Definition: Legal owner

Category: European System of Accounts (ESA)

Institutional unit entitled in law and sustainable under the law to claim the benefits associated with entities such as a good and service, a natural resource, a financial asset or liability. http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727