Definition: Government and some other units are partners in ownership
Some payments by government might entitle it to a larger share of the unit and its future profits. If the unit were run in a commercial way such that the government would earn a return on its investment, classification as F.5 would be appropriate. If the increase in the government's shareholding would not provide financial benefits, perhaps because the unit's objectives are to support government's social policies rather than profit making, classification as a capital transfer would be more appropriate.
Eurostat, "ESA 95 manual on government deficit and debt, 2002 Edition", Office for Official Publications of the European Communities, Luxembourg, 2002, Chapter II.2