AWBES report: cross-border investors and affiliates – stocks

For any questions please email aussenwirtschaft.BES@oenb.at.

Contents

See the directory on the right.

Key reporting data

Reporting matrix

Scope of reporting

The report contains both master data and reporting data on the following areas:

• Inward direct or other investments in businesses, banks or other legal persons (with or without separate legal identity) in Austria

• Domestically controlled stock corporations/SEs

• Information on the reporting entity

• Direct and indirect affiliates, branches or business establishments abroad 

The reporting requirement extends to all nonresident investors, affiliates, business establishments and branches as well as domestically controlled stock corporations that were operational on the reporting reference date (December 31). Balance sheet data refer to balance sheets drawn up for balance sheet dates between April 1 of survey years and March 31 of following years. Business establishments and branches include all kinds of entities without a separate legal identity established for periods of more than one year, such as syndicates and offshore platforms.

The respective reporting requirements are specified below in this chapter. Balance sheet data must be taken from the local financial statements of the respective subsidiary. Data from the consolidated balance sheet may only be used for the group earnings before taxes (KERG) field.  If the local financial statements are not available by the deadline set, please contact the OeNB.

Master data must be submitted and completed or updated in due time before the reporting deadlines. Master data constitute basic underlying information on the resident and nonresident entities involved. For a list of master data to be reported, see Master data required for reporting.

This survey is conducted under Article 6 para. 2 Foreign Exchange Act 2004 (Devisengesetz) as well as Article 7 para. 1 number 2b of the foreign affiliates statistics regulation (Auslandsunternehmenseinheitenstatistik-Verordnung) (Federal Law Gazette. no. 345, September 30, 2008) and Article 6 para. 1 number 4 of the foreign affiliates statistics regulation (Auslandsunternehmenseinheitenstatistik-Verordnung) (Federal Law Gazette. II no. 345/2008 as amended).

Reporting threshold

The AWBES report consists of several sections with individual reporting thresholds:

Inward direct investment: Nonresident investors 

(1) Nonresident investors are required to report data if they hold 10% or more of the stockholders’ equity or nominal capital. If foreign family members or other foreign associated entities hold shares of a domestic business, a domestic bank, a branch or business establishment, their shares need to be considered in the aggregate. Should the sum total of their shares amount to 10% or more, all investors have to be reported separately, even if the individual shares are below 10%. In the case of limited partnerships, the 10% rule applies to the agreed scope of investment or to the share held in the sum total of the agreed partnership contributions.

(1.2) If there are reportable nonresident investors, domestically controlled stock corporations/SEs must be reported as well, regardless of any reporting thresholds. However, in this case the reporting requirement extends only to the respective master data.

Outward direct investment: Foreign affiliates

(2) Direct foreign affiliates, business establishments or branches (that will not exist as separate legal entities in the long run) are to be reported when investors hold a share of 10% or more, if the related nominal capital is at least EUR 100,000 or the total liabilities and Shareholders' Equity are EUR 10,000,000 or more. Once either of these two criteria is met, any kind of affiliation needs to be reported. The reporting requirement for foreign business establishments or branches that do not draw up their own balance sheets kicks in once their assets amount to EUR 100,000 or more. As a proxy for the assets of branches, reporting agents may use their closing settlement balances with the branches. In the case of limited partnerships, the 10% rule applies to the agreed scope of investment or to the share held in the sum total of the agreed partnership contributions.

(2.2) Should there be reportable direct affiliates abroad, indirect affiliates, business establishments or branches (that will not exist as separate legal entities in the long run) abroad must be reported as well if they

• are controlled by the reporting entity (Control means that the share at any point in the chain of share participations is higher than 50 %)
• and have at least 20 employees or total liabilities and Shareholders' Equity of at least EUR 1,000,000 (Once either of the latter two criteria is met, indirect affiliates must be reported.)
• and are controlled by a direct foreign affiliate
• and the chain of control consists only of foreign entities
• and if they were not reported among direct affiliates (>10%). Indirectly controlled affiliates in which investors also hold direct shares of under 10% are to be reported as indirect affiliates.

This may include entities without a separate legal identity.  

AWBES reports need to be submitted once the reporting thresholds (1) or (2) are reached. The reporting requirement extends only to data on areas that exceed the reporting threshold (see example below).

If one or both reporting thresholds are reached, check if there are any issues specified under the respective subitem (1.2 or 2.2) that need to be reported as well. If so, please provide the respective information.
If only the reporting thresholds (1.2) or (2.2) are reached, no AWBES report is required.

If there are no reportable issues, submit a nil report.

