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.
DRISS (Département Répertoires, Infrastructures et Statistiques Structurelles) DIVISION IRS (Infrastructures et Répertoire Statistiques) Pôle LIFI (Liaisons financières)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Postal address: Institut national de la statistique et des études économiques INSEE - 88 avenue Verdier 92 120 Montrouge - FRANCE
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
30 September 2025
2.2. Metadata last posted
30 September 2025
2.3. Metadata last update
30 September 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 domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and 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): According to Banque de France, there is no SPE in France.
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.
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 (should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country) (for the EBS Implementing Regulation (EU) 2020/1197 table 33).
3.7. Reference area
France
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 and transmitted to Eurostat in thousands € and disseminated in millions €.
2023
6.1. Institutional Mandate - legal acts and other agreements
National OFATS data are available once a year on november N+2. There is an announcement for the publication commenting the main results, in the publication calendar on the INSEE website.
Each year the publication is released at the end of november
8.2. Release calendar access
not available
8.3. Release policy - user access
Detailed national OFATS statistics are not published and are not available on the website Insee.fr
Only statisticians and researchers can use OFATS microdata on a secure network. The access can be granted by the Committee on Statistical Confidentiality ("Comité du secret") after making a motivated request.
Annual
10.1. Dissemination format - News release
Insee communicates about its publication on its social media channels. Insee also uses newletters and a schedule of recent publications (Insee website) on its website.
10.2. Dissemination format - Publications
Thematic publication (Insee Focus)
10.3. Dissemination format - online database
No
10.3.1. Data tables - consultations
Outward foreign affiliates statistics from previous years, can be consulted on Eurostat website.
10.4. Dissemination format - microdata access
External access to OFATS microdata are only available for public statistical purposes or scientific or historical research purposes through a secure access data center. The access is granted by the Committee on Statistical Confidentiality ("Comité du secret") after making a motivated demand.
For further information, see information at this website.
10.5. Dissemination format - other
On line thematic publication (ex of the prious year : Insee website)
We apply standard methodological processes used at Insee for sampling and post-collection treatments to ensure the highest quality of data.
11.2. Quality management - assessment
Every five years, Insee renews the approval from the « Comité national de l’information statistique » (CNIS) for OFATS.
The label committee analyses, gives recommandations and validates the methodological process of the survey to ensure the quality of the data produced and guarantees that OFATS’ survey is mandatory.
12.1. Relevance - User Needs
not available
12.2. Relevance - User Satisfaction
not available
12.3. Completeness
Data are complete
12.3.1. Data completeness - rate
Please see Table 12.3.1 in the Annex at the bottom.
13.1. Accuracy - overall
not available
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Please see Table 13.1.in the Annex at the bottom.
13.1.2. Use of residual activity codes (NACE activity “not allocated”)
Please see Table 13.1.in the Annex at the bottom.
13.1.3. Comments on the Extra EU-27 not allocated and on the Activity “not allocated”
In the survey, the respondent has the possibility to group together data from subsidiaries located in extra EU-27 countries that make a low contribution to group aggregate, under “Extra EU-27 not allocated”. The amounts on this line must be marginal in relation to the group aggregate as a whole. This item should not represent more than 5% of the total excluding the EU of the corresponding aggregate for the global enterprise group.
13.1.4. UCI Approach applied to identify the relevant population of reporting units
Global Group Head (GGH) is applied.
As natural persons are not identified in the enterprise group business register LIFI managed by INSEE, the GGH approach is followed in practice.
However, all enterprise groups with more than 1000 employees located in France with a GGH located abroad are manually checked whether the Global Decision Center (GDC) is located in France or not. if so, these groups are included in the sampling frame.
With the same objective, a manual check is done on all the enterprise groups with more than 250 employees located in France with a GGH located in Ireland or in Luxembourg or in the Netherlands.
