Example sentences of "a parent company " in BNC.
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| 1 | Groups formed as a result of a parent company , such as Matsushita Electric , spinning off its own operating divisions to form separate companies within the same field to act as suppliers , distributors and even retailers . |
| 2 | On the other hand , the use of subsidiary operating companies to specialise in different services under the supervision of a more global policy pursued by a parent company may be an attractive and concentrated use of resources for the organisation seeking to undertake diverse , highly expensive projects . |
| 3 | In practice , however , the dividing line has been somewhat blurred ; the owners of a smaller company often give personal guarantees to its bankers , and a parent company will give , if not a formal guarantee , then a ‘ comfort letter ’ relating to its subsidiary 's indebtedness to banks and others . |
| 4 | It must be likely that in due course a parent company in the UK will be legally responsible for the debts of at least its wholly owned subsidiaries unless , perhaps , it files some sort of public disclaimer . |
| 5 | Where the notification is made by a parent company , however , its subsidiaries do not have to make their own notification . |
| 6 | This is that , by ensuring that the company is not required to prepare group accounts , you deny yourself the exemption from publishing a parent company p&l account in s230 ( see Accounting Solutions , ACCOUNTANCY , April , p 77 ) . |
| 7 | So you may omit a parent company p&l account or a cash flow statement , but not both at the same time ! |
| 8 | A parent company can surrender its ACT down to one or more 51% subsidiaries . |
| 9 | However , under SP7/89 , a parent company can surrender ACT that was previously set off against its mainstream tax liability in an assessment which had become final . |
| 10 | Five years ago a parent company acquired a recruitment agency subsidiary . |
| 11 | The newly-adopted directive extends the Second Company Law Directive 's minimum restrictions on the acquisition by a public company ( or its nominees ) of its own shares to acquisitions of shares in a parent company by a subsidiary . |
| 12 | A parent company has the additional facility of being able to surrender ACT for use by its 51% subsidiaries . |
| 13 | A parent company has a 30% interest in an associated company . |
| 14 | A director of a parent company is also a director of the company 's two major subsidiaries , S1 and S2 . |
| 15 | Less dramatic were changes in company ownership following changes in a parent company . |
| 16 | Staughton J. thought that members of the business community would especially want to know the people with whom they were dealing and whether there was a parent company which would not allow its subsidiary to default . |
| 17 | A parent company 's accounts : |
| 18 | For convenience these enterprises will mainly be discussed as though they were single companies , though in fact they are normally composed of a parent company and several layers of subsidiaries . |
| 19 | And , finally section 223(5) provides that the directors of a parent company shall secure that , except where there are good reasons to the contrary , the financial years of each of its subsidiaries coincide with that of the parent company . |
| 20 | Section 226 imposes on the directors of every company the duty to prepare for each financial year of the company a balance sheet and a profit and loss account ( its ‘ individual accounts ’ ) and section 227 imposes a like duty on directors of a company which is a parent company additionally to prepare a consolidated balance sheet and profit and loss account ( ‘ group accounts ’ ) The basic and over-riding principle is that the balance sheets must give a true and fair view , in the case of individual accounts ‘ of the state of affairs of the company at the end of the financial year ’ and in the case of group accounts ‘ of the state of affairs as at the end of the financial year of the undertakings included in the consolidation as a whole , so far as it concerns the members of the company . ’ |
| 21 | Under section 228 when a parent company is itself a subsidiary and its immediate parent is established under the law of a member State , it may , if certain conditions are fulfilled , be exempt from the requirement to prepare group accounts . |
| 22 | Even if it meets these conditions , it will not be entitled to the concessions unless , at no time during the year , has it , or any member of the group of which it is a member , been a public company , a banking or insurance company or an authorised person under the Financial Services Acts and , if it is a parent company , unless the group qualifies as a small or medium-sized group . |
| 23 | has the company been a parent company of an undertaking which was then limited . |
| 24 | The reason for the inclusion of ‘ to its knowledge ’ in ( a ) and ( b ) and its exclusion from ( c ) is that a subsidiary could well be ignorant , through no fault of its own , that it is a subsidiary , whereas a parent company ought to know what subsidiaries it has . |
| 25 | In connection with the obtaining of consents , especially where the seller is a guarantor , a parent company guarantee may be required . |
| 26 | The City Code is concerned with takeover and merger transactions , however effected , of all relevant companies ; these include partial offers , offers by a parent company for shares in its subsidiary and certain other transactions where control of a company ( as defined in the Code ) is to be obtained or consolidated . |
| 27 | Otherwise , there is a danger that a parent company might prefer to close a small or isolated branch or site rather than incur investment costs in making reasonable accommodation or , alternatively , might argue that compliance with reasonable accommodation will result in job losses . |
| 28 | Alternatively , a purchaser may refuse to provide a parent company guarantee if this was not covered in the heads . |
| 29 | The main areas are the fact that the purchaser will require the vendor to give warranties and perhaps indemnities , enter restrictive covenants and perhaps provide a parent company guarantee or some form of security . |
| 30 | If the purchaser is setting up a new company to take over the business of the vendor , since that new company will have no track record , the landlord may well be entitled to look for additional security , such as a parent company or bank guarantee or a rent deposit . |