Encyclopedia

Member of a group of companies


A group company participant is a person whose financial statements are not taken into account when preparing the consolidated financial statements of the group of companies solely due to the size or insignificance of information about such a person1.

  1. Tax Code of the Russian Federation, as amended on 2026-01-01, Article 343, paragraph 19 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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Codes and federal laws