S11 - Non-financial corporations
|Information:||- Artificial persons, liable to VAT, as identified by a VAT or national number starting with 2 (artificial persons under public law) or with 4 (artificial persons under private law), if not included in other sectors.
- Holding companies, as referred to in the Royal Decree of 10 November 1967 and co-ordination centres, as referred to in the Royal Decree of 30 December 1982 are considered as non-financial corporations.
- Public institutions without corporate rights, as identified by a VAT or national number starting with 3, if not included in other sectors below.
- Intermunicipal, communal and provincial enterprises, municipal and provincial services acting as public enterprises, as well as services provided by public centres for social aid (OCMW/CPAS) - hospitals and rest homes - acting as public enterprises, constitute the largest part of corporations controlled by government. These corporations are to be considered as public non-financial corporations or quasi-corporations.
- Institutions controlled by the government