guidelines for manual european profiling completion of...

EUROPEAN COMMISSION EUROSTAT ESSNET ON A EUROPEAN SYSTEM OF INTEROPERABLE

STATISTICAL BUSINESS REGISTERS PHASE 1 (2014 2016) MBGA N 11172.2013.007-2014.329

Deliverable No A1.2(2b). WP3

Guidelines for Manual European Profiling

Completion of Profiling Template

Version 5 of April 2016

(2nd ESSnet ESBRs Phase 1 version)

Task: WP3, Block 2 Authors: Agns Topiol, INSEE France Date: April 2016

The content of this deliverable is the result of the work of the ESBRs ESSnet.

The reader should consider that Eurostat might not agree with some of its

content nor is bound by it.

ESSNET ON A EUROPEAN SYSTEM OF INTEROPERABLE STATISTICAL BUSINESS REGISTERS (ESBRS)- PHASE 1 WORK PACKAGE 3, BLOCK 2 STABILISING PROFILING

A project funded by the European Union MBGA No.: 11172.2013.007-2014.329

Guidelines for Manual European Profiling

Completion of Profiling Template1

Title: Guidelines for Manual European Profiling Completion of Profiling Template

ESSnet on ESBRs Phase 1

Owner: Insee FR Version: 5

Authors: Agns Topiol Date: 27/04/2016

Revision History

Date Version Description Authors

11/02/2016 1 First Draft and Plan - Insee Agns Topiol

02/2016 2 First Review

23/02/2016 3 Review ONS Sarah Eaton

23/02/2016 4 Review CBS Hannie Paulusma

9/03/2016 5 Final review - Insee Agns Topiol and Hlne Frchou

27/04/2016 5 Final changes and editing Maryse Fesseau, Erich Greul

1This version is an update of the Guidelines to International Profiling Completion of Profiling Template, version December 2014 (Profiling Template Guidelines_V_dec_2014.doc).

ESSNET ON ESBRS PHASE 1 (2014-2016) COMPLETION OF PROFILING TEMPLATE

Version of April 2016 page 2

Table of Content

0. INTRODUCTION ..............................................................................................................3

1. BACKGROUND OF MANUAL EUROPEAN PROFILING ........................................................3

1A DOCUMENTS TO BE FILLED ......................................................................................................... 3 1B. PARTNERING COUNTRIES .......................................................................................................... 5 1C. DETAIL ON DATA SOURCES ......................................................................................................... 5

2. FINDING YOUR LEGAL UNITS ..........................................................................................7

2A. ACCESS THE EGR PERIMETER .................................................................................................... 7 2B. CHECKING THE GEG PERIMETER WITH THE ANNUAL REPORT OR GEG INFORMATION ............................ 7 3A. LEU IDENTIFICATION VARIABLES ............................................................................................... 10 3B. ECONOMIC VARIABLES ON LEUS .............................................................................................. 11

4. PROFILING TEMPLATE .................................................................................................. 13

4A. DELINEATION OF GENS/TENS ................................................................................................ 13 4B. GEN/TEN IDENTIFICATION VARIABLES ...................................................................................... 14 4C. GEN ECONOMIC VARIABLES .................................................................................................... 15 4D. TEN ECONOMIC VARIABLES .................................................................................................... 16

5. OTHER GUIDANCE TO FILL THE PROFILING TEMPLATE ................................................... 19



0. Introduction This document aims to be a technical documentation to support profilers, from both GDC NSI and partnering NSI to fill the profiling template in the current process.

It is meant to complete the existing documentation, the methodology of profiling and the guidelines, and to propose to the NSIs implementing profiling a document to help them in the filling of the profiling templates providing them practical tips. It is also a complementary document to the handbook for statistical users which focus on guidance to fill TEN variables in the profiling template.

This document has been elaborated on the basis of practical experience of profiling based on profiling tests carried out in the frame of the ESSNET for profiling (2009-2013) and in the frame of the individual grants for 2014.

These revised guidelines to Manual European Profiling Completion of Profiling Template are in line with revised versions of the Profiling Template and Profiling Report released in December 2015 and with the Handbook for statistical users (ESSnet ESBRs deliverable A2.6.2).

For your convenience the latest version of the Profiling Template is attached to this document.

1. Background of Manual European Profiling The ESSnet on International profiling project was set up with the aim to propose a methodology to delineate, maintain and update enterprises (so called GEN: Global Enterprise and TEN: Truncated Enterprise) through the profiling of large and complex multinational groups (so called GEG : Global Enterprise Group) they belong to. NSIs located in the EU-EFTA countries where the GEG has affiliates are involved in the profiling process with different responsibilities.

The NSI which is located in the country where the GEG has his GDC (Global Decision Centre) is called GDC NSI. It is the leader NSI to conduct the international profile. The other EU-EFTA NSIs where the GEG has affiliates are involved in the profiling process as partnering NSIs.

1a Documents to be filled The ESSnet on profiling and ESSNet ESBRs have established two main ways to profile manually large GEGs, Intensive and Light. The two ways differ in the steps to be followed (see the guidelines for further details), but not in the set of information to be collected. The set of information which should be collected for non EU GEGs profiling cases or for follow up-profiling cases is the same too. So this document is usable for all type of profiling defined : first intensive, first light, follow up and non EU GEGs.

In order to collect and share relevant information between countries, two Excel documents have been created and need to be filled during the profiling process:

- Profiling Template (PT) includes the economic information that is needed to make the delineated enterprises usable by the statistical users: it includes a delineation of the global and truncated enterprises (GENs and TENs) in terms of legal units (LEUs) and some variables that qualify the GENs, the TENs and the LEUs (NACE, number of persons employed and turnover).

- Profiling Report (PR) that relates all the important information that allows understanding how the GEG was profiled and what is the result of the exercise in a step by step way.



An additional document called Timing model relating to the time spent by profilers to carry out each step of the profiling exercise should be filled with PT and PR by both, GDC NSI and partnering NSI profilers. According to our experience, it seems more convenient to fill the profiling template report and timing model along the profiling process.

