Participating interest: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing 21/8/13) |
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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 == | ||
* [[Parent undertaking]] | * [[Parent undertaking]] | ||
* [[Subsidiary undertaking]] | * [[Subsidiary undertaking]] | ||
Revision as of 14:10, 21 August 2013
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.
