Definition: Legal entity

Category: SNA

A legal or social entity is one whose existence is recognized by law or society independently of the persons, or other entities, that may own or control it. United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009