Profiling Template variables are divided in 4 parts in the EXCEL file which follow the order of the process:

1/ blue part: pre filled with information on LEUs coming from EGR. This part should not be filled by the profilers but constitutes the starting point of the profiling exercise.

2/ yellow part: concerns GEG, GDC, GEN, TEN and LEUs variables. Should be filled by GDC NSI after desk work (for light profiling case) and visit (intensive profiling case).

3/pink part: concerns only TEN and LEUs variables. Should be filled by GDC NSI for its own TEN and LEUs and by other partnering NSIs for their own TENS.

4/ green part: concerns only TENs and LEUs information. Should be filled by GDC NSI for all TENs after confronting first proposal to partnering NSIs proposals as the final output of Manual European Profiling.

The main variables relating to the units covered in Manual European Profiling are:

1/ identification variables (ID codes, name, country, city)

2/economic variables (NACE, employees number and turnover)

3/ additional information concerning the variables (reference year, source of information, concepts used for employees number and turnover and currency used).

The complete set of the variables of the profiling template can be found in the folder variables PT of the PT excel file.

The values of the variables of the profiling template are detailed in the folder label of the PT excel file.

**** Please note :

1) One assumes that profilers use MICROSOFT EXCEL.

2) One assumes that the format of the Profiling template is strictly respected.

3) The name of the variables in the PT corresponds to the names of the variables in EGR 1.0.

4) When filling the variables you use only the values described in folder label of the PT.

5) When filling the variables you are to only use CAPITAL LETTERS.

6) For variables relating to names, keep it as short as possible.

7) No legal unit coming from the EGR should be physically removed from the Profiling Template.

8) One never should change of fill variables in the blue part. This part should be unchanged.

9) Stick for each variable on the reference year (format: YYYY) used for profiling exercise (e.g. 2014).

10) When a value is similar for a variable filled by GDC NSI profiler and partnering NSI repeat the value. Do not put blank.



1b. Partnering Countries The partnering countries involved in the Manual European Profiling exercise are the NSIs who have signed a bilateral grant with Eurostat to carry out profiling cases (topic 3, 4 and 5) in individual grant 2014 (18 months duration). Only countries which have applied for topic 3 and topic 4 can operate as GDC NSI. Only countries which have applied for topic 5 could be partnering countries if there were some affiliates of a GEG profiled in their countries.

GDC NSI profiler should identify the list of all EU EFTA countries involved where the GEG profiled has affiliates and cross this list with the ones of the EU EFTA NSI involved in the individual grants to carry out partnering exercises. After filling the first part of the PT and PR and timing model GDC NSI profiler should send these documents through EDAMIS to all EU EFTA NSIs involved in the profiling case.

****Please note :

1) In the rest of this document, the tasks allocated to the partnering NSIs profilers, also have to be performed by the GDC NSI profiler for the parts of the GEG located in his country. So the partnering NSI term also includes GDC NSI when dealing with truncated enterprises and treatment of legal units.

2) For each individual grant, the list of partnering countries involved in Manual European Profiling cases may differ and GDC NSI profiler should consult the updated list of the EU-EFTA countries involved in partnering exercises.

1c. Detail on data sources To fill the variables on the Profiling Template, you will be using a variety of sources such as:

EGR (Euro Groups Register),

Direct Information requested during the visit,

Annual Report, Sustainable development report, corporate website information or GEG national websites,

OFATs data (Outward Foreign Affiliates survey),

SBS (Structural Business Statistics),

NBR (National Business Registers, including sources on financial links),

CDP (Commercial Data Providers) such as Dun & Bradstreet and Bureau Van Dijk,

Other sources: Wikipedia, business newspapers articles



Table 1 : Profiling Template parts, who should fill it, units, variables and sources in the current process

Main parts Actor Units Variables Sources

Blue Eurostat LEU

GEG GDC

Name, IDs, employees number, NACE, country, status Name and ID ID and Country

EGR

Yellow GDC NSI profiler GEG GDC

GEN/TEN

LEU

Type of profiling Name ID, Profiling_NSI Name, IDs, NACE, employees number, turnover Name, IDs, country, city, method of consolidation, % consolidation, % in the TEN, status

GEG (visit, annual, report, website...)

OFATS survey SBS NBR CDP

Pink Partnering NSI profiler

GDC NSI

TEN

LEU

Name, ID, NACE, employees number, turnover Name, IDs, country, city, % in the TEN, NACE, number of employees, turnover, status


SBS NBR CDP

Green GDC NSI profiler TEN

LEU

Name, ID, NACE, employees number, turnover Name, IDs, country, city, % in the TEN, NACE, number of employees, turnover, status


OFATS survey SBS NBR CDP



2. Finding your legal Units

2a. Access the EGR perimeter Eurostat prepares profiling templates pre-filled for the GEGs that are in the target of Manual European Profiling (intensive and light profiling). These templates (that mix information on legal units and group) are available at the end of a yearly process, at the earliest in May t+2.

The procedure described below is in case you would like to start the profiling process before the Eurostat delivery to fill the profiling template (PT) and profiling report (PR).

1 Find the ID number of the GEG you would like to profile.

To do so, you can search in the EGR, starting from its name, the ID number (EU_LEU_ID) of the legal unit which is at the top of the chain of control (GGH_EU_LEU_ID) or the unit which is the global decision centre (GDC_EU_LEU_ID)

1) Select in the EGR the legal units that are in the GEG perimeter (under the control of the GGH_EU_LEU_ID) and the variables for all the legal units that are in the PT.

2) Populate the PT information with all the legal units and the required variables (variables of the blue part of PT).

2b. Checking the GEG perimeter with the annual report or GEG information

Once GDC NSI profiler has the PT filled with the EGR for his GEG, his first work is to update GEG information and to identify correctly the GDC legal unit.

Then comes the first part of GDC NSI profiler which is to update GEG perimeter with the list of legal units of the consolidation perimeter coming from the GEG.

This list of legal units from the GEG usually provides the name of the legal units, informs whether the legal unit is operating or dormant, where it resides (country, city), to which operational segment it participates, the consolidation method used (Full consolidation , Proportionate consolidation , Non-consolidated) and with which percentage his accounts are consolidated.

