Foreign controlled enterprises in The Netherlands

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Description topics

Number of active enterprises

A count of the number of enterprises belonging to the population in the business register. Inactive enterprises are excluded. This statistic should include all companies that have been active for at least part of the reference period.
Enterprise:
The actual transactor in the production process characterized by independence with respect to decisions about that process and by offering its products to third parties.
It follows from this definition and in particular from the element of independence that a business may have more than one establishment, but it can also have more than one legal entity (legal entities are understood to include both natural and legal persons). This is the case when the individual establishments or legal units do not operate independently. Conversely, it may be the case that within a legal unit there are several parts that operate independently in terms of production. Based on the definition, these then constitute as more than one enterprise. The latter occurs mainly in larger companies with diverse activities. When an enterprise thus extends over several countries, the Dutch part is regarded as a whole enterprise for the purposes of national statistics.
In the official CBS terminology, the enterprise as defined here is called business unit (BE), so that no confusion can arise with the term business in common parlance, which is not very precise in this respect.
The statistical unit business is an operationalization of the kind-of-activity unit, as defined by Eurostat. This definition combines two requirements that may conflict: contributing to one activity versus corresponding to one or more operational units. In operationalizing to the statistical unit enterprise, the Netherlands gives priority to the second requirement.

Financial details

Net Turnover

De variabele omzet die in deze tabel wordt gebruikt sluit aan bij de omschrijving zoals die wordt gehanteerd voor de structural business statistics (SBS). Deze wijkt af van de omschrijving zoals die wordt gebruikt in veel CBS tabellen.
De omzet omvat alle door de waargenomen eenheid gedurende de referentieperiode in rekening gebrachte bedragen, die overeenkomen met de verkoop van goederen en diensten aan derden.
Bovendien omvat de omzet alle belastingen op de door de eenheid in rekening gebrachte goederen of diensten, met uitzondering van de BTW die door de eenheid aan haar klanten in rekening wordt gebracht, en andere soortgelijke aftrekbare belastingen die rechtstreeks gekoppeld zijn aan de omzet.
Ook omvat de omzet alle andere kosten (vervoer, verpakking enz.) die aan de klant worden doorberekend, ook al worden ze apart in rekening gebracht. Kortingen, rabatten en disconto's moeten in mindering worden gebracht, alsmede de waarde van teruggekomen verpakkingsmateriaal.
Inkomen dat als overige bedrijfsopbrengsten, financieel inkomen of buitengewone baten in de bedrijfsrekeningen voorkomt, wordt niet tot de omzet gerekend, evenmin als exploitatiesubsidies die van de overheid of van de instellingen van de Europese Unie zijn ontvangen.

Value of output

Value of output measures the quantity actually produced by the entity based on sales, changes in inventories and resales of goods and services.
Production value is defined as sales, plus or minus the changes in inventories of finished goods, work in progress and goods and services purchased for resale, minus the purchases of goods and services for resale, plus capitalized production, plus other operating income (excluding subsidies). Income and expenditure classified as financial or extraordinary in company accounts is excluded from production value.
Purchases of goods and services for resale include purchases of services purchased for resale to third parties in the same condition as received.

Value added at factor cost

Value added at factor cost refers to gross income from operating activities after adjusting for operating subsidies and indirect taxes.
Value-added at factor cost can be calculated as sales plus capitalized production, plus other operating income, plus or minus inventory changes, minus purchases of goods and services, minus other taxes on products that are linked to sales but not deductible, minus non-product taxes. Value added at factor cost can also be calculated by adding personnel costs to gross operating surplus.
Income and expenditure classified as financial or extraordinary in company accounts is excluded from value added. Value added at basic prices is calculated 'gross' because value adjustments (such as depreciation) are not subtracted.

