Definition: Non-resident issuers
Units that are:
(i) located in the economic territory of the reporting country, but which do not and do not intend to engage in economic activities or transactions for a period of one year or more in the territory of the reporting country; or
(ii) located outside the economic territory of the reporting country.
European Central Bank, Guideline of the European Central Bank of 1 August 2007 on monetary, financial institutions and markets statistics (recast), Official Journal of the European Union No L 341, 27.12.2007, p. 1 - 232