olemus
organisatsioon, millele on antud õigusvõime
Wiktionary:
An organization such as a company or trust fund that the law treats as if it were a person, capable of entering into contracts and of being sued.
= legal person

ülevaateid
https://www.wallstreetmojo.com/legal-entity/

https://en.wikipedia.org/wiki/List_of_legal_entity_types_by_country

https://ec.europa.eu/info/publications/legal-entities_en

https://en.wikipedia.org/wiki/Separate_legal_entity

vt ka
- füüsiline isik
- isik (2)