Total purchases of goods and services

Purchases of goods and services include the value of all goods and services purchased during the accounting period for resale or consumption in the production process, excluding capital goods which is recorded as consumption for fixed capital. The goods and services purchased may be resold with or without further processing and can be used entirely in the production process or stored.
These purchases also include materials incorporated directly into the goods produced (raw materials, semi-finished products, components) and small tools and equipment other than capital goods. Also included is the value of auxiliary materials (lubricants, water, packaging materials, maintenance and repair materials, office supplies) and energy products. Purchases of materials for the production of capital goods by the entity are also included in this variable.
Services paid for during the reference period are also included whether industrial or non-industrial. Also included under this heading are payments for all work performed by third parties on behalf of the unit, including current repairs and maintenance, installation work and technical studies. However, it does not include amounts paid for the installation of capital goods and the value of capitalized goods.
Also included are payments for non-industrial services, such as fees for legal advisors and accountants, patent and license fees (if not included in fixed assets), insurance premiums, costs of meetings of shareholders and governing bodies, dues for business and professional associations, expenses for mail,telephone, electronic communications, telegraph and fax, transportation of goods and personnel, advertising costs, commissions (if not included in wages), rent, bank charges (except interest payments) and any other business services performed by third parties. Included are services transformed and capitalized by the unit.
Expenditures classified as financial or extraordinary in company accounts are excluded from the total purchases of goods and services.
Purchases of goods and services are valued at the purchase price excluding deductible VAT and other deductible taxes directly linked to turnover.
Thus, all other product-related taxes are not deducted from the value of the goods and services purchased. For the valuation of these purchases, the treatment of non-product taxes is not relevant.

Purchases of goods and services purch...

Purchases of goods and services purchased for resale in the same condition involve the purchase of goods for resale to third parties without further processing. Included is the purchase of services from companies that provide services for a fee, i.e. companies whose turnover consists not only of the fee they charge as intermediaries for a service transaction (as in the case of brokers), but also the amount involved in the service itself, such as the purchase of transport services by travel agents. The value of goods and services sold to third parties on a commission basis is not considered since these goods are not bought or sold by the Commissionaire.
When services for resale are involved here, it is the output of service activities, rights to use predetermined services or physical support of services.
Purchases of goods and services purchased for resale in their original condition are valued at the purchase price without deductible VAT and other deductible taxes directly linked to sales.
All other product-related taxes are therefore not deducted when valuing purchases of goods and services.
For the valuation of these purchases, the treatment of non-product related taxes is not relevant.

Employee benefits expense

Employee benefits expense are defined as the total remuneration, in cash or in kind, paid by the employer to the employee (permanent and temporary employees, as well as home workers) for work performed by the employee during the reference period. Employee benefits expense also include taxes and social contributions borne by employees that are retained by the unit, and compulsory and voluntary social contributions borne by employers.
Employee benefits expense consist of:
- wages
- employer statutory social security costs.
Included is the total remuneration paid during the reference period, whether paid on the basis of working time, output or piece rate, and whether the payment is regular or not. Included are all gratuities, workplace bonuses, productivity bonuses, gratuities, thirteenth month payments (and such fixed bonuses), payments to employees in connection with severance, housing, transportation or living expenses, family allowances, commissions, attendance allowances, overtime or night shift allowances, etc., as well as taxes, social security contributions and other amounts owed by employees and withheld at source by employers.
Also included are the employer's statutory social security costs, which include social contributions borne by employers for pension, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances and other schemes. These costs are included regardless of whether they are schemes established by law, collective bargaining agreement, individual employment contract or on a voluntary basis.
Payments for temporary workers are not included in employee benefits expense.

Gross investment in tangible non-curr...

