{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-B/division-49",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-B/division-49.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/IV/division/II/division/B/division/49",
  "kind": "division",
  "number": "49)",
  "heading": "Variable 420201: Employee benefits expense of enterprises abroad ultimately controlled by institutional units of the reporting country",
  "text": "The ‘employee benefits expense’ is defined as for variable 220301 under B12 and ‘enterprises abroad ultimately controlled by institutional units of the reporting country’ as for variable 410101 under A25.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/B/division/49",
    "retrieved_at": "2026-11-01T14:42:28.657754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}