Definition: Branch

Category: Business registers

Local units without separate legal entity, which are dependent on foreign enterprises, and classified as quasi-corporations according to ESA95 and SNA93 principles, shall be treated as enterprises in the business registers. http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-32-10-216-EN-C-EN.pdf
Source:
Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
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