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.
Unit E3, thereunder section E31: Analysis of business structures
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Statistisches Bundesamt
c/o Referat E31
Gustav-Stresemann-Ring 11
65180 Wiesbaden
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 2025
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.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control (Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the foreign-controlled enterprises data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
3.2. Classification system
Classification systems used in foreign-controlled enterprises 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
For all variables except for variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to F.
3.4. Statistical concepts and definitions
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control (Table 14 of the 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.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
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.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
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.
3.5. Statistical unit
The statistical unit of foreign-controlled enterprises 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
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
3.7. Reference area
Germany.
3.8. Coverage - Time
2009 - 2017 (based on legal units) and 2018 - 2023 (based on enterprises).
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 Euro.
Reference year 2023.
6.1. Institutional Mandate - legal acts and other agreements
Article 16 of the Federal Statistics Act (Bundesstatistikgesetz [BStatG]) guarantees national confidentiality. It is strictly followed. Respondents must be informed about their rights and obligations when providing statistical information.
Furthermore, individual data are only used for statistical purposes and, subject to non-disclosure and data protection measures, for scientific purposes.
Please see Table 7.2 in the Annex.
7.2. Confidentiality - data treatment
Methods of primary and secondary data confidentiality are applied by automatic procedures. Additional checks to reduce the number of confidential cells are regularly applied every reference year.
In primary confidentiality, a cell is suppressed amongst others for the following cases:
The cell contains data for less than three units (minimum-case-rule).
The largest contribution value can be estimated knowing the second largest contribution value,under the condition that the deviation of the estimated contribution value is less than 5% of the largest contribution value (p-percent-rule).
For secondary confidentiality, automated suppression is performed for cross-tables using TauArgus software.
Please see Table 7.2 under Annexes.
8.1. Release calendar
National foreign-controlled enterprises data are published once a year in September.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
In line with the Community legal framework and the European Statistics Code of Practice, Destatis disseminates national foreign-controlled enterprises on its database “GENESIS-Online” (code 48131). This website is respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises):
Market producers of NACE Sections B to N and P to R and divisions S95 and S96 (excluding O and S94);
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises):
Market producers of NACE Sections B to F.
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
GENESIS Online database (48131), please refer to Chapter 8.3.
10.3.1. Data tables - consultations
Please refer to Chapter 8.3.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
For user requests from Germany or from abroad the following e-mail address is available: auslandskontrollierteunternehmen@destatis.de
10.5.1. Metadata - consultations
Please refer to Chapter 8.3.
10.6. Documentation on methodology
Website information: Statistics on foreign-controlled enterprises.
10.6.3. Web links if metadata are published electronically
See 10.6.
10.7. Quality management - documentation
Destatis has committed itself to assure and further enhance the quality already attained. Consequently, Destatis implemented comprehensive quality guidelines. To assure quality in longer terms, Destatis applies a variety of systematic quality assurance measures, among others the European Statistics Code of Practice and the European business statistics compilers’ manual for Foreign Affiliate Statistics – 2023 edition.
11.1. Quality assurance
The data quality of foreign-controlled enterprises is ensured during and at the end of the processing of results on the enterprise in accordance with the EU enterprise definition through extensive validation processes and consistency checks.
These measures are based on internal statistical analyses and on an application provided by Eurostat for checking data quality and confidentiality. The quality of the results for foreign-controlled enterprises depends largely on the quality assurance
measures taken in the individual annual SBS for survey units (legal units).
11.2. Quality management - assessment
The evaluation of quality of foreign-controlled enterprises data is in line with the quality criteria of Commission Regulation (EC)No 834/2009.
As full compliance has been confirmed by Eurostat for reference year 2022, the overall quality of foreign-controlled enterprises in Germany can be assessed as being very good.
12.1. Relevance - User Needs
Users of foreign-controlled enterprises are for instance, European Commission services, international organisations, ministries,chambers of commerce, trade unions, journalists and researchers.
User needs can go beyond standard publications of foreign-controlled enterprises data compilers. In this case, special analysis can be offered to users depending on their well-defined requests.