Among the tasks to be carried out, GDC NSI profiler should :

1) identify all active LEUs of this GEG present in EGR

2) indicate if LEUs from EGR are inactive, double, liquidated or should be removed from GEG perimeter.

3) identify the missing LEUs in EGR and add it in the template. Profiler should also

Variable LEU_STATUS/LEU_STATUS_NAT/LEU_STATUS_FIN are crucial and should be used by both GDC NSI and partnering NSI to carry out this action.

GDC NSI action

GDC NSI + Partnering NSI action



This variable should be always been time stamped with a DATE (format :DD/MM/YYYY) LEU_STATUS_DATE/LEU_STATUS_DATE_NAT/LEU_STATUS_DATE_FIN

Possible values for LEU_STATUS

Active unit : when a LEU which is in EGR belongs to GEG perimeter on the profiling reference year.

Use variables LEU_STATUS (yellow part), LEU_STATUS_NAT (pink part) and LEU_STATUS_FIN (green part) with value A for active.

Liquidated unit : when a LEU which is in EGR has been liquiditated in the profiling reference year.

Use variables LEU_STATUS (yellow part), LEU_STATUS_NAT (pink part) and LEU_STATUS_FIN (green part) with value L for liquidated.

Inactive legal unit : when a legal unit is part of the GEG but is dormant (does not carry out any activity and has no employee).

Use variables LEU_STATUS (yellow part) and LEU_STATUS_NAT (pink part) and LEU_STATUS_NAT_FIN (green part) with value I for inactive.

Double legal units: when one same LEUs is repeated many times in the EGR file.

Use variables LEU_STATUS (yellow part) and LEU_STATUS_NAT (pink part) and LEU_STATUS_NAT_FIN (green part) with value D for double.

In case of a double legal unit outside the EU-EFTA, one legal unit coming from Bureau van Dijk and the other one coming from Dun and Bradstreet (you can identify these cases when one occurrence has only the Dun number filled and the other one only the BvD ID).

In this case, we have to choose which legal unit we want to keep and which one we want to signal as double. The following procedure is proposed:

o choose in priority the legal unit with the name that is the closer to the internal GEG name

o if no legal unit has exactly the same name than a legal unit listed by the GEG:

give priority to the legal units that have been updated by a NSI

otherwise, choose the legal units with the highest number of information

the lowest priority should be given to legal units with a BvD ID containing a *

(Example: US*903476713) since they correspond to old legal units that have not been checked for a long time.

Remove a legal unit : when the profiler has clear information that a legal unit is not part of the GEG.

To remove a unit from GEG perimeter profilers use LEU_STATUS (yellow part), LEU_STATUS_NAT (pink part) and LEU_STATUS_FIN (green part) with value R for removed.

Unknown legal unit : when a LEU which is in EGR can be found in any profiling sources. Profilers cannot confirm that this LEU should be removed but don't have any information about it.

Use variables LEU_STATUS (yellow part), LEU_STATUS_NAT (pink part) and LEU_STATUS_FIN (green part) with value U for unknown.

Add a legal unit: when a legal unit is described by the GEG and not found in the EGR perimeter of the GEG.



The addition of a legal unit is usually proposed by the GDC NSI but it may also come from the partnering NSIs.

o The first step is to search in the EGR (by Name, NSI_ID, Country code) in order to check if the unit is already in or not. If it is in the EGR, profiler should find the variables needed to add them to the PT. It is important to have the maximum possible information to ensure a more precise identification. That is the reason why the profilers should also include if possible the name of the city where the legal unit is settled down.

If the added legal unit is found in the EGR, its identification number is to be introduced in the yellow part of the profiling template. The variable LEU_LEID (EGR V2.0) is filled.

If profiler cannot find the legal units in the EGR, still add these legal units to the PT as they are part of the GEG and fill other identification variables (name, country, city and ID variables).

The GDC NSI will include the new legal units with a minimum set of information (at least name and country) the partnering NSIs profilers will complete.

LEU_BRANCHES/ LEU_BRANCHES_NAT/LEU_BRANCHES_FIN has been introduced in the PT in order to deal with branches. Branches are not legal units but they can carry out activity and employment in the frame of the GEG. When both GDC NSI or partnering NSI profiler has any information about a branch he can use the variables for LEUs and indicate by (YES/NO) if this unit is a branch. Both GDC NSI and partnering NSI profilers can add this information in their part (yellow/pink).

**** Please note :

1) The EGR perimeter and Profiling perimeter may differ for conceptual reasons.

EGR perimeter is based both on thresholds relating to capital share and control which should be superior to 50%.

Profiling perimeter corresponds to consolidation perimeter based only on control (voting rights). Generally an affiliate is controlled when the voting right are superior to 50 % but due to shareholding agreement an affiliate may be controlled with a voting right inferior to 50 %.

EGR and profiling perimeter may also differ since they concern different reference year.

2) A profiler should never physically remove a legal unit from the Profiling Template. In cases where a profiler would like to remove a legal unit from a GEG perimeter it should be marked with a LEU_Status of R for remove or U for unknown.



3. Checking variables for the LEUs of your national perimeter

3a. LeU identification variables Once the legal units into the Profiling Template, the first action to be undertaken is to update the information on the legal units. For this purpose, the legal unit variables need to be updated.

To update identification variables of LEUs, only the variables present in yellow, pink and green part of the Profiling template should be filled

Both GDC NSI and partnering NSI profilers can update these information.

Update information on an existing legal unit: the following information can be filled :

1. NAME

2. COUNTRY

3. CITY

4. NSI_ID_NAT

5. DUNS_NUMBER

6. BVD_ID

7. LEU_LEID

Moreover the GDC NSI should indicate using which are the consolidated LEUs and the non-consolidated ones and for those LEUs which are consolidated, the method of consolidation used (LEU_TYPE_CONSO). GDC NSI should also indicate in which GENS/TENs the LEUs operates (LEU_CONSO_PERCENTAGE).

