Definition: Non-financial corporation
The sector non-financial corporations (S.11) consists of institutional units whose distributive and financial transactions are distinct from those of their owners and which are market producers, whose principal activity is the production of goods and non-financial services .
The sector non-financial corporations also includes non-financial quasi-corporations.
The term "non-financial corporations" denotes all bodies recognised as independent legal entities which are market producers and whose principal activity is the production of goods and non-financial services.
The term "non-financial quasi-corporations" denotes all bodies without independent legal status which are market producers principally engaged in the production of goods and non-financial services and meet the conditions qualifying them as quasi-corporations.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996