- parent entity
- мат. генеральная совокупность
Большой англо-русский и русско-английский словарь. 2001.
parent entity
Смотреть что такое "parent entity" в других словарях:
Parent and its Consolidated Entities — A parent and those firms (if any) that are affiliated with the parent entity for purposes of financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP). An individual shall be deemed to control a firm that… … Energy terms
parent — par·ent n 1 a: a person who begets or brings forth offspring; esp: the natural parents of a child born of their marriage ◇ The biological father of an illegitimate child is usu. not considered the child s parent absent a judicial determination of … Law dictionary
Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… … Wikipedia
Parent company — A parent company is a company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors; the second company being deemed as a subsidiary of the parent company. The… … Wikipedia
parent — /ˈpɛərənt / (say pairruhnt) noun 1. a father or a mother. 2. a progenitor. 3. an author or source. 4. a protector or guardian. 5. any organism that produces or generates another. 6. something which is operating at a level higher than the base… …
Parent — A firm that directly or indirectly controls another entity. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Parent company — An affiliated company that exercises ultimate control over a business entity, either directly or indirectly, through one or more intermediaries. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
parent organization — A corporation or other entity that controls one or more *subsidiary organizations. Control can be effected through either a majority of *common stock voting rights or through dominance influence on a subsidiary’s management or operating policies … Auditor's dictionary
Types of business entity — Companies law Company … Wikipedia
Special purpose entity — A special purpose entity (SPE) (sometimes, especially in Europe, special purpose vehicle or simply SPV) is a body corporate (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or… … Wikipedia
special purpose entity — + special purpose entity (SPE) USA Also known as bankruptcy remote entity, single purpose entity, special purpose vehicle and SPV. An entity formed to develo … Law dictionary