LEU_CONSO_PERCENTAGE =100 % when a LEU is fully consolidated. It can be less than 100 % when the accounts of a LEU show that it is partially consolidated.

The LEU_CONSO_PERCENTAGE= 0 if a LEU is an active LEU of the GEG is not consolidated.

****Please Note :

Only GDC NSI can fill LEU_TYPE_CONSO and LEU_CONSO_PERCENTAGE which are generally provided directly by the GEG (visit, annual report).

LEU_PARTICIP : this variable has been added to treat cases where a LEU is part of more than one GEN/TEN.

Both GDC NSI and partnering NSI profilers can fill this variable (LEU-PARTICIP in the yellow part/LEU_PARTICIP_NAT in the pink part). This variable is equal to 100 % when a LEU belongs to one GEN/TEN (main cases). It can differs from 100 % when a LEU belongs to more than one GENs/TENs. In this case, the LEU should be repeated in the PT as often as it appears in one GEN/TEN.

Example: If a LEU belongs to 2 GENS/TENs, then the LEUs should be repeated twice in the PT and the sum of the values of LEU_PARTICIP should be equal to 100 %.

GDC NSI + partnering NSI action



PRACTICAL TIP: This variable should be filled by GDC NSI profiler only once the GEG perimeter has been updated and he starts to fill GEN/TEN variables and to match each LEU with a GEN/TEN.

**** Please note :

1) If one LEU coming from EGR is active on the profiling reference year but is not part of the consolidated perimeter, this variable will be filled with NC for non-consolidated.

This means that a LEU can be :

-part of the GEG but not consolidated in the reference year of profiling

-controlled in the reference year of profiling but with a small significance in GEG activity, thus not consolidated.

2) If a LEU is split between many GENs/TENs the sum of the values of LEU_PARTICIP should be equal to 100 %.

PRACTICAL TIP: as the profiling templates include a lot of variables, the most convenient way of updating the LEU variables for GDC NSI profilers is to copy the information provided by the EGR (variables of the blue part of the template) and paste it into columns with the same variables in the yellow part of the template with column names starting with LEU_ . It makes easier to update and complement the information.

The same method is promoted for partnering NSI profilers. They can paste the values of the variables on LEU of the yellow part of the PT filled by GDC NSI in the pink part in the same variables with name finishing by _NAT and start the update and complement of the GDC NSI proposal from this base.

3b. Economic variables on LEUs On the profiling template there are 3 economic variables on LEUs and their characteristics (source, reference year, concept and currency) which are to be filled ONLY by partnering NSIs.

These variables are : NACE, employees number and turnover

NACE : LEU_NACE_NAT/LEU_NACE_FIN

Employees number : NUMBER_OF_PERSONS_EMPLOYED_NAT

Turnover : LEU_TURNOVER_NAT/LEU_TURNOVER_FIN

These 3 economic variables are only requested in the pink part and green part of the profiling template. Both GDC NSI and partnering NSI profilers should fill this set of variables for their own legal units.

Employees number and turnover are completed by variables relating to reference year and source.

Concept of employees and turnover as well as currency are also requested.



The variable NUMBER_OF_PERSONS_EMPLOYED_TYPE_NAT/ NUMBER_OF_PERSONS_EMPLOYED_ TYPE_NAT_FIN holds the current values :

Variable Name Description

HC DT Head Count and Refers to a precise date.

HC AV Head Count and refers to an average employment over the year.

FTE DT Full Time Equivalent and refers to a precise date.

FTE AV Full Time Equivalent and refers to an average employment over the year.

The variable LEU_TURNOVER_CUR_CODE/ LEU_TURNOVER_CUR_CODE_FIN holds the current currency of the turnover of the legal unit.

The Currency codes for the turnover (all the turnover variables in the template) are to be expressed according to the ISO currency code, which can be easily translated into EGR currency code. For the EU countries, the main currency can be coded as following:

Metadata Description

LEU turnover currency CAD Canadian Dollar USD U.S. Dollar DKK Danish Kroner GBP UK Sterling Pound JPY Japanese Yen NOK Norwegian Krone SEK Swedish Krona CHF Swiss Franc HUF Hungarian Forint EUR Euro HKR Croatian Kuna RON Romanian Leu CZK Czech crown (koruna) LTL Lituanien Litas

**** Please note:

1) LEU Turnover should be reported in THOUSANDS

2) LEU_NAT variables (pink part) are only to be filled by partnering NSIs profilers for their own national LEUs.

In addition, they are filled by the GDC NSI for its own country. However, for countries outside EU (i.e. Hong Kong, China, USA, Australia etc) these variables can be populated by the profiler which has data, more especially by the GDC NSI profiler.



PRACTICAL TIP: To fill the Legal Unit NAT variables for the non-EU countries you are to obtain as much information as possible from the OFATS data or directly from the GEG. In some cases, OFATS data may not be available and therefore in these cases other sources such as data from the GEG. Commercial data providers can be used too but in last resort.

4. Profiling Template

4a. Delineation of GENs/TENs Once GEG perimeter has been updated in the PT by GDC NSI profiler, the second task is to match each LEU to one or more GEN/TEN and to fill GEN/TEN variables.

In case of an intensive profile at the visit profiler would have agreed with the GEG a list of information they can provide you. It should include the perimeters of business segments in terms of legal units from which the GENs and TENs will be delineated.

In case of light profiling case, in the majority of the cases, there should be only one GEN/TEN defined or all information necessary for profiling should be available in annual report or in OFATS survey. In this case, the annual report should provide a list of subsidiaries and the allocation of these legal units to the business segments that will allow creating the GENs/TENs.

However, in general, the list of affiliates of the annual report is not exhaustive.

If a legal unit coming from EGR or from the annual report cannot be obviously attributed to one GEN, the following procedure is proposed:

1) Allocate them according to their name:

All the legal units that include the name of the GEN could be allocated to this GEN.

All the legal units that have the same name than other legal units that have been attributed to a GEN could be allocated to the same GEN

2) Allocate them according to their NACE code

3) Allocate all the units with an auxiliary activity (holding, administration, accounting, transport, R&D) to an ADMIN GEN.

