National Balance Sheet Accounts

Credit supplier of institutional unit, type

Credit supplier refers to the parent unit that independently directs and controls the allocation of resources and economic activities relating to operations in Canada; and for which accounting records provide a complete set of financial statements.

Institutional unit refers to an economic entity that is capable, in its own right, of owning assets, incurring liabilities, and engaging in economic activities and in transactions with other entities. There is a hierarchical relationship between institutional units and establishments. An institutional unit contains one or more entire establishment(s); an establishment belongs to one and only one institutional unit. There are two main types of units in the real world that may qualify as institutional units, namely persons or groups of persons in the form of households, and legal or social entities.

The data for this variable are reported using the following classifications and/or lists:

• Type of credit