Encyclopedia
Parent company
Holding company — a member of a group of companies that directly and/or indirectly participates in other members of this group or otherwise exercises control over them, and the shareholding (presence of control) of which is sufficient for the financial statements of other members to be included in the consolidated financial statements of such member of the group of companies, or would be included in such consolidated financial statements if the securities of such member were admitted to trading on a stock exchange, including a foreign stock exchange1.
Tax Code of the Russian Federation, as amended on 2026-01-01, Article 343, paragraph 19 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Морфология
Род
Понятие «материнская компания» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | материнской компании | материнских компаний |
| Д | материнской компании | материнским компаниям |
| В | материнскую компанию | материнские компании |
| Т | материнской компанией | материнскими компаниями |
| П | материнской компании | материнских компаниях |