector
Market producers of NACE Sections B to N and P to S.
3.4. Statistical concepts and definitions
In country-level business statisticsOutward Foreign Affiliates Statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities Outward Foreign Affiliates Statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
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.
Description of the coverage of Special Purpose Entities (SPE):
Reporting units: SPEs in the strict sense (foreign controlled units performing special tasks) are not included as reporters as they are not part of the population of European FATS statistics (no economic activity), and thus their foreign affiliates are not included either. Other kinds of SPEs (under less strict definition) could be included as they are not specifically identified. However, respective definitions are still outstanding.
For statistical units (i.e. foreign affiliates), SPEs are not identified too, and thus not excluded from the data. Especially, as statistical units reporting zero employment and/or zero turnover are kept in the data (see above), SPEs could be included in the data. On the other hand, most SPEs might not qualify for the cut-off threshold applied
Description of the treatment of equally shared control:
In cases of ownership up to, and including, 50%, in principle, no control is assumed. If two residents hold exactly 50% of the affiliate's nominal capital each, it is left to the respondents to report whether one actually exerts control. In very rare cases where additional information is available (e.g. on virtual control within the group), control will be assigned in the data production process.
Description of the treatment of multiple minority ownership:
If two residents jointly control an affiliate (own a joint majority of it) it is left to the respondents to report who actually exerts control, if any.
3.5. Statistical unit
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
The data source used for foreign affiliates is based on legal units, in principle. There is no delineation of enterprises from these data. However, in most of the cases, these legal units will equal statistical enterprises. In addition, it can be assumed that in a number of cases responding units deliver aggregated data for foreign affiliates which more or less correspond to enterprise data. However, by the data currently available it is neither possible to decide whether data reported is by enterprise or not, nor to build up enterprise data from reported legal unit data.
3.6. Statistical population
Market producers of NACE Sections B to N and P to S (for the EBS Implementing Regulation (EU) 2020/1197, table 15) and market producers of NACE Sections B to N and P to S abroad (for the EBS Implementing Regulation (EU) 2020/1197, table 33). The latter should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country.
3.7. Reference area
Austria
3.8. Coverage - Time
2023
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros, no decimal places.
Data refers to the calendar year. In case of data reported for fiscal years deviating from the calendar year, no adjustments are made.
6.1. Institutional Mandate - legal acts and other agreements
National data collection is administered by a national FATS Regulation, enabling the use of existing statistical and administrative data at national level and imposing on reporting units the obligation to report to the statistics.
6.2. Institutional Mandate - data sharing
As mentioned before, the national FATS Regulation enables the use of existing statistical and administrative data at national level in order to produce FATS statistics.
To facilitate this, and to organize additional data collection, an agreement (contract) under the national FATS Regulation is signed by the NSI and the NCB (Oesterreichische Nationalbank). Under this agreement, the NSI is granted use of relevant FDI micro data of the NCB and the NCB is commissioned to collect additional data necessary for the production of FATS statistics (e.g. foreign affiliates under indirect control) in course of their FDI survey.
There is no specific arrangement for micro data sharing between individual NSIs. However, Statistics Austria takes part in Assymetry Reducing Mechanism administered by Eurostat by sharing microdata with other EU NSIs as far as enabled by the above-mentioned Regulations and available resources allow.
Confidentiality rules in national business statistics: Primary confidentiality: data referring to less than 3 statistical units is confidential. Secondary confidentiality: implemented in order to prevent primary confidentiality from being disclosed.
Austria, at the time being, applies no dominance criteria or the-like.
Confidentialitiy treatment not only to considers data sent to Eurostat but also additional data of the same domain published at national level.
For details see table 7.2 in the Annexes.
8.1. Release calendar
National OFATS data are published once a year at the beginning of October. Release dates are announced in the NSI's release calendar.
Dissemination of tables, texts, and graphs on the internet for 2023 data was done on Oct. 3, 2025.
In line with the Community legal framework and the European Statistics Code of Practice, as well as national regulations, Statistics Austria disseminates national OFATS statistics on its website, respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Standard tables for free access are published on the NSI's website (German and - to a lesser extent - English versions). Results are disseminated to all users at the same time.
