!!!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.


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