Community service organisations (CSOs)

Include:

• institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and
• charities and aid organisations financed by voluntary transfers.

Exclude:

• CSOs and non-profit institutions controlled and mainly financed by government (record as other).

Non-financial corporations

This comprises private trading corporations and private unincorporated businesses.

Private trading corporations

Private trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.

Include:

• all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;
• intra-group financiers (Financial Sector (Collection of Data) Act 2001 category I), retailers (Financial Sector (Collection of Data) Act 2001 category H) and parent companies with significant holdings of shares in private trading companies;
• privately owned schools and hospitals;
• any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and
• any unincorporated business owned and operated by trading corporations (e.g. joint ventures).

Exclude:

• unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and
• non-resident enterprises.