National tables are in more detail than data published by Eurostat, thus also affecting confidentiality of the national data published at European level.
Detailed non-published data is available on specific request, as far as confidentiality rules allow.
Selected anonymised micro data are provided in Statistics Austria's micro data center for access by the scientific community (AMDC).
Annual
10.1. Dissemination format - News release
For 2023 data, no press release was done. Publishing of new data was done by online tables on the NSI's website and respective metadata (see 10.3).
The OFATS dedicated website was consulted 353 times in 2024. There exists no data for download of individual tables.
10.4. Dissemination format - microdata access
Selected microdata is available for research institutions via the NSI's micro data service AMDC.
The website contains detailed information on what data is available (in German only) and on how to obtain access.
Starting with calendar year 2024 and data on reporting year 2022, anonymised microdata was also used in relation to Eurostat's ARM initiative (Asymmetry Resolution Mechanism).
10.5. Dissemination format - other
Standard tables are included in the NSI's Statistical Yearbook.
10.5.1. Metadata - consultations
The OFATS dedicated website was consulted 353 times in 2024. There exists no specific data on metadata consultations.
10.6. Documentation on methodology
Methodological notes and FAQs on FATS statistics are available on the NSI's website (German language only).
Irregular papers presenting methods and results in the NSI's regular (two-monthly) bulletin (from 2025 on an online-only publication).
A detailed methodological documentation can be found in the NSIs so-called "Standarddokumentation", a standardised documentation published on the website for almost each national statistics, in German language. An executive summary in English can be found on the English website.
On Statistics Austria's website an elaborated report in German language on production of the statistics including quality management issues is available (so-called "Standarddokumentation", updated version of 2025).
11.1. Quality assurance
To ensure the highest quality, Statistics Austria is managed according to the principles of Total Quality Management (TQM). This comprehensive quality strategy is concerned with quality throughout the entire organisation. The principles and primary objectives of Statistics Austria’s TQM concept are:
Product quality and the quality of statistical production processes
Customer orientation (quality of services for the users of statistical information)
Employee orientation (workforce training and qualifications, motivation and satisfaction)
Efficiency (internal productivity)
Reducing the workload for respondents (quality of respondent relationships)
TQM is seen as an ongoing process with the objective of continuous improvement. Concreteprojects andmeasures for goal achievement are defined and implemented in each of the TQM areasspecified.
Statistics Austria uses standard documentations (in German language only) to provide users with information about the underlying concepts, definitions, methods used and the quality of the statistics (meta-information) in a standardised format. The introduction of this documentation, which is based on a multi-dimensional quality concept compliant with EU standards (relevance, accuracy, up-to-date nature, access, comparability, coherence), has created a basic framework for the ongoing internal and external evaluation of the quality of statistical production processes and products.
In cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme.
The content and objectives of the feedback meetings concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts.
11.2. Quality management - assessment
The above-mentioned report on the production of the statistics ("Standarddokumentation"; see concept 10.7) was scrutinized and discussed by Statistics Austria's Quality Board in 2011 and 2024.
12.1. Relevance - User Needs
Users of Outward FATS data are: European Commission services, international organisations, ministries, chambers of commerce, trade unions, journalists, researchers, administration, etc.
User needs frequently go beyond what data compilers can provide due to confidentiality constraints, budget constraints, burden on respondents, timeliness, etc.
Relevant dimensions are: regional detail, activity detail, timeliness, enterprise characteristics, data by size classes, ...
Internal users are mainly statistics investigating various kinds of (economic) globalisation: NA for MNE related issues, balance of payment statistics, R&D etc. Data is extensively used for (manual and automatic) profiling of MNEs.
Data is frequently used for MDL exercises (linking data to Business Register data, external trade data, SBS data, R&D data, other enterprise data).
