Calculus and Participating interest: Difference between pages
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''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. | |||
== See also == | |||
* [[Parent undertaking]] | |||
* [[Subsidiary undertaking]] | |||
Revision as of 14:20, 23 October 2012
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.
See also