4) If the GEN have very distinct NACE, allocate the remaining legal units to the GEN which are the closest in terms of NACE.

5) Allocate as much as possible all the EU legal units with a substantial activity (persons employed and/or turnover).

The description of the GENs activity outside EU can be simplified as we have no means of checking if we have the exhaustive list of subsidiaries outside EU. Plus, we cannot assess the quality of information on legal units outside EU. All the countries listed in the GENs in the AR or GEG website should be represented in the EGR.

In case some LEUs cannot be allocated to one operating GEN after following these guidelines, in last resort, it is possible to put it in GEN Others which is created to gather all remaining active affiliates on which we do not have information at all to allocate it correctly.

GDC NSI action



PRACTICAL TIP : As long as the variable LEU_STATUS has been populated with information you can filter to show just certain legal units. The legal units to concentrate on are the active (status A) legal units. Which when filtered will not show the legal units with R, L, I or D markers.

4b. GEN/TEN identification variables GEN ID and name

Only GDC NSI profilers fill GEN ID and GEN name.

GEN_ID is equal to the GLOBAL_EG_ID (blue part/EGR) followed by a sequence number on 2 positions according to the number of GENs defined. Example : 900018399501, 900018399502, 900018399503 if a GEG has 3 GENs.

The naming of the GEN (GEN_NAME) is quite free, generally based on names of operational segments or agreed with the GEG during the visit.

However, it should follow some rules: it should include the name of the GEG or, if this name is long, some characters that identify the name of the GEG, followed by an underscore (_), followed by the name of the segment/enterprise.

For example:

COMPAIA ESPAOLA DE PETROLEOS can be abreviated to CESPA

The GEN_NAME comes into names like COMPANY_RETAIL or COMPANY_SERV.

Therefore an example of the GEN_NAME could be CESPA_RETAIL

TEN ID and name

Both GDC NSI and partnering NSIs can fill TEN ID/name.

TEN_ID equal GEN_ID preceded by the country code (Iso code 2 digits). Example IT900018399501. GDC NSI profilers can update this ID by instance if it considers that this TEN belongs to another GEN.

TEN_NAME=COUNTRY_CODE (Iso code with 2 letters) followed by GEN_NAME.

Example : GB_COMPANY_MANUF.

**** Please note :

1) Try to keep the GEN/TEN names as short as possible so abbreviate as much as possible.

It is always possible to detail or to explain these names in depth in the PR.

2) Partnering NSI profilers may change or update TEN_ID, by example if he considers one TEN is belonging to another GEN of the GEG.

3) TEN_NAME_NAT may be filled by partnering NSI profiler using a different name to that supplied by the GDC NSI profiler in the TEN_NAME variable. In a minority number of cases the GENs (segments) may operate in different names or trading names in different countries. For example in the REED ELSEVIER GROUP, the ELSEVIER GEN is known as Masson in France and therefore on the profiling template the TEN_NAME is FR_ELSEVIER but the TEN_NAME_NAT is FR_MASSON.



4c. GEN economic variables GDC NSI should fill 3 economic variables (NACE code, number of employees and turnover) at GEN level as well as their characteristics (source, reference year, concept and currency).

They should fill these 3 economic variables referring to the same reference year than the profiling exercise reference year.

GEN NACE

The GEN_NACE variable should be filled by comparing the description of the activity made by the GEG in the annual report or during the visit with the dominant NACE of the GEG. Variable GEG_CALC_NACE_CODE (in info from EGR folder of Profiling report) already provides the dominant activity of the GEG. This might not be sufficient to enter into the detail of one GEN.

So, an additional aggregation of all the employment of the legal units belonging to the GEN may be needed. One should refer for employees number to the variable NUMBER_OF_PERSONS_EMPLOYED and for NACE to the variable LEU_NACE (both variables are in the blue part of the PT).

****Please note : for GEN NACE code, one should provide NACE Code at least on 2 digits if a more detail assessment is not possible.

GEN Employees number

GDC NSI Profilers should indicate the GEN employees number concept referring to the variable GEN_EMPL_TYPE. In case of intensive profiling, this could be asked during the visit. In case of light profiling, the information can be found sometimes in the annual report or in the sustainable report of the GEG.

GEN Turnover

To fill the GEN_TURNOVER, GDC NSI profiler should proceed on the same way than for the GEN_EMPL. He should use in priority the information provided by the GEG; if it is not available, he should use the turnover by segments provided in the annual report (if the global enterprises you delineated do not fully correspond to the segments presented in the AR, you need to adapt the available data). As last resort, he could sum up the TEN_TURNOVER for the TENs belonging to the GEN. He should be aware that doing that may lead to inconsistent results as the turnover is highly sensitive to intra-group flows.

GDC NSI profiles should indicate the GEN turnover concept referring to as well as the currency used.


Concept of TEN turnover

GEN_TURN_TYPE

REV Revenue

SALES Sales

TURN Turnover

OTHER Other Indicator Provided

U Unknown

TEN turnover currency holds the same values than all other currency variables.



****Please note:

1) GEN turnover is to be reported in millions.

2) If the turnover for the GEN is calculated from the summation of the TEN turnovers then this will be non-consolidated or only partially consolidated (depending if TEN turnovers are consolidated or not) GEN Turnover.

PRACTICAL TIPS:

The GEN variables will be filled before the TEN variables.

There are two options for filling the GEN variables.

In case of intensive profiling, the GEN economic variables (Turnover, Employment and NACE) are provided from the GEG.

In case of light profiling, the data will be taken from the Annual Reports when the GENs are aligned with the Segments under IFRS.

If neither of these two options are available, in a last resort, then this can be estimated using the TEN information.

In this last case, and only in this case, you will populate the TEN variables first and then, to populate the GEN variables, you are to sort the profiling template on GEN_NAME to individually identify all TENs for this GEN. You should only select one GEN at a time.