12.2. Relevance - User Satisfaction
A users’ satisfaction survey is organized regularly by Statistics Austria for key statistical projects. The recent version was run end of 2023 / beginning of 2024. However, information resulting from this survey does not provide specific information for FATS. But users usually express their general satisfaction with results from Business Statistics (including FATS). Also the feedback of the NSI's Quality Board, which also incorporates main users of the statistics, in discussion of the statistics' documentation called "Standarddokumentation" (see chapter 11.2) was very favourable.
12.3. Completeness
For reporting year 2023, 100% complete tables were delivered to Eurostat.
12.3.1. Data completeness - rate
100%.
Please see Table 12.3.1 in the Annexes.
13.1. Accuracy - overall
As, deviating to some extent from the FATS manual, statements of turnover or employed persons equaling 0 are accepted in the underlying FDI survey, and as it is hard to judge whether the value really equals 0 in case of holding companies and the like, or whether this represents an item non-response or incorrrect data, this data is used without any further imputations.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Residual geographic codes are at present not used in Austrian OFATS statistics.
For details see Table 13.1. in the Annex.
13.1.2. Use of residual activity codes (NACE activity “not allocated”)
Residual activity codes are at present not used in Austrian OFATS statistics.
For details see Table 13.1. in the Annex.
13.1.3. Comments on the Extra EU-27 not allocated and on the Activity “not allocated”
Both codes were not applied in Austrian 2023 OFATS statistics.
13.1.4. UCI Approach applied to identify the relevant population of reporting units
UCI concept is applied. Information stems from Austrian FDI survey or from IFATS statistics (for details see there).
13.1.5. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
Information is updated annually (source: FDI).
Also in cases where EGR data or data from other sources is used to correct intial (FDI) data, frequency is annual.
13.2. Sampling error
There is no sampling scheme in use.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Main error is under coverage due to cutoff-threshold in the input data used (see ch. 13.3.1).
13.3.1. Coverage error
Since there is a threshold applying to the input data used (from FDI survey), it is hard to say how many of the qualifying units have not been reported. Some evidence, however, comes from random comparisons with annual reports of foreign controlling units etc.
These non-observed units are not substituted by statistical methods (imputation etc.)
13.3.1.1. Over-coverage - rate
Restricted from publication
13.3.1.2. Common units - proportion
Restricted from publication
13.3.1.3. Misclassification errors
Restricted from publication
13.3.1.4. Under- and over-coverage problems
Restricted from publication
13.3.2. Measurement error
Data are repeatedly checked in order to avoid measurement errors like decimal point errors, ...
13.3.3. Non response error
Unit non-response occurs when not all the reporting units in the sample participate in the survey.
Item non-response occurs when a respondent provides some, but not all, of the information requested or if the information reported is unusable (note that entirely unusable questionnaires are already counted in the unit non-response).
13.3.3.1. Unit non-response - rate
Restricted from publication
13.3.3.2. Item non-response - rate
Restricted from publication
13.3.4. Processing error
As for measurement errors, data are repeatedly checked in order to avoid these errors.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
OFATS statistics are calculated annually for reference year T.
Data collection takes place from t+9 to t+18 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
t+21 months (national publication).
14.2. Punctuality
2023 data was delivered in time, on European as well as on national level.
14.2.1. Punctuality - delivery and publication
Delivery of 2023 data to Eurostat was on 27 August, 2025.
Data publication on the NSIs website was on 3 Oct., 2025.
15.1. Comparability - geographical
In 2024, Statistics Austria started to participate in Eurostat's ARM programme (Asymmetry Resolution Mechanism). Its aim is to reduce major asymmetries beteween IFATS and OFATS data produced (and published) by EU partner countries. Results from this work shall improve data for future reporting years.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not available
15.2. Comparability - over time
Table 15: new series starting with reporting year 2021, no back data.
Table 33: 2021 data: changes to former specifications; limited comparability with earlier series.
15.2.1. Length of comparable time series
Length of time series:
table 15: 2021-2023.
table 33: 2007-2023.
Length of comparable time series:
table 15: 2021-2023;
table 33: 2007-2020; 2021-2023.