13.1.5. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
Administrative sources are updated once a year. The GGH and the GDC come from the enterprise group business register LIFI managed by INSEE, the final version of which is available in July N+2. So, it doesn't delay the compilation process for table 15.
Concerning table 33, the sample was drawn in January 2024 with a provisional LIFI 2023. There is therefore a one-year time lag between LIFI and OFATS.
13.2. Sampling error
For table 33, there is time lag because the sample is drawn from a provisional LIFI 2023.
13.2.1. Sampling error - indicators
not available
13.3. Non-sampling error
See below.
13.3.1. Coverage error
Joint ventures are hard to take into account (see 13.3.1.4)
Some MNE's give only consolidated data. (see 13.3.1.3)
13.3.1.1. Over-coverage - rate
As far as we know there are none in our survey database.
13.3.1.2. Common units - proportion
There were 6670 units in the sampling frame. The sample had 2750 units, of which 1604 were automatically selected because of their size.
13.3.1.3. Misclassification errors
For large groups, we can check the activity of certain subsidiaries, in case of suspected error.
In the OFATS survey, MNE's are requested to give the total turnover and internal flows per country and activity. Some MNE's give only consolidated data. In some cases, the reporting unit collects pre-consolidated data from their affiliates (French or foreign affiliates). Thus, these groups are not able to transmit unconsolidated turnover. They fill-in the questionnaire with consolidated data only. It is the case of groups which are organised with different levels of consolidation. In such cases, it is impossible to collect anything else than consolidated data.
The respondants give data on the affiliates of their group, presumably understood as legal units. We have no avalaible information to reconstitute complex enterprises at the required level of breakdown from these responses.
13.3.1.4. Under- and over-coverage problems
We can have problem with the joint-ventures (JV). When the JV are consolidated according to the equity method, the reporting unit is not able to report economic data for these units (either employees or turnover) any more. It is expected that it will be an issue for all listed groups which are obliged to present consolidated IFRS accounts.
In OFATS data all JV are included in proportion of their ownership interest. We do not identify any de facto controlling unit.
13.3.2. Measurement error
We check for year-in-year variation. We have macro-controls, which in particular detect unit 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
See Table 13.3.3 in the Annex at the bottom.
13.3.3.2. Item non-response - rate
See Table 13.3.3 in the Annex at the bottom.
13.3.4. Processing error
not available
13.3.5. Model assumption error
not available
14.1. Timeliness
OFATS statistics are calculated annually for reference year T.
Data collection takes place at t+4 months after the end of the reference period (table 33) and T+18 (table 15).
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+23 months.
14.1.1. Time lag - first result
not available
14.1.2. Time lag - final result
not available
14.2. Punctuality
on time
14.2.1. Punctuality - delivery and publication
on time
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
See below
15.2.1. Length of comparable time series
Length of time series: 2007, 2009-2023
Length of comparable time series: 2007, 2009-2015, 2016-2021, 2022, 2023
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
There is no differences of concept between 2007, 2009 – 2015.
Before 2016, the OFATS methodology was based on a census survey. The population coverage was incomplete. The change in the OFATS methodology introduces a break in series in 2016. The number of French multinational enterprise groups and the number of their foreign affiliates in 2016 are significantly higher than the 2015 figures.
From OFATS 2016 on the methodology follows a sample survey approach, it’s the same methodology since then.
In 2022: some variables have changed with the new regulation. The calculation of the number of people employed has also changed, to take better account of self-employed workers. These changes could not be made in time for 2021.
15.3. Coherence - cross domain
see below
15.3.1. Coherence - sub annual and annual statistics
not available
15.3.2. Coherence - National Accounts
not available
15.3.3. Coherence – Foreign Direct Investment (FDI)
not available
15.3.4. Coherence – EuroGroups Register (EGR)
In 2023, 4139 GDC were present in both OFATS and EGR, 3000 were present in EGR but not in OFATS and 2531 were present in OFATS but not in EGR. These differences mainly concern small groups.