The GEN_EMPL variable is to be filled in priority with data directly related to the GENs. These data should be provided by the GEG itself in case of intensive profiling and should be extracted from the annual report in case of light profiling. In case no data is available at the GEN level, the GEN_EMPL variable will be filled by summing the employment of the TENs that belong to the given GEN (TEN_EMPL variable). Once all the employment has been added up you should input the total number of employees into the variable GEN_EMP.

In that last case, you should check that the sum of the employment of all the GEN is not higher than the GEG global employment.

4d. TEN economic variables

Both GDC NSI profilers and partnering NSI profilers should fill 3 economic variables (NACE, employees number and turnover) as well as their characteristics (source, reference year, concept and currency) for TEN.

**** Please note : TEN NACE, TEN employees number and TEN turnover should be collected on the same reference year than profiling exercise by both GDC NSI and partnering NSI profilers. The sources and all relating information concerning the concept and currency used should be indicated to ease comparisons with partnering exercises.

As GDC NSI profiler, when filling the TEN_ NACE, TEN_EMPLOYMENT and TEN_TURNOVER, you have two options:

GDC NSI and partnering NSI action



1. If you have information from Annual Report, OFATS or additional information provided by the GEG, you are to fill TENs NACE , turnover and employment with this information, in priority.

2. In case you have no information coming from the Annual Report, OFATS or any other source, you should take into consideration the legal units for the TEN/GEN names that you are populating i.e. Retail segment You will need to filter the GEN_NAME variable for all the GENs in Retail. You then need to tally up all the employment from the variable NUMBER_PERSONS_EMPLOYED_AVERAGE.

Once you have imputed data for TEN employment, profilers need to check that the sum of the TEN employees is not higher than the GEN employees. Profilers may detect some errors in the EGR that can come from double legal units or double reporting of employment in several legal units or wrong information on the employment. In any case, the information that comes from the GEG should have the highest priority.

As partnering NSI profiler, when filling TEN information, you should use in priority direct information from the GEG (national contact) or from the national website or annual report of the GEG. If no information is available, information at TEN level should be assessed using the variables of legal units belonging to the TENs.

****Please note: the GDC NSI profiler will fill the _NAT variables for its own account, but also for the countries that dont participate to the profiling (especially the non EU countries).

TEN Employees number

The partnering NSI profilers may have better information on employment of the national legal units that form the TEN. In that case, partnering profiler will want to update the values proposed by the GDC profiler of the corresponding TEN variables.

The TENs employment can be calculated as the sum of the legal units employment (NUMBER_OF_PERSONS_EMPLOYED_NAT)

Profilers should indicate the concept used.

TEN_EMPL_TYPE/TEN_EMPL_TYPE_NAT/TEN_EMPL_TYPE FIN holds the same value than NUMBER_OF_PERSONS_EMPLOYED_TYPE_NAT/ NUMBER_OF_PERSONS_EMPLOYED_TYPE_NAT_FIN detailed in p 13.

TEN Turnover

To fill TEN turnover, GDC NSI profilers can get information directly from the GEG (visit, annual report) or use data from OFATS.

Partnering NSIs profilers can find direct information from the GEG (visit, annual report) or in last resort TENs turnover can be imputed from the turnover on legal units. In this case, if there are many LEUs in the TEN, TEN turnover may include intra flows.

Profilers should indicate what is the concept, the currency used and if the TEN turnover is consolidated or not (netting of intra flows between legal units belonging to the same TEN).

The type of turnover (TEN_TURN_TYPE/TEN_TURN_TYPE_NAT/TEN_TURN_TYPE_FIN ) holds the same values than GEN_TURN_TYPE detailed in p 18.

Moreover Concept of TEN turnover (consolidated versus non-consolidated) should be indicated.




Concept of TEN turnover

TEN_CONS_TURN_TYPE/TEN_CONS_TURN_TYPE_NAT/TEN_CONS_TURN_TYPE_FIN

C Consolidated

NC Non-consolidated

TEN turnover currency holds the same values than all other currency variables.

****Please note: the turnover for the TEN is to be reported in thousands

TEN NACE

TEN NACE can differ from GEN NACE. For example, a manufacturing GEN can operate in some countries only through wholesale or retail sale affiliates.

The NACE is an important attribute of the TEN as it will be used to classify the TEN for national purposes. If the GDC NSI profiler can collect more precise information from the GEG (visit, annual report) or from OFATS about TEN NACE he should share it with the partnering NSIs. If he has no information, he should initialize the TEN NACE with the GEN NACE and the update of the TEN NACE should be left to the partnering NSIs. At the end the priority variable for TEN NACE will come from NSI if it differs from GEN NACE code.

How to attribute NACE code ?

If there is only one LEU in a TEN, TEN NACE code should be equal to LEU NACE code.

If there are more than one LEU in the TEN, TEN NACE code should be equal to the NACE code (LEU_NACE_NAT) of the LEU which has the largest number of employees (NUMBER_OF_PERSONS_EMPLOYED_NAT).

****Please note: if a TEN contains both, manufacturing LEUs and wholesale/retail sale activities of goods produced by the TEN, then the NACE code of the TEN should be industrial however the wholesale/retail sales units can count more employees than the manufactures.



5. Other guidance to fill the Profiling Template Geographical scope

In some countries, the geographical scope includes the Home country as well as its overseas departments. It is important to pay attention to this issue when your geographical scope for N/A statistics is larger than one single ISO code. Most of the time, it is not taken into account by geographical internal reporting of the GEGs. Example: In France we should add in the TENS not only country code FR but also the country codes for the DOM (Guadeloupe, la Martinique and la Runion).

Activity scope

In some countries, economic statistical collection is shared between the NSI and the Central Bank. The NSI is in charge of non-financial sectors and institutions and the Central Bank is in charge of statistical collection for the financial sector. In case a GEG performing mixed activities (Non-financial and financial activities) it is important to reflect it in the Profiling report. Sometimes it can be a reason why the NSI could not collect variables at LeU level.

Wholesale activity/Intermediary agents of sales

Wholesale activities can be performed by two types of businesses:

-NACE code: 46.9 Wholesale activities - When the activity is performed through wholesale affiliates, it is the traditional model: goods belong to the affiliates. Turnover and profits are located in the country.

