66In that regard, paragraph 1.57 of Chapter 1 of that annex provides that every institutional unit – which is defined as an economic entity that is capable of owning goods and assets, of incurring liabilities, and of engaging in economic activities and transactions with other units in its own right – is to be allocated to one of the six main sectors identified by the ESA 2010, that is to say, non-financial corporations, financial corporations, general government, households, non-profit institutions serving households and the rest of the world (judgment of 3 October 2019, Fonds du Logement de la Région de Bruxelles-Capitale, C‑632/18, EU:C:2019:833, paragraph 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.