Guidelines for Large Cases Units
Large cases units (LCUs) and similar organisational structures are usually set up by statistical offices as a response to the challenges of globalisation, not only to correctly delineate the structure of multinational enterprise (MNE) groups and their production flows but also to ensure that data on such MNE groups’ activities are recorded and disseminated in a consistent way. Collaboration and coordination between the statistical domains at the national level, but also across different European Union Member States and European Free Trade Association countries, are essential preconditions to achieving consistent MNE groups data in European statistics.
LCUs have proven to offer numerous advantages, both regionally and at the national level, including improving the quality and reliability of MNE groups’ data, strengthening the data used by national accounts and facilitating policy decision-making.

