group subsidiary

group subsidiary
A member of a Group registration who is not the representative member. HM Customs & Revenue Glossary

Financial and business terms. 2012.

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  • subsidiary — sub·sid·i·ary /səb si dē ˌer ē, si də rē/ n pl ar·ies: a company having the majority of its stock owned by another company compare affiliate ◇ The parent company of a subsidiary generally has the same policy making powers as any majority owner… …   Law dictionary

  • subsidiary company — A subsidiary company is a company that is owned or controlled by another company. When entering into a contract with a subsidiary company, it is important to establish that the subsidiary can fulfil its obligations under the contract without the… …   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

  • subsidiary group — index minority (outnumbered group) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • Group buying — Group buying, also known as collective buying, offers products and services at significantly reduced prices on the condition that a minimum number of buyers would make the purchase. Origins of group buying can be traced to China[citation needed]… …   Wikipedia

  • group relief — Under the Income and Corporation Taxes 1988 tax losses of one company in a group can be transferred to other companies in the group to be set against taxable profits in the recipient. Group relief is not available for losses incurred by a company …   Law dictionary

  • group company — Companies are generally said to be in the same group if the same company owns them (ie they have the same parent company) or if one of them owns the other (ie one is subsidiary of the other). Practical Law Dictionary. Glossary of UK, US and… …   Law dictionary

  • group companies — Companies are generally said to be in the same group if the same company owns them (ie they have the same parent company) or if one of them owns the other (ie one is subsidiary of the other). Practical Law Dictionary. Glossary of UK, US and… …   Law dictionary

  • group accounts — consolidated accounts comprising a consolidated balance sheet and a consolidated profit and loss account (in each case relating to the parent company and its subsidiary undertakings) (section 227, Companies Act 1985). Practical Law Dictionary.… …   Law dictionary

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