Country analysis of outward direct investment (FO) return

Key facts

Data to be reported:	Geographical breakdown of outward foreign direct investment in non-resident subsidiaries and associates.
Who has to report:	Discretionary based on the level of direct investment abroad Check who needs to submit returns
Data uses:	Balance of Payments (ONS) National Accounts (ONS)
Frequency:	Quarterly
Coverage:	Go to reporting criteria to find detailed calculations used to determine eligibility

Deadlines

Firms need to report figures as at the last calendar day of the reporting period.

Go to reporting criteria to download deadlines for all returns for all available years.

Reporting period	Reporters impacted	Deadline (5pm UK time)	Concessionary deadline (5pm UK time)

Deadlines for 2027 will be released in November 2026.

Instructions

Overview of reported data

This return captures reporting institutions’ inward foreign direct investment. It includes breakdowns by:

• equity type – quoted, unquoted 
• geographic residence of non-resident head office, parent, or company holding an associate interest
• investment and reverse investment

In every return firms also need to include:

• their company name
• their legal entity identifier (LEI) or firm reference number (FRN)
• the first day of the reporting period
• the last day of the reporting period

Core documents

You can find detailed instructions in the documents below. 

Country analysis of outward direct investment (FO) specific documents

Document	Notes for FO reporters	Last updated
Bank of England Statistics taxonomy Data Point Model (DPM) v1.3.1 (ZIP)	A folder containing two documents for defining all statistical reporting: annotated templates and a data dictionary The Table of Contents worksheet in the annotated templates shows reporting templates relating to form FO	31 May 2026
FO definitions (PDF)	Includes details of what’s in scope and definitions of FO specific terms	1 Feb 2015
Bank of England Statistics taxonomy validations v1.3.1 (XLSX)	Business validations for cross-checking data points within form FO and the suite of other statistical returns View column O for a clearly worded description	31 May 2026

All statistical returns

Document	Notes for all reporters	Last updated
Classification of accounts guide (PDF)	Includes detailed guidance on how to classify counterparties plus country lists	24 Apr 2024
General notes and definitions (PDF)	Includes an introduction to preparing returns and definitions of common terms	24 Apr 2024