Example: reporting threshold reached

Use the decision tree below to determine if an AWBES report is required:

To give an example: If there is a reporting requirement on the asset side (2) only, section 2 (direct foreign affiliate) as well as section 2.1 (indirect foreign affiliate) are to be included in the AWBES report. Once the reporting threshold is reached for the criteria (1) or (2), AWBES data have to be submitted. Only submit data for the areas subject to reporting requirements, including the respective subitems above (1.2) or (2.2).

The table below shows the reportable sections of the AWBES report per reporting requirement:

To give an example: Reporting entities (other than listed stock corporations) are (only) required to report liability side data, namely data on nonresident investors, the reporting entity and any domestically controlled stock corporations.

Reporting entity/reporting agent

Reporting agents are resident individuals or legal persons that the OeNB asks to submit AWBES reports, subject to the prevailing reporting thresholds. For reporting purposes, entities without a separate legal entity, such as branches, business establishments or long-term partnerships (>1 year), are equivalent to entities with a separate legal entity.

Reporting reference date/reporting period

The reporting reference date is December 31 of the survey year. Entities with a different balance sheet date are included in the survey as well if their balance sheet date lies between April 1 (before the reporting reference date) and March 31 next year (after the reporting reference date).

The report must be submitted to the OeNB not later than the reporting date notified.

Information on nonresident investors

If there is a nonresident direct investor (holding 10% or more of stockholders’ equity or nominal capital), information on this nonresident investor must be provided in the master data section (Master data reporting).

Nonresident investors appear automatically on the MeldeWeb screen as the reporting template is aligned with the underlying master data.

Reporting agents uploading Excel data need not provide any information on nonresident investors in the MS Excel templates but have to provide the respecting master data online via the MeldeWeb.

Information on reporting entity (without ISIN/WK: STANDMO; with ISIN/WK: STANDMOWK)

Depending on the legal form of the reporting entity, reporting entity-related data need to be provided either under reporting entities without ISIN/WK or reporting entities with ISIN/WK.

If the reporting entity is a listed joint stock company, the concept code "STANDMOWK" must be selected; for all other legal forms, "STANDMO" must be selected.

The following fields marked with ** are only to be filled in if the reporting object is a listed stock corporation; if it is not a listed stock corporation, they are not to be reported.

Data fields and attributes

The expressions in parentheses are data field codes (dimensions) and data field attributes. These codes are required for further processing when reporting agents submit their data via Excel uploads or via IT interfaces.

Affiliation marker (BETSTAT)

The affiliation marker shows if there are one or more nonresident investors that need to be reported. Choose one of the following three options:

• Set the reporting entity affiliation marker to “above reporting threshold” if the reporting threshold (1) is reached. (UEBER)

• Set the reporting entity affiliation marker to “below reporting threshold” if the reporting threshold (1) is not reached. (UNTER)

• Set the marker to “exit” if a foreign affiliate reported earlier in MeldeWeb no longer exists at the reporting reference date. (BEENDET)
  Also set the marker to exit if the reporting threshold is reached only on the asset side (2).

If a nonresident investor reported in the previous year owns fewer shares or none at all in the current reporting period, please cross-check whether the corresponding disinvestment data (AWBET template) have been provided. If not, provide the corresponding AWBET data.

**Securities identification number (WK)

Here we refer to the international securities identification number (ISIN).

The international securities identification number (ISIN) is a 12-digit combination of letters and numbers that serves to unambiguously identify a given securities instrument (ISIN code under ISO 6166). ISINs are being assigned by national numbering agencies (NNAs); in Austria by the Oesterreichische Kontrollbank (OeKB). An ISIN will be deemed valid when it is contained in the database of the Association of NNAs (ANNA).

An ISIN consists of:

• a 2-digit country code (e.g. AT for Austria, DE for Germany),

• a 9-digit national ID, and

• a 1-digit verification code.

Do not use

• official securities identification numbers other than the ISIN (as provided by Wertpapier-Mitteilungen (WM) Frankfurt, Clearstream, CUSIP and Valoren),

• securities identification numbers beginning with “XF” (these are ambiguous),

• securities identification numbers beginning with “QOXDBY” (these are preliminary numbers that are used for accounting purposes, and their master data cannot be transmitted to the OeNB).

In case an ISIN has not yet been provided, please report the respective master data (including data on dividends) → Master data required for reporting.

Type of value (WA)

Please provide the following information on the reporting entity:

• **Outstanding volume - number of shares (STK):
  The number of all shares that had been issued until December 31 of the survey year; irrespective of how many of them are held by the nonresident investor(s). This also includes own holdings.
  

• **Market value (MW):
  If the reporting company is a listed stock corporation, indicate the company’s market value on December 31 of the survey year. Indicate the market value of the whole company, not only of the shares owned by nonresidents. Even if only parts of the company are listed on the stock exchange, provide the (estimated) market value of the entire company.
  

