Partnerships whose main activity is the production of goods and marketable non-financial services. The sector includes:
- all types of partnerships (public limited companies, limited companies, limited partnerships, general partnerships) and co-operative associations not included in financial institutions. Non-financial partnerships also include large, independently operating (non-financial) companies without legal personality. Examples of these so-called quasi partnerships are large family businesses.
- all non-profit institutions (foundations and associations) producing for the market and not included in the category of financial institutions, e.g. homes for the elderly, hospitals and housing corporations. At least 50 percent of production costs should be covered by sales. If not, the institution is included in the public sector or the sector non-profit organisations on behalf of households.
- public enterprises (partnerships partly or entirely owned by the government), e.g. Dutch Railways.