For outward FDI (Transactions, income and stocks) only the immediate counterpart is known. For inward FDI, both breakdowns are available for stocks, flows and income. Nevertheless, for our detailed FDI-statistics, which excludes SPEs and real estate, we allocate according to the iltimate beneficiary concept, while for reporting to the ECB, EUROSTAT and the CDIS we use the immediate counterpart concept, as required.