5.94 Definition:
The sub-position other equity (F.513) consists of all transactions in other equity (AF.513) that is all forms of equity other than those classified in sub-positions AF.511 and AF.512, and in sub-category AF.52.
5.95 Sub-position AF.513 includes:
(1) the equity in incorporated partnerships subscribed by unlimited partners;
(2) the equity in limited liability companies whose owners are partners and not shareholders;
(3) the capital invested in ordinary or limited partnerships recognised as independent legal entities;
(4) the capital invested in co-operative societies recognised as independent legal entities.