12.2. Relevance - User Satisfaction
In case of further development of the methodology of foreign-controlled enterprises as well as in case of implementation of Regulations for foreign-controlled enterprises single representatives from main users are being involved from time to time.
12.3. Completeness
Nothing is missing in Breakdown 1 & 2 (EBS table 14) regarding characteristics, activity breakdowns, and partner countries.
12.3.1. Data completeness - rate
Please see Table 12.3.1 under Annexes.
13.1. Accuracy - overall
Accuracy of data sources for foreign-controlled enterprises refer to 'legal units' in SBS sample surveys. Further details on SBS can be found in the SBS Quality Report.
Accuracy inside foreign-controlled enterprises requires a focus on the presentation unit 'enterprise'. Data on foreign-controlled enterprises consist of complex enterprises (including imputation) and of simple enterprises (including grossing-up) from SBS, under foreign control. Foreign-controlled enterprises are a subset of SBS, implying that both statistics are derived from the same underlying data source.
The overall accuracy of results from foreign-controlled enterprises can be assessed as being very good. The UCI information is obtained from the regularly updated NSBR. All characteristics and aggregates are included for NACE breakdowns in combination with geographical breakdowns of partner countries due to EBS Regulation (EU) 2020/1197. The number of provided data cells correspond to the number of required data cells. As a consequence, no data is missing. For a few aggregations of NACE-2-digits + geographical codes 0 values are available due to data from NSBR. The share to all provided data cells is accounted to 2,6 % with 0 values in reference year 2023. Regarding the protection of data due to confidentiality patterns, it can be confirmed that it has been done by minimizing to the level of available data for users. The relation between foreign-controlled enterprises and SBS is being monitored by analysing its aggregated shares by NACE and all characteristics over time. Overall validation checks are established to ensure that data on foreign-controlled enterprises is consistent and accurate.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Foreign-controlled enterprises cover no aggregation of extra EU-27 not allocated for residual geographic codes. Therefore, this paragraph is not applicable.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
The UCI approach is applied to identify the relevant population of foreign-controlled enterprises in SBS by using control information as well as the associated identifiers of the parent enterprise from the NSBR due to a private data provider. This information is being included in SBS yearly.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
Yearly updated data of the NSBR information is being processed regarding the country of the UCI for foreign-controlled enterprises. For further details please refere zu the NSBR Quality Report.
13.1.4. Description of other method used to improve the accuracy of the UCI
The accuracy of the UCI is regularelly being validated inside the NSBR as well as in the process of complilation of foreign-controlled enterprises.
13.2. Sampling error
As foreign-controlled enterprises represent secondary statistics (enterprises under foreign control from SBS), detailed survey information from legal units is not applicable, see 13.1.
According to this background the indication of 'not applicable' has to be included for paragraphs from 13.2.1 to 13.3.5.
13.2.1. Sampling error - indicators
Not applicable, see further details under 13.2.
13.3. Non-sampling error
Not applicable, see further details under 13.2.
13.3.1. Coverage error
Not applicable, see further details under 13.2.
13.3.1.1. Over-coverage - rate
Not applicable, see further details under 13.2.
13.3.1.2. Common units - proportion
Not applicable, see further details under 13.2.
13.3.1.3. Misclassification errors
Not applicable, see further details under 13.2.
13.3.1.4. Under- and over-coverage problems
Not applicable, see further details under 13.2.
13.3.2. Measurement error
Not applicable, see further details under 13.2.
13.3.3. Non response error
Not applicable, see further details under 13.2.
13.3.3.1. Unit non-response - rate
Not applicable, see further details under 13.2.
13.3.3.2. Item non-response - rate
Not applicable, see further details under 13.2.
13.3.4. Processing error
Not applicable, see further details under 13.2.
13.3.5. Model assumption error
Not applicable, see further details under 13.2.
14.1. Timeliness
Foreign-controlled enterprises are calculated annually for reference year T.
