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French Equivalent: Entreprise non constituée en société

An unincorporated enterprise is a producer unit which is not incorporated as a legal entity separate from the owner (household, government or foreign resident); the fixed and other assets used in unincorporated enterprises do not belong to the enterprises but to their owners, the enterprises as such cannot engage in transactions with other economic units nor can they enter into contractual relationships with other units nor incur liabilities on their own behalf; in addition, their owners are personally liable, without limit, for any debts or obligations incurred in the course of production.

Source Publication:
SNA 4.140 and 4.141.


Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 18, 2001