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Glossary of the 1993 SNA - Definition of Term

TermPartnerships
DefinitionPartnerships are separate legal entities which behave like corporations but whose members enjoy limited liability; in effect, the partners are at the same time both shareholders and managers.
Paragraphs4.46.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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