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French Equivalent: Société

A corporation is a legal entity, created for the purpose of producing goods or services for the market, that may be a source of profit or other financial gain to its owner(s); it is collectively owned by shareholders who have the authority to appoint directors responsible for its general management.

Source Publication:
SNA 4.23 [4.18].


Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, November 5, 2001