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a subsidiary undertaking which is itself a parent undertaking should draw up consolidated financial statements.
odvisno podjetje, ki je tudi obvladujoče podjetje, bi moralo pripraviti konsolidirane računovodske izkaze.
the parent undertaking must have declared that it guarantees the commitments entered into by the subsidiary undertaking;
nadrejeno podjetje mora izjaviti, da jamči za obveznosti, ki jih prevzame podrejeno podjetje;
all subsidiary undertakings of subsidiary undertakings shall also be considered as subsidiary undertakings of the parent undertaking;
vsa hčerinska podjetja hčerinskih podjetij se štejejo kot hčerinska podjetja matičnih podjetij;
a member state need not prescribe that a parent undertaking must be a shareholder in or member of its subsidiary undertaking.
državi članici ni treba predpisati, da mora biti nadrejeno podjetje delničar ali družbenik v podrejenem podjetju.
(3) the parent undertaking has declared that it guarantees the commitments entered into by the subsidiary undertaking;
(3) nadrejeno podjetje izjavi, da jamči za obveznosti, ki jih prevzame podrejeno podjetje;
has a majority of the shareholders' or members' voting rights in another undertaking (a subsidiary undertaking);
večino delniških ali članskih glasovalnih pravic v drugem podjetju (podrejenem podjetju);
"subsidiary" shall mean a subsidiary undertaking as defined in articles 1 and 2 of directive 83/349/eec.
"hčerinsko podjetje" pomeni hčerinsko podjetje, kakor je opredeljeno v členih 1 in 2 direktive 83/349/egs.
(a) it has not intervened during the financial year , directly or indirectly , in the management of a subsidiary undertaking;
v poslovnem letu ni posegala, neposredno ali posredno, v upravljanje podrejenega podjetja;
any subsidiary of a subsidiary undertaking shall also be regarded as a subsidiary of the parent undertaking which is the ultimate parent of those undertakings;
vsako odvisno podjetje odvisnega podjetja se prav tako obravnava kot odvisno podjetje osnovnega matičnega podjetja;
"subsidiary' means a subsidiary undertaking as defined in articles 1 and 2 of directive 83/349/eec;
"hčerinsko podjetje" pomeni hčerinsko podjetje, opredeljeno v členih 1 in 2 direktive 83/349/egs;
'subsidiary undertaking' means an undertaking controlled by a parent undertaking, including any subsidiary undertaking of an ultimate parent undertaking;
"odvisno podjetje" pomeni podjetje, ki ga nadzira obvladujoče podjetje, vključno s katerim koli odvisnim podjetjem končnega obvladujočega podjetja;
"subsidiary" shall mean a subsidiary undertaking as defined in articles 1 and 2 of directive 83/349/eec.
"hčerinsko podjetje" pomeni hčerinsko podjetje, kakor je opredeljeno v členih 1 in 2 direktive 83/349/egs.
"subsidiary" shall mean a subsidiary undertaking as defined in articles 1 and 2 of directive 83/349/eec;
"hčerinsko podjetje" pomeni podrejeno podjetje, kakor je opredeljeno v členih 1 in 2 direktive 83/349/egs;