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
For table 33: from 2020 to 2021 data, change from statistical unit "legal unit" to "enterprise". However, in case of OFATS statistics, data for delimitation of the enterprise are very scarce (see chapter 3.5), thus effect of the change and amount of break in the series is rather small.
15.3. Coherence - cross domain
Coherence between Inward FATS and Outward FATS (same data producer).
OFATS is also coherent with FDI statistics (main data source).
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not applicable.
15.3.3. Coherence – Foreign Direct Investment (FDI)
FDI is main data source for OFATS; data is kept consistent.
15.3.4. Coherence – EuroGroups Register (EGR)
At the moment, EGR data is used for Outward FATS purposes only to a limited extent. Thus, there can be inconsistencies in data.
However, OFATS data is used as input for EGR, thus harmonisation is improving.
15.4. Coherence - internal
Outward FATS data are coherent internal (table 15 and 33) as well as with national Inward FATS data (both are produced by the NSI).
Compilation of the statistics relies on final data from other surveys; published data as well as data transmitted to Eurostat are therefore considered as final. There is no revision policy (no timetable) in effect at the moment.
Major errors, when occurring, will be corrected at national level right after detection and sent to Eurostat in course of the next data transmission, minor errors in course of the next data production cycle.
17.2. Data revision - practice
See Table 17.2. in the Annexes.
17.2.1. Data revision - average size
Zero.
18.1. Source data
Main source for identifying the UCI is the Austrian FDI survey, supplemented by data from the Austrian company register and the FATS team's own research (see Inward FATS statistics).
Main source for data on foreign affiliates is also the Austrian FDI survey, supplemmented by information from profiling, manual research, EGR, etc..
18.1.1. Methodological approach
Data on foeign affiliates are compiled within the FDI survey by the Austrian Central Bank (Oesterreichische Nationalbank, OeNB). To this end, the standard FDI survey is supplemented for FATS purposes by an extension on indirectly controlled affiliates abroad. Remark: Questions on the non-financial economic performance of directly controlled affiliates abroad, like turnover and employment, have been part of the FDI questionnaire already in the past.
Units of the population frame for the combined FDI+FATS survey (respondents) are identified by using information from past frames and surveys (i.e. on FDI stocks and FATS), data on recent (monthly) FDI transactions, company reporting (annual reports) on changes in foreign assets, financial institutions' reports on stock trade, media reports, etc.
The statistical register used, which is the NB's own statistical register, is harmonised for basic characteristics of the domestic units covered (reporting units: place of residence, NACE, etc.) with the NSI's statistical business register.
As mentioned above, the survey is a census survey on domestic foreign direct investors with a cut-off thresholds defined in relation to the size of the foreign direct investments (stocks). In the survey, as well as in FATS itself, there is no estimation done for units below the threshold.
18.1.2. Use of cut-off thresholds
Data on foreign affiliates are NOT to be reported in case of:
direct affiliates: less than EUR 100.000 in equity AND affiliate's balance sheet total below EUR 10 mill.;
indirect affiliates: less than 20 employed persons AND affiliate's balance sheet total below EUR 1 mill.
18.2. Frequency of data collection
Annual.
18.3. Data collection
Source to define your population:
99 % Foreign Direct Investment (FDI)
1 % Other data sources (FATS team's manual research, profiling, EGR, ...)
Economic data obtained using:
99 % Foreign Direct Investment (FDI)
1 % Other data sources (company reports)
18.4. Data validation
Population is checked against various sources (previous year, media reports, company websites, ...).
Unit economic data is checked for consistency, including quotas, data per rata, changes over time, etc.
Resulting aggregated data again is checked for (macro) consistency.
