A building which is in whole (i.e. no dwelling in it constitutes separate ownership of other entities) owned by a company - organizational unit holding ownership title to this building, certified by a record in land and mortgage register, and in case there is no register, in other document certifying the ownership.

Buildings owned by company is divided into:

1.buildings owned by public sector companies, i.e.

- public enterprises, including State Forests and public organisational entities (with or without legal personality), e.g. public scientific and research institutes, public higher education institutions,

- utility enterprises, excluding dwelling entities,

- handed over to the above mentioned entities by the State Treasury or gmina for permanent management.

2.buildings owned by private sector companies, i.e. buildings owned by private enterprises acting as companies as well as buildings owned by labour cooperatives, agricultural producers' cooperatives, excluding housing cooperatives.

• Building