KAU unit equal to an enterprise or constituting part of it, the activity results of which should be observed for statistical purposes due to its importance for an enterprise or for a particular activity at the national level.

The activity of an enterprise (consisting of one or more legal units) is defined at the 4-digit (class) level of the Polish Classification of Activities (PKD 2007). The kind of activity with the highest share of sales revenues in the enterprise is defined as the main activity. Among the remaining secondary kinds of activities identified in an enterprise, the activities with the share in terms of sales revenues or employment exceeding the threshold of 20% at the enterprise level or 3% at the national level, are considered to be significant for statistics.

Statistical units, including the enterprise and the kind-of-activity unit, are defined in the Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community.

• Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community
  Place of publication: Dz. Urz. UE L 76 z 30.3.1993, str. 1—11