• Intragroup exports and intra-EU provision of goods (WEXP):
  Exports of goods to nonresident customers that belong to the group (parent companies, subsidiaries, sister companies, etc.).
  

• Intragroup exports and intra-EU provision of services (DLEXP):
  Exports of services to nonresident customers that belong to the group (parent companies, subsidiaries, sister companies, etc.). Services include for example transportation, consultancy, construction and assembly, IT, insurance, communication, research as well as insurance premiums. Wages and salaries are not included.
  

• Intra-group imports and intra-EU acquisition of goods (WIMP):
  Imports of goods from nonresident suppliers that belong to the group (parent companies, subsidiaries, sister companies, etc.).
  

• Intra-group imports and intra-EU acquisition of services (DLIMP):
  Imports of services from nonresident suppliers that belong to the group (parent companies, subsidiaries, sister companies, etc.). Services include for example transportation, consultancy, construction and assembly, IT, insurance, communication, research as well as insurance premiums. Wages and salaries are not included.

  • Thereof expenses for patents and licenses benefiting nonresident controlling companies (PAT):
    Indicate payments for patents and licenses made to the proprietaries or other nonresident controlling companies here. This includes licenses for reproducing and/or selling computer software, licenses for using R&D results (patents, copyright, industrial processes and utility models), licenses for reproducing and/or selling audiovisuals and related artistic rights (payments for reproducing and/or selling produced originals or prototypes such as books and manuscripts, films and sound recordings, e.g. for live performances and transmissions via TV, cable or satellite) and licenses for trademarks and franchise agreements. Controlling companies include not only the parent company but also all other companies that are located above the reporting entity in the group’s organization chart.

  • Thereof expenses for management services for nonresident controlling companies (MGMT):
    Indicate management fees etc. for management services unrelated to specific services paid to the proprietaries or other nonresident controlling companies. Otherwise, these services would have to be reported under “Intra-group imports and intra-EU acquisition of services.” Controlling companies include not only the parent company but also all other companies that are located above the reporting entity in the group hierarchy.
    

• Accounts receivable from nonresident group companies (FORD):
  Indicate claims on nonresident group companies other than loans between affiliated companies of sectors 122 (banks) and 123 (other financial companies) here. In addition, lendings to nonresiden group companies are to be reported. Internally adjusted claims on nonresident group companies are to be reported until they are actually uncollectible and are no longer carried in the books.
  

• Accounts payable to nonresident group companies (VERB):
  Indicate liabilities toward nonresident group companies other than liabilities from loans between affiliated companies of sectors 122 (banks) and 123 (other financial companies) here. Bond liabilities to nonresident group companies may not be included.
  

• Exceptionally high income and expenses (-) (AO):
  Indicate the amount of income and cost items of exceptional magnitude or relevance (according to Article 237 (1) item 4 Corporate code - Unternehmensgesetzbuch UGB) here according to the 2014 Financial Reporting Amendment Act (Rechnungslegungsänderungsgesetz RÄG). Add a minus sign to report a expense item. To find this amount, see the annex of the financial statements.
  

Value

Amounts must be reported in euro, with the exchange rate reflecting the reference date underlying the balance sheet data.

We provide relevant exchange rate information on our website:

→ Exchange rates - Oesterreichische Nationalbank (OeNB)

Please use the daily ECB reference rates updated and published by the ECB.  In case daily ECB reference rates should not be available for the currencies in question, consult the other tables provided for relevant conversion rates.

Value comment

Commenting data entries has been enabled and may reduce the need for queries. Use the comments function if system-related queries on reporting arise or in case a plausibility check is required by the MeldeWeb application even though the reported values are correct (mandatory).

Information on domestically controlled stock corporations

If there is a nonresident direct investor (10% or more of the stockholders’ equity or the nominal capital), information on domestically controlled stock corporations (AG and SE) has to be provided in the master data (Master data reporting).

When the report is submitted via online form in MeldeWeb, these appear automatically due to links to the master data.

When submitting the report via Excel, information on domestically controlled stock corporations is not required in the MS Excel form itself. Instead, the corresponding master data are to be provided online via the MeldeWeb.

Information on direct affiliates (without ISIN/WK: STANDDIR, with ISIN/WK: STANDDIRWK)

Direct foreign affiliates must be reported under direct affiliates without ISIN/WK or direct affiliates with ISIN/WK, depending on their legal form.

If the foreign affiliate is a listed stock corporation, the concept code "STANDDIRWK" must be selected; for all other legal forms, "STANDDIR" must be selected.

• Should the affiliate exceed the reporting threshold, we ask you to provide the information set out below (unless the restriction described in the next paragraph applies). Should “below the reporting threshold” or “exit” apply, all you have to do is set the affiliation marker.

