unbekannter Gast

Konzern#

Group (of affiliated companies), group of legally independent affiliated companies under common control or under the dominating influence of a parent company (Section 15, Stock Corporation Act). Groups are governed by provisions of labour law and company law; since 1994 they have also been obliged to establish and publish consolidated accounts and group management reports.

Literature#

M. Straube, Kommentar zum Handelsgesetzbuch, vol. 2, 1992.