When a French direct investment enterprise is controlled by a non-resident direct investor and has also one or more foreign associates, we attribute the entire inward FDI position in this enterprise to the residence country of the ultimate investor, regardless of the residence country of the other minority foreign direct investors. But when a direct investment enterprise is directly controlled by a French resident direct investor, we allocate the direct investment position in this enterprise to the residence countries of the minority direct investor's Ultimate Controlling Parents.