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French Equivalent: Quasi-sociétés

Quasi-corporations are unincorporated enterprises that function as if they were corporations, and which have complete sets of accounts, including balance sheets.

Quasi-corporations are enterprises that produce goods and services in an economy other than their own, but do not establish separate legal corporations in the host country. Quasi-corporations that are in a direct investment relationship with the parent enterprise are deemed to exist if:

• Production is maintained for one year or more.
• A separate set of accounts is maintained for the local activities.
• Income tax is paid in the host country.

Quasi-corporations are often involved in construction or the operation of mobile equipment in another economy.

The fifth edition of the IMF Balance of Payments Manual (BPM5)recommends that quasi-corporations be included in the direct investment data.

OECD & IMF, 2004, Glossary of Foreign Direct Investment Terms and Definitions, Paris and Washington DC.

Source Publication:
SNA 4.49.

Cross References:
Non-financial quasi-corporations


Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Friday, December 2, 2005