• There is one additional restriction: If the affiliate is an entity without a separate legal identity (branches, business establishments, etc.) that does not draw up its own balance sheet, fields marked with a * can be skipped, but the remaining fields must be filled out. In addition, please remember to provide AWFUV data.

• The following fields marked with ** are only to be filled in if the foreign affiliate is a listed stock corporation; if it is not a listed stock corporation, they are not to be reported.

Data fields and attributes

The expressions in parentheses are data field codes (dimensions) and data field attributes. These codes are required for further processing when reporting agents submit their data via Excel uploads or via IT interfaces.

Affiliation marker (BETSTAT)

The affiliation marker shows whether the direct foreign affiliate in question needs to be reported. Choose one of the following three options:

• Set the reporting entity affiliation marker to “above reporting threshold” if the reporting threshold (2) is reached. (UEBER)

• Set the reporting entity affiliation marker to “below reporting threshold” if the reporting threshold (2) is not reached. (UNTER)

• Set the marker to “exit” if a foreign affiliate reported earlier in MeldeWeb no longer exists at the reporting reference date. (BEENDET)

ID number (IN)

OeNB ID number assigned to directly owned affiliate(s).

Affiliate balance sheet availability (BILVB)

If a foreign affiliate has a separate legal identity, select “J” for affiliate balance sheet availability.

If the affiliate is a legal entity without a separate legal identity, “J” will only be the correct answer if this entity draws up local balance sheets. If no local balance sheets or profit and loss statements (P&L) are available, select “N.” Irrespective of its original purpose, any balance sheet or profit and loss statement that is available for an entity without a separate legal identity must be used.

If there is no local balance sheet or P&L statement, some value fields will be deactivated automatically in the MeldeWeb tool for online reporting.
Entities reporting their data via the upload function or via the IT interface (XML) may skip value fields marked with *.

**Securities identification number (WK)

Here we refer to the international securities identification number (ISIN).

The international securities identification number (ISIN) is a 12-digit combination of letters and numbers that serves to unambiguously identify a given securities instrument (ISIN code under ISO 6166). ISINs are being assigned by national numbering agencies (NNAs); in Austria by the Oesterreichische Kontrollbank (OeKB). An ISIN will be deemed valid when it is contained in the database of the Association of NNAs (ANNA).

An ISIN consists of:

• a 2-digit country code (AT for Austria, DE for Germany, etc.),

• a 9-digit national ID, and

• a 1-digit verification code.

Do not use

• official securities identification numbers other than ISIN (as provided by Wertpapier-Mitteilungen (WM) Frankfurt, Clearstream, CUSIP and Valoren),

• securities identification numbers beginning with “XF” (these are ambiguous),

• securities identification numbers beginning with “QOXDBY” (these are preliminary numbers that are used for accounting purposes, and their master data cannot be transmitted to the OeNp).

In case an ISIN has not yet been provided, please report the respective master data (including data on dividends) → Master data required for reporting.

Type of value (WA)

We ask you to provide the following information on direct foreign affiliates. 

• **Outstanding volume - number of shares (STK):
  The number of all shares that had been issued until December 31 of the year of the survey; irrespective of how many of them are held by the reporting entity. This also includes own holdings.
  

• **Market value (MW):
  Indicate the market value of the company on December 31 of the reporting year. Even if only parts of the company list on the stock exchange, the market value of the whole company is to be indicated. Estimates are permitted.
  

• Average number of employees (EMP):
  The number of employees of the nonresident enterprise is defined as the total number of persons operating in the respective entity (including working proprietors, partners working regularly in the entity and assisting unpaid family members) as well as people that belong to the entity and are paid by it but operate outside of it (e.g. sales representatives, delivery personnel, repair and maintenance teams).
  The number includes persons on temporary leave (e.g. sick leave, paid leave or special leave) and persons on strike but excludes persons on indefinite leave. It also includes part time workers, seasonal workers, trainees and homeworkers that are included on the payroll.
  (The estimated number of) workforce provided by other entities or workforce carrying out repair and maintenance tasks on behalf of other enterprises as well as persons performing compulsory military service are excluded from the number of employees.
  Please report the number of persons employed; full-time equivalents are not permitted.
  

• Sales revenue (UE):
  Indicate the nonresident enterprise’s net sales revenue as disclosed in the profit and loss account (Article 232 para. 1 Corporate code - Unternehmensgesetzbuch UGB or applied mutatis mutandis). Sales refer to the amounts billed by the reporting unit in the period under review, for goods and services sold to third parties.
  Sales include all taxes on goods and services billed by the reporting unit other than output VAT charged to customers or other deductible taxes directly related to sales. Additionally, sales comprise all calculated incidental costs (transport, packaging, etc.) that are passed on to customers, even if these costs are billed separately. Also deduct price reductions, such as discounts and bonuses as well as the value of refunded packaging.
  Sales do not include income classified as other operating income, financial returns or extraordinary income in the context of accounting. Likewise, sales exclude operating subsidies received from the government or the European Union.
  If the nonresident enterprise is part of the banking sector, indicate the sum total of its net interest income and commission revenues.
  If the nonresident enterprise is part of the insurance sector, indicate its gross premium income.
  