Data collection takes place at t+16 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 at the earliest.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
Generally, all transmission deadlines for foreign-controlled enterprises are met.
14.2.1. Punctuality - delivery and publication
All transmission deadlines are met.
Data dissemination at national level is usually taking place close after transmitting data to Eurostat.
15.1. Comparability - geographical
Geographical comparability for foreign-controlled enterprises is given on the level of Federal States in Germany.
15.1.1. Asymmetry for mirror flow statistics - coefficient
In the past, asymmetries for mirror flow statistics have been analysed to some extent. For the moment there are no further plans to proceed this exercise. Therefore, paragraph 15.1.1 can marked as currently 'not available'.
15.2. Comparability - over time
Comparability over time of foreign-controlled enterprises is generally possible for reporting year 2009 to 2023. Methodological changes have to be taken into account, which might effect comparability.
15.2.1. Length of comparable time series
Length of comparable time series for foreign-controlled enterprises is given for the following periods:
2009 - 2017 and 2018 - onwards
2008 - 2020 and 2021 - onwards
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
The following reasons for breaks in time series can be stated for foreign-controlled enterprises:
2009 - 2017 and 2018 - onwards: Change of the statistical unit from 'legal unit' to 'enterprise'.
2008 - 2020 and 2021 - onwards: Change amongst others of NACE coverage.
2008 - 2020: Implementation of NACE Rev.2. Sections B to N and Division S95 were covered.
2021 - onwards: A new (EU) Regulation (2019/2152) replaced FATS (EU) Regulation (716/2007). This implies an extension of NACE coverage: NACE Rev. 2 Sections B to N, P to R and Divisions S95 and S96. In addition, Regulation (2019/2152) includes adapted NACE breakdowns and definitions of certain variables of foreign-controlled enterprises.
15.3. Coherence - cross domain
Foreign-controlled enterprises can be described as cross coherent in general.
15.3.1. Coherence - sub annual and annual statistics
Not available.
15.3.2. Coherence - National Accounts
Not available.
15.3.3. Coherence – National Statistical Business Register (NSBR)
Foreign-controlled enterprises are generally cross coherent with NSBR, as NSBR provides basic information on foreign control to be used to identify foreign-controlled enterprises in SBS.
15.3.4. Coherence – Structural Business Statistics (SBS)
Foreign-controlled enterprises can be described as completely cross coherent with SBS.
15.3.5. Coherence – R & D
Cross coherence of foreign-controlled enterprises with R & D statistics can be described as limited. A comparison of characteristic 'Intramural R & D expenditure' and 'R & D personnel' from foreign-controlled enterprises and from R & D statistics show a reasonable limitation of cross coherence from two different data sources.
Within an ongoing feasibility study the possibilities to use one common data sources for both R & D characteristics is being analysed.
15.3.6. Coherence – Foreign Direct Investment (FDI)
Not available.
15.3.7. Coherence – EuroGroups Register (EGR)
Not available.
15.4. Coherence - internal
Foreign-controlled enterprises can be described as internally coherent.
As foreign-controlled enterprises are secondary statistics, there are no additional cost or burden for respondents of legal units in SBS.
17.1. Data revision - policy
For foreign-controlled enterprises no preliminary results are published. Therefore, the data published annually is considered as final.
Revisions within individual SBS for survey units or within the SBS processes (profiling, imputation, adjusted grossing-up and consolidation) may necessitate a recalculation of foreign-controlled enterprises.
17.2. Data revision - practice
A revision of foreign-controlled enterprises may be carried out as a recalculation with updated source material of the revised SBS concerned.
When publishing revised data, it is particularly important to explain which characteristic values have been corrected, why the change was made,and how strongly this affects the results published to date. Statistical confidentiality must be ensured in this process, in addition.
17.2.1. Data revision - average size
Not applicable.
18.1. Source data
The main source for foreign-controlled enterprises consists in SBS since reporting year 2018.
18.1.1. Methodological approach
The data for foreign-controlled enterprises is derived from SBS for the reporting year 2018 onwards. The control information as well as the associated identifiers of the parent enterprise are obtained from NSBR due to a private data provider and transferred to enterprise data in SBS.
