Institutional units whose principal activity is producing goods and providing non-financial services, including economic units which are established by a natural person or a group of natural persons, provided this natural person or group of natural persons are liable to settle the obligations of the economic units with the whole of their property, and which organise their accounting registers in accordance with the double-entry system, head offices whose subsidiaries or largest share of subsidiaries are non-financial corporations.
The definition of the concept is consistent with Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union.
Non-financial corporations
Published: 01.01.2013
Updated: 18.07.2023