• Personnel costs (AKO)
  All costs that arise from payments made to wage and salary earners by the foreign affiliate during the reporting period.
  These are the foreign affiliate’s payroll costs, irrespective of whether they are paid by the reporter. Payroll costs comprise all forms of compensation that a company pays its salaried employees for services provided, or staff quitting the company.
  

• Gross investment in tangible fixed assets (INVEST):
  Gross investment in tangible fixed assets comprises all additions to long-term physical assets that are reported as such by the foreign affiliate during the reporting period. Not included are increases from revaluation reserves, from the reversal of impairment losses or from the regrouping (transfer) of other long-term physical assets.
  Such additions include among others purchases, financial leasing, improvements, changes, renovations and buildings.
  In-house developments and the capitalization of costs are permissible as long as they meet the current accounting rules with predefined accounting and assessment criteria.
  

• R&D expenses (FEAUSG):
  Research and development expenses incurred by the foreign unit in the reporting year.
  

• Exports and intra-EU provision of goods to the reporting entity (WEXP):
  Exports of goods by the nonresident enterprise to the reporting entity.
  

• Exports and intra-EU provision of services to the reporting entity (DLEXP):
  Exports of services by the nonresident enterprise to the reporting entity.
  

• Imports and intra-EU acquisition of goods from the reporting entity (WIMP):  
  Goods of the reporting entity imported by the nonresident enterprise.
  

• Imports and intra-EU acquisition of services from the reporting entity (DLIMP):
  Services that are provided by the reporting entity and imported by the nonresident enterprise.

  • Thereof expenses for patents and licenses in favor of the reporting entity (PAT):
    Indicate payments for patents and licenses made by the nonresident enterprise to the reporting entity here. This includes licenses for reproducing and/or selling computer software, licenses for using R&D results (patents, copyright, industrial processes and utility models), licenses for reproducing and/or selling audiovisuals and related artistic rights (payments for reproducing and/or selling produced originals or prototypes such as books and manuscripts, films and sound recordings, e.g. for live performances and transmissions via TV, cable or satellite) and licenses for trademarks and franchise agreements.

  • Thereof expenses for management services for the reporting entity (MGMT):
    Indicate management fees etc. paid by the nonresident enterprise for management services unrelated to specific services paid to the reporting entity.
    

• *Nominal capital/stockholders’ equity (GK):
  Stockholders’ equity or nominal capital; in case of limited partnerships: The sum of fixed and variable capital minus reserves and annual profit or loss.
  

• *Capital reserves and other equity items (KAPRL):
  This item includes tied-up and non-tied-up capital reserves as well as any other balance sheet items that do not fit any other sections of the framework provided by the OeNB but are necessary for arriving at the correct balance sheet value of equity.
  

• *Retained earnings (GEWRL):
  Both statutory and optional retained earnings.
  

• *Annual profit/annual loss (-) (JGEW):
  Add a minus sign to report an annual loss.
  

• *Profit brought forward/loss brought forward (-) (GV):
  Add a minus sign to report a loss brought forward.
  

• *Balance sheet value of equity (EK):
  Value of equity as reported in the balance sheet.
  

• *Liabilities (VERB):
  Liabilities toward credit institutions, affiliated companies and companies with affiliation relationships, bonds payable, liabilities for prepayments received on orders, trade payable, liabilities for accepting or issuing bills of exchange and other liabilities (e.g. for taxes and relating to social security).
  

• *Other liability items (SPASS):
  Provisions, accruals and prepaid expenses as well as other items that are not included in liabilities.
  

• *Total liabilities and Shareholders' Equity (BILSUMP):
  Total liabilities and Shareholders' Equity as reported in the balance sheet.
  

• *Operating profit (BETRER):
  According to/along the lines of Article 231 para. 2 item 9 or para. 3 item 8 Corporate code (Unternehmensgesetzbuch UGB); use a minus sign (-) to indicate negative values.
  

• *Financial profit (FINER):
  According to/along the lines of Article 231 para. 2 item 16 or para. 3 item 15 Corporate code (Unternehmensgesetzbuch UGB); use a minus sign (-) to indicate negative values.
  

• *Earnings before taxes (EVS):
  The sum of operating and financial profit; use a minus sign (-) to indicate negative values.
  

• *Taxes on income/earnings and other taxes (ST):
  Use a minus sign in front of paid taxes.
  

