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Foreign controlling EU enterprises - outward FATS (fats_out)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Statistics Poland

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Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets. 

 

In country-level business statistics outward 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

7 November 2025

In country-level business statistics Outward 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.

 

Coverage of Special Purpose Entities (SPE): Information on foreign affiliates being SPE is not collected. 

Treatment of equally shared control: There were foreign affiliates with 50% of capital share and voting power of UCI included in the OFATS dataset for 2023. Joint arrangements involving joint ventures and joint operations were covered. 

Treatment of multiple minority ownership: Minority ownership was taken into consideration while preparing dataset for 2023. There were included foreign affiliates controlled by UCI with less than 50% of voting power (about 80 foreign units). It results from detailed analysis of annual financial reports as well as profiled enterprise groups.  

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 OFATS data have been prepared according to the statistical unit 'enterprise' since the reference year 2018.

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 (foreign affiliates of all ultimate controlling institutional units of the reporting country) (for the EBS Implementing Regulation (EU) 2020/1197 table 33).

Poland

2023

Data accuracy is of high quality. All required variables are collected on national Outward FATS survey. 

Number of enterprises and employment variables are recorded in absolute figures.

Monetary data of enterprises are recorded in thousands PLN currency.

Outward FATS data calculated for Eurostat are compiled mainly on the basis of national OFATS dataset. Other sources used to compile the data include: profilng data for MNEs and financial statements.

 

The basic source to calculate Outward FATS data for Eurostat is an annual national OFATS survey.

The main data sources used to identify UCI:

  • EuroGroups Register,
  • national Outward FATS survey data,
  • national survey on enterprise groups,
  • national Inward FATS survey,
  • Foreign Direct Investment data,
  • financial statements available in National Court Register database,
  • publicly available sources.

Statistical surveys and information about UCI in financial statements are the most reliable source regarding establishing UCI in Poland however this year EGR was the main source to establish UCIs.

 

Annual

OFATS statistics are calculated annually for reference year T.

Data collection takes place at t+9/t+10 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+15 (press release) and t+16 (publication) months.

Not applicable.

National Outward FATS data are comparable over time, i.e. for the years 2008-2015 and for the years 2010-2023. In the publication for reference year 2016 there was a change in NACE scope - A and K sections were excluded. However, there was backcasting of data starting from 2010. 

Outward FATS data sent to Eurostat are comparable over time with one break in series for the reference year 2018 when a statistical unit enterprise was fully implemented.