For FDI transactions a minimum threshold of 12.500 EUR is applied regardless of the balance sheet total of the direct investment enterprise (see answer to question 13).   The threshold for inward and outward FDI positions is defined by the balance sheet total of the direct investment enterprise. Only information of direct investment enterprises (according to the 10% of voting power criterion) with a balance sheet total of more than 3 million Euro (or its equivalent) have to be reported.