Date of commencement of the all-resident/truncated enterprise group. The date refers either to a date when a new all resident group is born), or other creation date of a new group (by merger, break-up, split-off, or restructure). The birth of a new group may be difficult to define in practice, if the smallest groups of no statistical importance to the Member State are not monitored. The date from which the group is being monitored shall then be used as a proxy. However, the approximate dates are important in order to know from which year a certain multinational group is monitored in different countries."