Definition: Government is the only shareholder in the public unit
Category F.513 (other equity) might be appropriate for the classification of some payments by government to the unit, but only if strict conditions apply. The payments must be made for financial reasons with the same objectives that a rational private investor would have when investing in a business. In other words, government must expect to earn a market rate of return, for example in the form of higher dividends from its investment; or it must intend to sell the business and receive a higher price because of the injection of equity. Payments to the unit for other purposes (for example, to cover losses) must be classified as capital transfers.
Eurostat, "ESA 95 manual on government deficit and debt, 2002 Edition", Office for Official Publications of the European Communities, Luxembourg, 2002, Chapter II.1