18.5. Data compilation
FDI microdata is processed according to FATS definitions. For microdata as well as macrodata, various consistency checks are performed (longitudinal and latitudinal). Tools are solely descriptive.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
In country-level business statisticsoutward foreign affiliates statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities outward foreign affiliates statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on country-level business activities in the OFATS data category:
Number of foreign-controlling enterprises (UCI concept) and their domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and their domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and their domestic affiliates
Variables on the international activities in the OFATS data category:
Number of enterprises abroad ultimately controlled by institutional units of the reporting country
Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country
Employee benefits expense in enterprises abroad ultimately controlled by institutional units of the reporting country
Gross investment in tangible non-current assets of enterprises abroad ultimately controlled by institutional units of the reporting country
Net turnover of enterprises abroad ultimately controlled by institutional units of the reporting country
31 October 2025
In country-level business statisticsOutward Foreign Affiliates Statistics (OFATS) describe the activity of domestic affiliates of every resident ultimate controlling institutional unit which has at least one foreign affiliate and the activity of foreign-controlling enterprises resident in the compiling country (Table 15 of the EBS Implementing Regulation (EU) 2020/1197).
In statistics on international activities Outward Foreign Affiliates Statistics (OFATS) describe the activity of foreign affiliates abroad ultimately controlled by an institutional unit resident in the compiling country (Table 33 of the EBS Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
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.
Description of the coverage of Special Purpose Entities (SPE):
Reporting units: SPEs in the strict sense (foreign controlled units performing special tasks) are not included as reporters as they are not part of the population of European FATS statistics (no economic activity), and thus their foreign affiliates are not included either. Other kinds of SPEs (under less strict definition) could be included as they are not specifically identified. However, respective definitions are still outstanding.
For statistical units (i.e. foreign affiliates), SPEs are not identified too, and thus not excluded from the data. Especially, as statistical units reporting zero employment and/or zero turnover are kept in the data (see above), SPEs could be included in the data. On the other hand, most SPEs might not qualify for the cut-off threshold applied
Description of the treatment of equally shared control:
In cases of ownership up to, and including, 50%, in principle, no control is assumed. If two residents hold exactly 50% of the affiliate's nominal capital each, it is left to the respondents to report whether one actually exerts control. In very rare cases where additional information is available (e.g. on virtual control within the group), control will be assigned in the data production process.
Description of the treatment of multiple minority ownership:
If two residents jointly control an affiliate (own a joint majority of it) it is left to the respondents to report who actually exerts control, if any.
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
The data source used for foreign affiliates is based on legal units, in principle. There is no delineation of enterprises from these data. However, in most of the cases, these legal units will equal statistical enterprises. In addition, it can be assumed that in a number of cases responding units deliver aggregated data for foreign affiliates which more or less correspond to enterprise data. However, by the data currently available it is neither possible to decide whether data reported is by enterprise or not, nor to build up enterprise data from reported legal unit data.
Market producers of NACE Sections B to N and P to S (for the EBS Implementing Regulation (EU) 2020/1197, table 15) and market producers of NACE Sections B to N and P to S abroad (for the EBS Implementing Regulation (EU) 2020/1197, table 33). The latter should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country.
Austria
Data refers to the calendar year. In case of data reported for fiscal years deviating from the calendar year, no adjustments are made.
As, deviating to some extent from the FATS manual, statements of turnover or employed persons equaling 0 are accepted in the underlying FDI survey, and as it is hard to judge whether the value really equals 0 in case of holding companies and the like, or whether this represents an item non-response or incorrrect data, this data is used without any further imputations.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros, no decimal places.
FDI microdata is processed according to FATS definitions. For microdata as well as macrodata, various consistency checks are performed (longitudinal and latitudinal). Tools are solely descriptive.
Main source for identifying the UCI is the Austrian FDI survey, supplemented by data from the Austrian company register and the FATS team's own research (see Inward FATS statistics).
Main source for data on foreign affiliates is also the Austrian FDI survey, supplemmented by information from profiling, manual research, EGR, etc..
Annual
OFATS statistics are calculated annually for reference year T.
Data collection takes place from t+9 to t+18 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
In 2024, Statistics Austria started to participate in Eurostat's ARM programme (Asymmetry Resolution Mechanism). Its aim is to reduce major asymmetries beteween IFATS and OFATS data produced (and published) by EU partner countries. Results from this work shall improve data for future reporting years.
Table 15: new series starting with reporting year 2021, no back data.
Table 33: 2021 data: changes to former specifications; limited comparability with earlier series.