• *Annual net profit/loss (-) (JUE):
  Annual net profit as reported in the balance sheet. Use a minus sign to indicate an annual net loss.
  

• *Transfers to/from reserves (DOTRL):
  Add a minus sign (-) to report transfers to reserves.
  

• *Exceptionally high income and expenses (-) (AO):
  Indicate the amount of income and cost items of exceptional magnitude or relevance (according to Article 237 (1) item 4 Corporate code - Unternehmensgesetzbuch UGB) here according to the 2014 Financial Reporting Amendment Act (Rechnungslegungsänderungsgesetz RÄG), as disclosed in the annex to the financial statements. Add a minus sign to report a expense item. If the amount of income and cost items of exceptional magnitude or relevance are not already included in the income statement presented above, they should be added to the operating profit field so that they are included in earnings before tax.
  

• *Group earnings before taxes (KERG):
  As disclosed in the consolidated financial statements for earnings before taxes, as applicable. If not available, enter “0.”
  

Value

Amounts must be reported in euro, with the exchange rate reflecting the reference date underlying the balance sheet data.

We provide relevant exchange rate information on our website.

→ Exchange rates - Oesterreichische Nationalbank (OeNB)

Please use the daily ECB exchange reference rates updated and published by the ECB. In case daily ECB reference rates should not be available for the currencies in question, consult the other tables provided for relevant conversion rates.

Value comment

Commenting data entries has been enabled and may reduce the need for queries. Use the comments function if system-related queries on reporting arise or in case a plausibility check is required by the MeldeWeb application even though the reported values are correct (mandatory).

Information on indirect affiliates (STANDINDIR)

This part of the reporting comprises data on indirectly controlled foreign affiliates. For reporting purposes, it is not relevant whether the companies issue stocks or not, and we are asking neither for numbers of shares or securities identification numbers, and there are no alternative reporting sections either.

Should the affiliate exceed the reporting threshold, we ask you to provide the information set out below. Should “below the reporting threshold” or “exit” apply, all you have to do is set the affiliation marker.

There is one additional restriction: If the indirect affiliate is an entity without a separate legal identity (branch, business establishment, etc.) that does not draw up its own balance sheet, value fields marked with a * can be skipped, but the remaining value fields must be filled out. In addition, please remember to provide AWFUV data.

Data fields and attributes

The expressions in parentheses are data field codes (dimensions) and data field attributes. These codes are required for further processing when reporting agents submit their data via Excel uploads or via IT interfaces.

Affiliation marker (BETSTAT)

The affiliation marker shows whether the direct foreign affiliate in question needs to be reported. Choose one of the following three options:

• Set the reporting entity affiliation marker to “above reporting threshold” if the reporting threshold (2.2) is reached. (UEBER)

• Set the reporting entity affiliation marker to “below reporting threshold” if the reporting threshold (2.2) is not reached. (UNTER)

• Set the marker to “exit” if a foreign affiliate reported earlier in MeldeWeb no longer exists at the reporting reference date. (BEENDET)

ID number (IN)

OeNB ID number assigned to indirectly owned affiliate(s).

Affiliate balance sheet availability (BILVB)

If a foreign affiliate has a separate legal identity, select “J” for affiliate balance sheet availability.

If the affiliate is a legal entity without a separate legal identity, “J” will only be the correct answer if this entity draws up local balance sheets. If no local balance sheets or profit and loss statements (P&L) are available, select “N.” Irrespective of its original purpose, any balance sheet or profit and loss statement that is available for an entity without a separate legal identity must be used.

If there is no local balance sheet or P&L statement, some value fields will be deactivated automatically in the MeldeWeb tool for online reporting.
Entities reporting their data via the upload function or via the IT interface (XML) may skip value fields marked with *.

Type of value (WA)

We ask you to provide the following information on indirect foreign affiliates. 

• Average number of employees (EMP):
  The number of employees of the nonresident enterprise is defined as the total number of persons operating in the respective entity (including working proprietors, partners working regularly in the entity and assisting unpaid family members) as well as people that belong to the entity and are paid by it but operate outside of it (e.g. sales representatives, delivery personnel, repair and maintenance teams).
  This number includes persons on temporary leave (e.g. sick leave, paid leave or special leave) and persons on strike but excludes persons on indefinite leave. It also includes part time workers, seasonal workers, trainees and homeworkers that are included on the payroll.
  (The estimated number of) workforce provided by other entities or workforce carrying out repair and maintenance tasks on behalf of other enterprises as well as persons performing compulsory military service are excluded from the number of employees.
  Please report the number of persons employed; full-time equivalents are not permitted.
  