15.4. Coherence - internal
data are consistents.
The median response time is 60 minutes.
17.1. Data revision - policy
Insee's general practice is not to revise FATS data, except in exceptional cases when an error is detected.
17.2. Data revision - practice
See Table 17.2. in the Annex at the bottom.
No revision for 2019, 2020, 2021 and 2022 OFATS.
17.2.1. Data revision - average size
No revision for 2019, 2020, 2021 and 2022 OFATS.
18.1. Source data
Table 15: We use administrative data to obtain economic information. These data complies with SBS. We use Banque de France data for the K sector. The data source used to select the group in the scope of table 15 is LIFI (French Group Register which stands for financial links)
Table 33: sample survey (2750 groups was surveyed in 2023), Banque de France data and administrative data.
18.1.1. Methodological approach
Table 15 : We use administrative data to obtain economic information. The data source used to obtain the geographical breakdown is LIFI (French Group Register which stands for financial links)
Table 33 : From OFATS 2016 on the methodology follows a sample survey approach, it’s the same methodology since then. A sample of 2750 French multinational enterprise groups was surveyed in 2023.
18.1.2. Use of cut-off thresholds
No thresholds are used.
18.2. Frequency of data collection
Annual
18.3. Data collection
Table 15 : administrative data
Table 33 : survey and data from Banque de France
18.4. Data validation
not available
18.5. Data compilation
Table 15 : administrative and accounting data
Table 33 : survey and data from Banque de France
18.5.1. Imputation - rate
Table 15: no imputattion
Table 33: 9% of groups surveyed that are not out-of-scope have been imputed with data from previous years. In addition, 3 large groups were imputed using administrative data and activity reports (0.1% of the groups surveyed). In addition, for partial non-response outside the large groups: 8% of subsidiaries were imputed for "Personnel cost" and 31% of subsidiaries for investment.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Table 33 : Methods for correcting the non-response.
If the group was respondent last years (2019, 2020 or 2021), we use its previous answers: 229 enterprise groups are in this case.
For large groups we can use administrative data, status report and EGR.
For the variables not-filled, we use the method of implementation with the median of the characteristic calculated with the respondent groups, by activity and by country at affiliates level. We just use it for optional variables only (personnel costs and gross investment).
For the small units non-respondent in OFATS, we affect a weight to each defined homogeneous respondent group; where the weights are = (1/ response rate). Largest MNE are excluded, in order to not overvalue results : the weight is "1" for all large MNE. The threshold is 2 billion € of turnover worldwide, or 1 billion € of turnover worldwide with 15 % abroad.
To finish, there is a marginal calibration.
18.5.3. Share of estimated values
Table 15 : administrative data, all value provide from administrative data
Table 33 : all value are estimated from survey
18.6. Adjustment
not availabe
18.6.1. Seasonal adjustment
Not applicable
Table 33 : Changes in variable definitions (Number of employees and self-employed persons and net turnover) could not be taken into account in the 2021 survey. They have been taken into account in this survey.
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 domestic affiliates
Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates
Net turnover of foreign-controlling enterprises (UCI concept) and 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
30 September 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): According to Banque de France, there is no SPE in France.
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.
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 (should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country) (for the EBS Implementing Regulation (EU) 2020/1197 table 33).
France
2023
not available
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded and transmitted to Eurostat in thousands € and disseminated in millions €.
Table 15 : administrative and accounting data
Table 33 : survey and data from Banque de France
Table 15: We use administrative data to obtain economic information. These data complies with SBS. We use Banque de France data for the K sector. The data source used to select the group in the scope of table 15 is LIFI (French Group Register which stands for financial links)
Table 33: sample survey (2750 groups was surveyed in 2023), Banque de France data and administrative data.
Annual
OFATS statistics are calculated annually for reference year T.
Data collection takes place at t+4 months after the end of the reference period (table 33) and T+18 (table 15).
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+23 months.