-NACE code: 46.1 Intermediary agents of sales.

When the activity is performed through agents involved in the sales (sellers commissioned).

The goods do not belong to the affiliate. Turnover & profits not located here too.

This model seems to develop dramatically for fiscal optimization purposes.

The goods can be hold by an affiliate located in a Tax heaven country.

It is important when profiling to pay attention to these particular NACE codes since it corresponds to specific strategies to locate its activity abroad which can vary across the countries. In some GEGs sales will be performed in some countries through wholesale businesses and in other through intermediary agents of sale.

ESSnet-ESBRs1_Cover-Deliverable-WP3-A1.2(2b)Guidelines for Profiling Template Completion _final-edit0. Introduction1. Background of Manual European Profiling1a Documents to be filled1b. Partnering Countries1c. Detail on data sources

2. Finding your legal Units2a. Access the EGR perimeter2b. Checking the GEG perimeter with the annual report or GEG information3a. LeU identification variables3b. Economic variables on LEUs

4. Profiling Template4a. Delineation of GENs/TENs4b. GEN/TEN identification variables4c. GEN economic variables4d. TEN economic variables

5. Other guidance to fill the Profiling TemplateWholesale activity/Intermediary agents of sales

PT

EU_LEU_IDLEID_IDNAME_LEGAL_UNITNSA_IDDUNS_NUMBERBVD_IDNACE_CODESOURCE_CODE_NACEREF_DATE_NACENUMBER_OF_PERSONS_EMPLOYEDSOURCE_CODE_PERS_EMPLREF_YEAR_PERS_EMPLOYEDSTATUS_LEUSOURCE_CODE_STATUS_LEUREF_DATE_STATUS_LEUCOUNTRY_CODEGLOBAL_EG_IDGLOBAL_EG_NAMEGDC_EU_LEU_IDGDC_COUNTRY_CODEGLOBAL_EG_NAME_REVGDC_EU_LEU_ID_REVPROFILING_NSIPROFILING_TYPELEU_NAMELEU_NACELEU_COUNTRY_CODELEU_CITY_NAMELEU_DUNS_NUMBERLEU_BVD_NUMBERLEU_NSA_IDLEU_LEIDLEU_BRANCHESLEU_STATUSLEU_STATUS_DATEGEN_IDGEN_NAMEGEN_EMPLGEN_EMP_TYPEGEN_NACEGEN_TURNOVERGEN_TURN_TYPEGEN_CUR_CODE_TURNOVERGEN_S_CODEGEN_REF_YEARTEN_IDTEN_NAMETEN_EMPLTEN_EMPL_S_CODETEN_EMP_TYPETEN_EMPL_R_YEARTEN_NACETEN_NACE_S_CODETEN_NACE_R_YEARTEN_CONS_TURNOVERTEN_TURN_TYPETEN_CONS_TURNOVER_TYPETEN_TURNOV_S_CODETEN_TURNOV_R_YEARTEN_CUR_CODE_TURNOVERLEU_PARTICIPLEU_TYPE_CONSOLEU_CONSO_PERCENTAGETEN_ID_NATTEN_NAME_NATTEN_EMPL_NATTEN_EMPL_S_CODE_NATTEN_EMPL_TYPE_NATTEN_EMPL_R_YEAR_NATTEN_NACE_NATTEN_NACE_S_CODE_NATTEN_NACE_R_YEAR_NATTEN_CONS_TURNOVER_NATTEN_TURN_TYPE_NATTEN_CONS_TURNOVER_TYPE_NATTEN_TURNOV_S_CODE_NATTEN_TURNOV_R_YEAR_NATTEN_CUR_CODE_TURNOVER_NATLEU_PARTICIP_NATNAME_LEGAL_UNIT_NATLEU_NACE_NATLEU_COUNTRY_CODE_NATLEU_BRANCHES_NATLEU_CITY_NAME_NATNSA_ID_NATLEU_LEID_NATDUNS_NUMBER_NATBVD_ID_NATNUMBER_OF_PERSONS_EMPLOYED_NATSOURCE_CODE_PERS_EMPL_NATNUMBER_OF_PERSONS_EMPLOYED_TYPE_NATREF_YEAR_PERS_EMPLOYED_NATLEU_TURNOVERLEU_TURNOVER_VALUTALEU_TURNOV_S_CODE_NATLEU_TURNOV_R_YEAR_NATLEU_STATUS_NATLEU_STATUS_DATE_NATTEN_ID_FINTEN_NAME_FINTEN_EMPL_FINTEN_EMPL_S_CODE_FINTEN_EMPL_TYPE_FINTEN_EMPL_R_YEAR_FINTEN_NACE_FINTEN_NACE_S_CODE_FINTEN_NACE_R_YEAR_FINTEN_CONS_TURNOVER_FINTEN_TURN_TYPE_FINTEN_CONS_TURNOVER_TYPE_FINTEN_TURNOV_S_CODE_FINTEN_TURNOV_R_YEAR_FINTEN_CUR_CODE_TURNOVER_FINLEU_PARTICIP_FINNAME_LEGAL_UNIT_FINLEU_NACE_FINLEU_COUNTRY_CODE_FINLEU_BRANCHES_FINLEU_CITY_NAME_FINNSA_ID_FINLEU_LEID_FINDUNS_NUMBER_FINBVD_ID_FINNUMBER_OF_PERSONS_EMPLOYED_FINSOURCE_CODE_PERS_EMPL_FINNUMBER_OF_PERSONS_EMPLOYED_TYPE_FINREF_YEAR_PERS_EMPLOYED_FINLEU_TURNOVER_FINLEU_TURNOVER_VALUTA_FINLEU_TURNOV_S_CODE_FINLEU_TURNOV_R_YEAR_FINLEU_STATUS_FINLEU_STATUS_DATE_FIN

&CPROFILING TEMPLATE

variables PT

Variables in the profiling template (PT)

Name of the variable

Origin of informationFiles where the variable appearsin EGR V1.0Label

Variables from PT (content of the file by legal units)

EGR/TEN country or GDC countryPTEU_LEU_IDEGR Identification number of the legal unitVariables from EGR

EGR/TEN country or GDC countryPTLEID_IDSingle Identification number of the legal unit provided by Eurostat

EGRPTNAME_LEGAL_UNITName of the Legal unit

EGRPTNSA_IDNational identification number of the legal unit / Statistical ID number of a legal unit enterprise created by the NSI.