18.1.2. Use of cut-off thresholds
For identification of foreign-controlled enterprises no cut-off thresholds are being used.
18.2. Frequency of data collection
Annual.
18.3. Data collection
Source to define your population:
100 % Structural Business Statistics (SBS) including foreign-controlled enterprises.
0 % census survey
0 % sample survey
0 % Foreign Direct Investment (FDI)
0 % EuroGroups Register (EGR)
100 % Statistical Business Register (NSBR) represent the starting point for identification of foreign-controlled enterprises in SBS, see chapter 13.1
0 % Administrative source
0 % Private data sources
0 % Publicly available sources
0 % Other data sources (indication of the sources: ...)
Economic data obtained using:
100 % Structural Business Statistics (SBS)
0 % census survey
0 % sample survey
0 % Foreign Direct Investment (FDI)
0 % EuroGroups Register (EGR)
0 % Statistical Business Register (NSBR)
0 % Administrative sources
0 % Private data sources
0 % Publicly available sources
0 % Other data sources (indication of the sources: ...)
18.4. Data validation
Please refer to Chapter 11.1.
18.5. Data compilation
Foreign-controlled enterprises are based on enterprises from SBS. Within compiling SBS the following process steps had to be executed: Profiling, imputation, adjusted grossing-up and consolidation.
18.5.1. Imputation - rate
Please refer to Chapter 13.1.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Please refer to Chapter 13.1.
18.5.3. Share of estimated values
Please refer to Chapter 13.1.
18.6. Adjustment
Foreign-controlled enterprises refer to the calendar year.
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control (Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the foreign-controlled enterprises data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
31 October 2025
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control (Table 14 of the 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.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
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.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
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.
The statistical unit of foreign-controlled enterprises 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.
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
Germany.
Reference year 2023.
Accuracy of data sources for foreign-controlled enterprises refer to 'legal units' in SBS sample surveys. Further details on SBS can be found in the SBS Quality Report.
Accuracy inside foreign-controlled enterprises requires a focus on the presentation unit 'enterprise'. Data on foreign-controlled enterprises consist of complex enterprises (including imputation) and of simple enterprises (including grossing-up) from SBS, under foreign control. Foreign-controlled enterprises are a subset of SBS, implying that both statistics are derived from the same underlying data source.
The overall accuracy of results from foreign-controlled enterprises can be assessed as being very good. The UCI information is obtained from the regularly updated NSBR. All characteristics and aggregates are included for NACE breakdowns in combination with geographical breakdowns of partner countries due to EBS Regulation (EU) 2020/1197. The number of provided data cells correspond to the number of required data cells. As a consequence, no data is missing. For a few aggregations of NACE-2-digits + geographical codes 0 values are available due to data from NSBR. The share to all provided data cells is accounted to 2,6 % with 0 values in reference year 2023. Regarding the protection of data due to confidentiality patterns, it can be confirmed that it has been done by minimizing to the level of available data for users. The relation between foreign-controlled enterprises and SBS is being monitored by analysing its aggregated shares by NACE and all characteristics over time. Overall validation checks are established to ensure that data on foreign-controlled enterprises is consistent and accurate.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands Euro.
Foreign-controlled enterprises are based on enterprises from SBS. Within compiling SBS the following process steps had to be executed: Profiling, imputation, adjusted grossing-up and consolidation.
The main source for foreign-controlled enterprises consists in SBS since reporting year 2018.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises):
Market producers of NACE Sections B to N and P to R and divisions S95 and S96 (excluding O and S94);
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises):
Market producers of NACE Sections B to F.
Foreign-controlled enterprises are calculated annually for reference year T.
Data collection takes place at t+16 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 at the earliest.
Geographical comparability for foreign-controlled enterprises is given on the level of Federal States in Germany.
Comparability over time of foreign-controlled enterprises is generally possible for reporting year 2009 to 2023. Methodological changes have to be taken into account, which might effect comparability.
