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Group of Companies


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A group of companies is a set of organizations linked to each other through participation in capital and/or exercise of control, in relation to which consolidated financial statements are prepared in accordance with the requirements of Russian Federation legislation on accounting or the requirements of stock exchanges, including foreign stock exchanges, when a decision is made to admit securities of any of these organizations for trading, or such statements would be prepared if securities of any of these organizations were admitted for trading on a stock exchange, including a foreign stock exchange1.

A group of companies — a group of companies is understood as a group where there is a parent company and companies over which it has direct or indirect control in accordance with the charter (articles of association) documents2.

  1. Tax Code of the Russian Federation, ed. as of 2026-01-01, Art. 343, para. 19 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  2. Agreement between the Government of the Russian Federation and the Government of the French Republic on temporary labor activity of citizens of one state on the territory of another state, ed. as of 2011-04-04, Art. 2. ↩

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Морфология

Род

Понятие «группа компаний» женского рода.

Склонение и число

Падеж Единственное число Множественное число
Р группы компаний групп компаний
Д группе компаний группам компаний
В группу компаний группы компаний
Т группой компаний группами компаний
П группе компаний группах компаний