Definition: Reporting unit
Definition 1 : Unit that supplies the data for a given survey instance. The reporting unit is the unit about which data are reported. When, for a specific survey, the book keeping office completes questionnaires for each of the locations of a business, these locations are the reporting units.
Definition 2 : Unit to which the questionnaire is tied and for which the questionnaire is filled in. It may be the observation unit, or it may be a means to reach the observation units.
Eurostat, "Memobust Glossary" (part of the Memobust Handbook on Methodology of Modern Business Statistics), ESSnet "Memobust", March 2014