• Sales revenue (UE):
  Indicate the net sales revenue of the nonresident enterprise as disclosed in its profit and loss statement (Article 232 para. 1 Corporate code - Unternehmensgesetzbuch UGB or applied mutatis mutandis). Sales refer to the amount billed by the reporting unit in the period under review, coming from goods and services sold to third parties.
  Sales include all taxes and duties on goods and services billed by the reporting unit with the exception of VAT, which the reporting unit bills the customer for. The same applies to other taxes that are deductible in similar ways and directly related to sales. Additionally, sales comprise all calculated incidental costs (transport, packaging, etc.) that are passed on to the customers, even if these costs are billed separately. Price reductions, such as discounts and bonuses as well as the value of refunded packaging, are to be deducted.
  Income classified as other operating income, financial returns or extraordinary income in the context of accounting does not count as sales. Operating subsidies received from the government or the European Union are also excluded.
  If the nonresident enterprise is allocated to the banking sector, indicate the sum of the net interest income and the commission revenues.
  If the nonresident enterprise is allocated to the insurance sector, indicate the gross premium income.
  

• Personnel costs (AKO)
  All costs that arise from payments made to wage and salary earners by the foreign affiliate during the reporting period.
  These are the foreign affiliate’s payroll costs, irrespective of whether they are paid by the reporter. Payroll costs comprise all forms of compensation that a company pays in exchange for the job performance of wage and salary earners or in case an employment relationship is terminated.
  

• Gross investment in tangible fixed assets (INVEST):
  Gross investment in tangible fixed assets comprises all additions to long-term physical assets that are reported as such by the foreign affiliate during the reporting period. Not included are increases from revaluation reserves, from the reversal of impairment losses or from the regrouping (transfer) of other long-term physical assets.
  These additions include among others purchases, financial leasing, improvements, changes, renovations and buildings.
  Do-it-yourself constructions and capitalized costs are permitted as long as they meet the current accounting rules with predefined accounting and assessment criteria.
  

• Expenses on research and development (FEAUSG):
  Research and development expenses incurred by the foreign unit in the reporting year.
  

• *Nominal capital/stockholders’ equity (GK):
  Stockholders’ equity or nominal capital; in case of limited partnerships: The sum of fixed and variable capital minus reserves and annual profit or loss.
  

• *Capital reserves and other items of equity capital (KAPRL):
  This item includes tied-up and non-tied-up capital reserves as well as all other balance sheet items that cannot be allocated anywhere in the framework provided by the OeNB but are necessary for finding the correct balance sheet value of equity.
  

• *Retained earnings (GEWRL):
  Both statutory and optional retained earnings.
  

• Annual profit/annual loss (-) (JGEW):
  Add a minus sign to report an annual loss.
  

• *Profit brought forward/loss brought forward (-) (GV):
  Add a minus sign to report a loss brought forward.
  

• *Balance sheet value of equity (EK):
  Value of equity as reported in the balance sheet.
  

• *Liabilities (VERB):
  Liabilities toward credit institutions, affiliated companies and companies with affiliation relationships, bonds payable, liabilities for prepayments received on orders, trade payable, liabilities for accepting or issuing bills of exchange and other liabilities (e.g. for taxes and relating to social security).
  

• *Other liability items (SPASS):
  Provisions, accruals and prepaid expenses as well as other items that are not included in liabilities.
  

• *Total liabilities and Shareholders' Equity (BILSUMP):
  Total liabilities and Shareholders' Equity as reported in the balance sheet.
  

• *Operating profit (BETRER):
  According to/along the lines of Article 231 para. 2 item 9 or para. 3 item 8 Corporate code (Unternehmensgesetzbuch UGB); use a minus sign (-) to indicate negative values.
  

• *Nonoperating profit (FINER):
  According to/along the lines of Article 231 para. 2 item 16 or para. 3 item 15 Corporate code (Unternehmensgesetzbuch UGB); use a minus sign (-) to indicate negative values.
  

• *Earnings before taxes (EVS):
  The sum of operating and nonoperating profit; use a minus sign (-) to indicate negative values.
  

• *Taxes on income/earnings and other taxes (ST):
  Use a minus sign in front of paid taxes.
  

• *Annual net profit/loss (-) (JUE):
  Annual net profit as reported in the balance sheet. Use a minus sign in front of the annual net loss.
  

• *Transfers to/from reserves (DOTRL):
  Add a minus sign (-) to report transfers to reserves.
  

• *Exceptionally high income and expenses (-) (AO):
  Indicate the amount of income and cost items of exceptional magnitude or relevance (according to Article 237 (1) item 4 Corporate code - Unternehmensgesetzbuch UGB) here according to the 2014 Financial Reporting Amendment Act (Rechnungslegungsänderungsgesetz RÄG). To find this amount, see the annex of the financial statements. Add a minus sign to report a expense item. If the amount of income and cost items of exceptional magnitude or relevance are not already included in the income statement presented above, they should be added to the operating profit field so that they are included in earnings before tax.
  

