Some unincorporated enterprises may behave in much the same way as corporations. In the SNA such enterprises should be treated as quasi-corporations if they have a complete set of accounts, and included with corporations in the non-financial and financial corporations sectors.SNA recognises three main kinds of quasi-corporations: a) Unincorporated enterprises owned by government units engaged in market production and operated in a similar way to publicly owned corporations; b) Unincorporated enterprises, including unincorporated partnerships or trusts, owned by households that are operated as if they were privately owned corporations; c) Unincorporated enterprises that belong to institutional units resident abroad, referred to as “branches”. The SBR should cover quasi-corporations.