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The source adds the following information: "Data are established at the same geographical perimeter, in the geography in force on 01/01/2022."

"A legal unit is a legal entity of public or private law. This legal entity can be:
A legal entity, whose existence is recognized by the law independently of the persons or institutions which possess it or are members;
A natural person, who, as independent, can exercise an economic activity.
It must be declared to the competent administrative bodies (commercial court registries, social security, tax office, etc.) in order to exist. The existence of this sort of unit depends on the choice of the owners (for organisational, legal or fiscal reasons). The legal unit is the principal unit registered in Sirene."

Data for , and can be found on the INSEE website.