Status: This standard was approved as a departmental standard on July 15, 1998.


Enterprise refers to the highest level of the Business Register statistical hierarchy and is associated with a complete set of financial statements. The enterprise, as a statistical unit, is defined as the organisational unit of a business that directs and controls the allocation of resources relating to its domestic operations, and for which consolidated financial and balance sheet accounts are maintained from which international transactions, an international investment position and a consolidated financial position for the unit can be derived. It corresponds to the institutional unit as defined for the System of National Accounts.

Relation to previous version

  • Enterprise July 15, 1998 to current

    This is the current standard.

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