Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 11th November, 2022.

I, MICHEÁL MARTIN, Taoiseach, in exercise of the powers conferred on me by section 25 (1) of the Statistics Act 1993 (No. 21 of 1993), and for the purpose of giving full effect to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019¹ , as amended by Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020² in so far as it relates to Article 6(1)(d) thereof, hereby order as follows:

1. This Order may be cited as the Statistics (Outward Foreign Affiliates) Order 2022.

2. (1) In this Order –

“Commission Implementing Regulation” means Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020² ;

“foreign affiliate” has the same meaning as it has in the Commission Implementing Regulation² ;

“institutional unit” means an economic entity that is capable of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities.

“Regulation” means Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019¹ , as amended by Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021³ ;

“survey” means the Outward Foreign Affiliates Survey that is conducted by the Central Statistics Office for the purposes of obtaining, including for the purposes of compliance with the Regulation, information set out in the Schedule.

(2) A word or expression that is used in this Order and also used in the Regulation or the Commission Implementing Regulation has the same meaning in this Order as it has in the Regulation and the Commission Implementing Regulation, as the case may be, other than where the context otherwise requires.

3. This Order applies to an institutional unit that is classified for statistical purposes under section B, C, D, E, F, G, H, I, J, K, L, M, N, P, Q, R or S of NACE Rev. 2, as set out in Annex I to Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006⁴ , as amended by Regulation (EC) No. 295/2008 of the European Parliament and of the Council of 11 March 2008⁵ , Regulation (EU) No. 70/2012 of the European Parliament and of the Council of 18 January 2012⁶ and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 2019⁷ .

4. A requirement on institutional units to which this Order applies to provide, once only and for the purposes of the survey, information, the general nature of which is specified in the Schedule, in relation to each year in the period from 2021 to 2025, is hereby prescribed.

SCHEDULE

Article 4

1. Information regarding the following, as it relates to the institutional unit concerned during the year to which the information relates:

(a) whether the institutional unit has foreign affiliates;

(b) where the institutional unit has a foreign affiliate, whether the location of the ultimate controlling institutional unit of the foreign affiliate is in the State;

(c) where the location of the ultimate controlling institutional unit of a foreign affiliate is not in the State, the location of the ultimate controlling institutional unit;

(d) where the institutional unit is the ultimate controlling unit of a foreign affiliate, the following particulars in relation to that institutional unit:

(i) the principal business activity in which it is engaged;

(ii) the accounting year to which the information relates;

(iii) the currency in which the amounts are expressed;

(e) where the institutional unit is the ultimate controlling unit of a foreign affiliate, the following particulars in relation to the foreign affiliate:

(i) name;

(ii) the principal business activity in which it is engaged;

(iii) the percentage shareholding which the institutional unit holds in the foreign affiliate;

(iv) turnover;

(v) the number of persons engaged by it;

(vi) personnel costs;

(vii) gross investment by it in tangible goods;

(viii) labour costs.

2. Particulars of the time taken to complete the form, questionnaire or other record prepared by the Director General for the collection of the information referred to in paragraph 1.

GIVEN under my Official Seal,

9 November, 2022.

MICHEÁL MARTIN,

Taoiseach.

1 OJ No. L 327, 17.12.2019, p. 1

2 OJ. No. L 271, 18.8.2020, p. 1

2 OJ. No. L 271, 18.8.2020, p. 1

2 OJ. No. L 271, 18.8.2020, p. 1

1 OJ No. L 327, 17.12.2019, p. 1

3 OJ No. L 339, 24.9.2021, p. 33

4 OJ No. L 393, 30.12.2006, p. 1

5 OJ No. L 97, 9.4.2008, p. 13

6 OJ No. L 32, 3.2.2012, p. 1

7 OJ No. L 198, 25.7.2019, p. 241