Participating interest: Difference between revisions
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''Accounting.'' | ''Accounting.'' | ||
In connection with the definition of 'parent' and 'subsidiary undertakings', an interest held by an undertaking in the shares of another undertaking which it holds on a long-term basis for the purpose of securing a contribution to its activities by the exercise of control on influence arising from that interest. | In connection with the definition of 'parent' and 'subsidiary undertakings', an interest held by an undertaking in the shares of another undertaking which it holds on a long-term basis for the purpose of securing a contribution to its activities by the exercise of control on influence arising from that interest. | ||
== See also == | == See also == | ||
* [[Interest]] | |||
* [[Parent undertaking]] | * [[Parent undertaking]] | ||
* [[Subsidiary undertaking]] | * [[Subsidiary undertaking]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
Latest revision as of 21:02, 29 April 2022
Accounting.
In connection with the definition of 'parent' and 'subsidiary undertakings', an interest held by an undertaking in the shares of another undertaking which it holds on a long-term basis for the purpose of securing a contribution to its activities by the exercise of control on influence arising from that interest.