Investment in all tangible non-current assets during the reference period. Included are new and existing tangible capital goods, whether purchased from third parties or produced for own use (i.e. capitalized production of tangible capital goods), with a useful life of more than one year, including non-produced tangible goods such as land. The useful life threshold for qualifying assets may be increased if a longer expected useful life than one year is used as a threshold in the Company's accounting records.
All investments are valued gross (i.e., before value adjustments and before deduction of income from sales). Purchased goods are valued at the purchase price, i.e. including transport and installation costs, fees, taxes and other costs related to the transfer of ownership. Self-produced tangible goods are valued at the cost of production. Goods acquired as a result of restructurings (such as mergers, acquisitions and mergers or divestitures) are excluded. Purchases of small tools that are not fixed assets are included in current expenses.
Also included are all additions, alterations, improvements and renovations that extend the useful life or increase the productive capacity of capital assets.
Current maintenance costs are excluded, as is the value of and current expenditure on capital assets used under rental and lease contracts. Investments in intangibles and financial assets are also excluded.
When the invoicing, delivery, payment and first use of investments occur in different reference periods, the following method of recording should be sought:
- Investment is recorded when ownership is transferred to the unit that intends to use the goods.
- Capitalized production is recorded when it is produced.
- In the case of investment made in identifiable stages, each partial investment should be recorded in the reference period in which it is made.
In practice, this is not always possible; in view of company accounting rules, one of the following approaches to this method may be needed:
(a) investments are recorded in the reference period in which they are delivered,
(b) investments are recorded in the reference period in which they are used in the production process,
(c) investments are recorded in the reference period in which they are invoiced,
(d) investments are recorded in the reference period in which they are paid for.

Number of self-employed persons

The number of persons employed is defined as the total number of persons who work in the observation unit (inclusive of working proprietors, partners working regularly in the unit and unpaid family workers), as well as persons who work outside the unit who belong to it and are paid by it (e.g. sales representatives, delivery personnel, repair and maintenance teams). Included are persons absent for a short period (due to illness, paid vacation, special leave, etc.) and strikers, but not those who are absent indefinitely. It does include part-time workers considered as such under the laws of the country concerned and on the payroll, as well as seasonal workers, apprentices and home workers on the payroll.
Persons employed do not include workers loaned to the unit by other enterprises, persons performing repair and maintenance work in the observed unit for other enterprises, and conscripts.
Non-paid cooperating family members means persons living in the household of the unit owner who regularly perform work for the unit without having a contract of employment or receiving a fixed payment for the work they perform. This includes only persons who do not work as their principal occupation in another unit and are on the payroll there.

Research and experimental development.

Available only for industries B-F:
B Mining and quarrying
C Manufacturing
D Production and distribution of and trade in electricity, natural gas, steam and refrigerated air
E Water collection and distribution; waste and wastewater management and remediation
F Construction

Total intra-mural R&D expenditure

Research and experimental development includes creative work undertaken systematically to increase the body of knowledge, including knowledge of people, culture and society, and the use of this knowledge to develop new applications.
Intra-mural expenditures include all R&D (research and development) expenditures undertaken within the unit, regardless of the source of funds.
R&D spending should be distinguished from spending on a wide range of related activities, such as:
- expenditures on education and training,
- expenditures on other scientific and technological activities (e.g., information, testing and standardization, feasibility studies, etc.),
- expenditures on other industrial activities (e.g., industrial innovation n.e.c.),
- expenditures on purely financial activities (including administrative and other indirect support activities).
In-house expenditures are valued at the cost of production and include all operating expenses, including labor and capital expenditures.

Total number of R&D personnel

Research and experimental development includes creative work undertaken systematically to increase the body of knowledge, including knowledge of people, culture and society, and the use of this knowledge to develop new applications.
All persons working directly for R&D (research & development) should be counted, as well as persons providing services directly, such as managers and administrative staff working for R&D. Persons providing services indirectly, such as canteen and security personnel, are not included, even though their wages are included in the measurement of expenditures as overhead costs.
R&D personnel should be distinguished from personnel for a wide range of related activities, such as:
- personnel employed for research and training,
- personnel employed for other scientific and technological activities (e.g., information, testing and standardization, feasibility studies, etc.),
- personnel employed in other industrial activities (e.g. industrial innovation n.e.c.),
- personnel engaged in administrative and other indirect support activities.