EGRPTDUNS_NUMBERDuns number of the legal unit

EGRPTBVD_IDBvd id of the legal unit

EGRPTNACE_CODENACE code of the legal unit

EGRPTSOURCE_CODE_NACESource of the NACE Code

EGRPTREF_DATE_NACEReference year of the Legal unit NACE code

EGRPTNUMBER_OF_PERSONS_EMPLOYEDNumber of persons employed in the legal unit (character variable)

EGRPTSOURCE_CODE_PERS_EMPLSource of the information for the number of persons employed in the Legal unit

EGRPTREF_YEAR_PERS_EMPLOYEDReference year of the LEU number of persons employed

EGRPTSTATUS_LEUStatus of the legal unit: active, inactive..

EGRPTSOURCE_CODE_STATUS_LEUSource of the status code

EGRPTREF_DATE_STATUS_LEUReference date of the status code

EGRPT/PR(1.31a)COUNTRY_CODECountry code of the enterprise and legal unit

EGRPT/PR (1.2, 2.2, 3.2)GLOBAL_EG_IDIdentification number of the global group

EGRPT/PR (1.1, 2.1, 3.1)GLOBAL_EG_NAMEName of the global group

EGRPT/PR (1.8)GDC_EU_LEU_IDEGR ID number of the global decision center (GDC/GDC)

EGRPT/PR (1.9)GDC_COUNTRY_CODECountry code of the global decision center (GDC/GDC) of the global group

GDC profiling countryPT/PR (1.1,2.1)GLOBAL_EG_NAME_REVName of the global group revised by the GDC profiling countryvariables from GDC NSI

GDC profiling countryPT/PR (1.8)GDC_EU_LEU_ID_REVEGR ID number of the GDC (GDC) revised by the GDC profiling country

GDC profiling countryPTPROFILING_NSICountry code of the profiling NSI

GDC profiling countryPT/PR (2.84)PROFILING_TYPEType of profiling

GDC profiling countryPTLEU_NAMEName of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_NACENACE code of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_COUNTRY_CODECountry code of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_CITY_NAMEName of the city of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_DUNS_NUMBERDUNS number of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_BVD_NUMBERBVD id of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_NSA_IDNational identification number of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_LEIDSingle Identification number of the legal unit provided by Eurostat revised by the GDC profiling country

GDC profiling countryPTLEU_BRANCHESTo indicate if the LEU is a known Branch with a Y or N by the GDC profiling country

GDC profiling countryPTLEU_STATUSStatus of the legal unit revised by the GDC profiling country

GDC profiling countryPTLEU_STATUS_DATEDate of the information reported in the LEU_STATUS of the legal unit revised by the GDC profiling country

GDC profiling countryPTGEN_IDIdentification number of the global enterprise

GDC profiling countryPTGEN_NAMEName of the global enterprise

GDC profiling countryPTGEN_EMPLEmployment of the global enterprise

GDC profiling countryPTGEN_EMPL_TYPEType of the Employment collated i.e.. FTE, Average, Point in Time for the GEN

GDC profiling countryPTGEN_NACENACE of the global enterprise

GDC profiling countryPTGEN_TURNOVERTurnover of the global enterprise IN MILLIONS

GDC profiling countryPTGEN_TURN_TYPEType of Turnover collected for the GEN, (for example Sales, Revenue, or Turnover)

GDC profiling countryPTGEN_CUR_CODE_TURNOVERCurrency code of the global enterprise turnover

GDC profiling countryPTGEN_S_CODESource of information of the Global enterprise variables (EMPLOYMENT, TURNOVER, NACE)

GDC profiling countryPTGEN_REF_YEARReference year of the global enterprise variables (EMPLOYMENT, TURNOVER, NACE)

GDC profiling countryPTTEN_IDIdentification number of the truncated enterprise

GDC profiling countryPTTEN_NAMEName of the TEN

GDC profiling countryPTTEN_EMPLEmployment of the TEN provided by the GDC profiling country

GDC profiling countryPTTEN_EMPL_S_CODESource of information of the TEN employment

GDC profiling countryPTTEN_EMPL_TYPEType of the Employment collated i.e.. FTE, Average, Point in Time for the TEN

GDC profiling countryPTTEN_EMPL_R_YEARReference year of the TEN employment

GDC profiling countryPTTEN_NACENace code of the TEN: initially equal to the GEN_NACE

GDC profiling countryPTTEN_NACE_S_CODESource of information of the TEN NACE

GDC profiling countryPTTEN_NACE_R_YEARReference year of the TEN NACE

GDC profiling countryPTTEN_CONS_TURNOVERTurnover of the Truncated enterprise IN THOUSANDS (preferably consolidated)

GDC profiling countryPTTEN_CONS_TURNOVER_TYPEType Turnover collected by GDC country for TEN (Consolidated/not consolidated)

GDC profiling countryPTTEN_TURNOV_S_CODESource of information of the TEN turnover

GDC profiling countryPTTEN_TURNOV_R_YEARReference year of the truncated enterprise turnover

GDC profiling countryPTTEN_CUR_CODE_TURNOVERCurrency of the TEN turnover

GDC profiling countryPTTEN_TURN_TYPEType of Turnover collected for the TEN,( for example Sales, Revenue, or Turnover)

GDC profiling countryPTLEU_PARTICIPPercentage of participation of a legal unit into one GEN/TEN (to be used for splitting legal units among many GENS/TENS)

GDC profiling countryPTLEU_TYPE_CONSOMethod of consolidation used for the Legal unit

GDC profiling countryPTLEU_CONSO_PERCENTAGEPercentage used for consolidation (can be