• *Group earnings before taxes (KERG):
  See consolidated financial statements for earnings before taxes. If not available, enter “0”.
  

Value

Amounts must be reported in euro, with the exchange rate reflecting the reference date underlying the balance sheet data.

We provide relevant exchange rate information on our website.

→ Exchange rates - Oesterreichische Nationalbank (OeNB)

Please use the daily ECB exchange reference rates updated and published by the ECB. In case daily ECB reference rates should not be available for the currencies in question, consult the other tables provided for relevant conversion rates.

Value comment

Commenting data entries has been enabled and may reduce the need for queries. Use the comments function if system-related queries on reporting arise or in case a plausibility check is required by the MeldeWeb application even though the reported values are correct (mandatory).

Quality requirements

• AWBES reports must be complete and submitted to the OeNB in due time.

• As a precondition, the master data must have been entered correctly and confirmed before you submit the actual report via the MeldeWeb application.

• Apart from master data, completed AWBES reports comprise: 

  • Information on the reporting entity (If the reporting entity is a stock corporation include its ISIN and its market value; see above for details)

  • Information on nonresident investors

    • In case there is at least one nonresident investor on the reporting reference date: Information on domestically controlled stock corporations (master data only)

  • Information on direct foreign affiliates required to report (in case of stock corporations, include its ISIN and its market value): Foreign trade data, employees, sales revenue, labor costs, gross investment, expenses on R&D, balance sheet, profit and loss statement (see above for details)

    • If there are reportable direct affiliates, provide information on indirectly controlled affiliates required to report: Employees, sales revenue, labor costs, gross investment, expenses on R&D, balance sheet, profit and loss statement (see above for details)

• Note that the report must include business establishments and branches in other countries as well as foreign affiliates with a separate legal identity.

• Use the comments function if system-related queries on reporting arise or in case a plausibility check is required by the MeldeWeb application even though the reported values are correct (mandatory).

• The data reported will be checked by the OeNB. We will contact you in case any queries should arise, Queries need to be answered without delay.

See also: General provisions.

Technical description

Reporting template (enhanced for IT interface)

Dimensions (data fields)

Attributes

Reporting examples (MeldeWeb/xlsx/xml)

Example:

AWBES reporting example_1.xlsx

AWBES reporting example_1.xml

For every AWBES report, one XLSX or XML file must be submitted via the OeNB portal.

The file contains information on the reporting entity and on (direct or indirect) foreign affiliates and is to be filled out as follows:

• Reporting entity: Reporting enterprise; OeNB ID number specified in the reporting request sent by the OeNB.

• Reporting reference date: December 31 of the survey year as notified

• Report code: AWBES

• Concept code:

  • Reporting entity: Depending on the reporting entity, either use the securities identification number concept (STANDMOWK for listed stock corporations) or the concept without such an ID number (STANDMO for all other legal forms) at the end of the concept designation.

  • Direct affiliate: STANDDIRWK (for listed stock corporations) or STANDDIR (for all other legal forms)

  • Indirect affiliate: always STANDINDIR

• BETSTAT:

  • For concept codes STANDMO or STANDMOWK: UEBER in case there is a reportable nonresident investor; UNTER in case there is no reportable nonresident investor.

  • For concept codes STANDDIR, STANDDIRWK or STANDINDIR: UEBER for a reportable affiliation.

• IN: ID number of the foreign affiliate; to be supplied only for concept codes STANDDIR, STANDDIRWK and STANDINDIR.

• BILVB Affiliate balance sheet availability

  • Always J unless the foreign entity is a branch without a separate balance sheet or profit and loss statement. Select N in this case.

• WK: Securities identification number

  • Only required for the concepts STANDMOWK and STANDDIRWK

• For value field descriptions, see the top of the page in each section.

Once the Excel file has been filled out completely, you will have:

• a line filled either with concept code STANDMO or concept code STANDMOWK (both is impossible)

• one line per direct or indirect affiliation (make sure to select the concept code accordingly (STANDDIR or STANDDIRWK)).

General information on reports via Excel file:

• Master data must always be entered in MeldeWeb even if you submit your report via Excel.

• Excel file uploads require an ID Austria or EU-Login.

• You may ignore fields shaded in gray; all other fields are mandatory.

• The reporting unit is euro (not EUR thousands).

• Once the report has been uploaded, you will be informed by e-mail that it has been successfully processed.

• The following totals checks must be applied to direct and indirect affiliates:

  • GK + KAPRL + GEWRL + JGEW + GV must add up to the EK

  • EK + VERB + SPASS must add up to BILSUMP

  • BETRER + FINER must add up to EVS

  • BETRER + FINER + ST must add up to JUE