parent undertaking

parent undertaking
= parent company

Accounting dictionary. 2014.

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Look at other dictionaries:

  • parent undertaking — parent company, or parent undertaking This is a company that owns or controls another company or companies. Any company that it owns is called a subsidiary. + parent company USA Also know …   Law dictionary

  • parent undertaking — patronuojančioji įmonė statusas Aprobuotas sritis draudimas apibrėžtis Įmonė, kuri atitinka bent vieną iš šių kriterijų: 1) įmonė turi daugumą akcininkų ar kitų dalyvių balsų kitoje įmonėje; 2) įmonė, būdama kitos įmonės akcininkė ar dalyvė, turi …   Lithuanian dictionary (lietuvių žodynas)

  • parent company — A company may own one or more other companies which are its subsidiaries. The relationship between parent and subsidiary depends on majority control of the voting rights of shares or the ability to appoint the majority of directors. The precise… …   Law dictionary

  • parent company — parent undertaking See holding company …   Big dictionary of business and management

  • undertaking — un‧der‧tak‧ing [ˌʌndəˈteɪkɪŋ ǁ ˈʌndərteɪ ] noun 1. [countable usually singular] an important job, piece of work, or activity that you are responsible for: • Starting a new business can be a risky undertaking. 2. [countable] COMMERCE a business: • …   Financial and business terms

  • PARENT AND CHILD — STATUS OF THE CHILD In Jewish law, there is no discrimination against a child because of the mere fact that he is born out of lawful wedlock. While the said fact may complicate the question of establishing paternity, once the identity of the… …   Encyclopedia of Judaism

  • subsidiary undertaking — For accounting purposes, a company is required to prepare consolidated accounts for itself and every undertaking (including an unincorporated association) which is its subsidiary undertaking . Parent and subsidiary undertakings are defined in… …   Law dictionary

  • subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… …   Accounting dictionary

  • subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… …   Big dictionary of business and management

  • related party — Under the Listing Rules, parties who are deemed to be related to a listed company in connection with transactions undertaken with the listed company. They are: • A substantial shareholder, that is a shareholder (excluding a bare trustee) who is,… …   Law dictionary

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