Irrespective of the number of direct investors, the entire foreign direct investments of the resident enterprise is allocated to the only[1] ultimate controlling parent that is on the top of the majority ownership chain. The majority investor at the top of the ownership chain of the group of companies, i.e. the one that indirectly or directly has more than 50% of the voting power in the given enterprise and that is not controlled by any other entity (it does not have any other owner with voting power exceeding 50%) is considered ultimate controlling parent.  An ultimate investor can be a resident or non-resident private person, legal entity or economic agent operating in the form of an organisation without legal entity. This approach is in line with the requirement concerning the information necessary for the classification of debt between fellow enterprises according to the direction of investment and determining the resident status of the ultimate investor (Ultimate Controlling Parent) as set out in the new international methodology, where multiple ultimate investors are also not allowed. [1] If the ultimate investor cannot be identified because there is not one on the basis of the rules (for example, the ratio of investors is 50% each, i.e. there is no majority ownership chain) or no information from any source is available beyond the immediate investor(s), the stocks remain on the country of direct investor(s).