# 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), Division 2.3: Data exchange on legal units and relationships belonging to multinational enterprise groups

Extent: E+W+S+N.I.

Another step of the data processing is the transmission of information from NSAs to the Commission (Eurostat) on legal units and on relationships of the delivered legal units. Two data sets shall be transmitted to the EuroGroups Register, one data set on legal units, one on relationships. The NSAs shall transmit the following data sets including confidentiality flags for legal units and relationships.
Data set with information on legal units
IDENTIFICATION
1.1
Identity number(s)
(including the EGR identity number when relevant for the EGR)
1.2
Name
1.3
Address (at the most detailed level, including postcode)
1.4
Optional
Telephone number, email address, website and information to permit electronic collection of data
1.5
Value Added Tax (VAT) registration number or, failing that, other administrative identity number
DEMOGRAPHIC EVENTS
1.6
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons
1.7
Date on which the legal unit ceased
STRATIFICATION PARAMETERS
1.8
Legal form
1.9
Legal activity status
1.10
Conditional
Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013
1.11
Optional
Flag for special purpose entities within the meaning of points 2.17 to 2.20 of Chapter 2 of Annex A to Regulation (EU) No 549/2013
Data set with information on relationships of ownership and control
CONTROL OF UNITS
The control links can be recorded either top-down (1.20a, 1.21a, 1.22a) or bottom-up (1.20b, 1.21b, 1.22b). Only the first level of control, direct or indirect, is recorded for each unit (the whole chain of control can be obtained by combining these).
1.20a
Identity number(s) of resident legal unit(s) which are controlled by the legal unit.
1.20b
Identity number of the resident legal unit, which controls the legal unit.
1.21a
Partially conditional
Country(ies) of registration, identity number(s), name(s) and address(es) of the non-resident legal unit(s), which are controlled by the legal unit. Conditional for EGR identity number(s).
1.21b
Partially conditional
Country of registration, identity number, name and address of the non-resident legal unit, which controls the legal unit. Conditional for EGR identity number.
1.22a
Conditional
VAT number(s) of non-resident legal unit(s), which are controlled by the legal unit
1.22b
Conditional
VAT number of the non-resident legal unit, which controls the legal unit
OWNERSHIP OF UNITS
The ownership can be recorded either top-down (1.23a, 1.24a) or bottom-up (1.23b, 1.24b). The threshold is 10 % or more of direct ownership.
1.23a
Conditional
(a) Identity number(s), and
(b) shares (%) of resident legal unit(s) owned by the legal unit
1.23b
Conditional
(a) Identity number(s), and
(b) shares (%) of resident legal unit(s), which own(s) the legal unit
1.24a
Conditional
(a) Country(ies) of registration, and
(b) EGR identity number(s), and
(c) name(s), address(es), and VAT number(s), and
(d) shares (%) of non-resident legal unit(s) owned by the legal unit, and
(e) date of start – end of the shares.
1.24b
Conditional
(a) Country(ies) of registration, and
(b) EGR identity number and
(c) name(s), address(es), and VAT number(s), and
(d) shares (%) of non-resident legal unit(s), which own(s) the legal unit, and
(e) date of start – end of the shares.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/IX/section/3/division/2/part/A/division/2.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-IX/section-3/division-2/part-A/division-2.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.