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.