Članak 212. 2.

Ona također smatraju društvom kćeri bilo koje društvo na koje, prema mišljenju nadzornih tijela, matično društvo učinkovito ostvaruje dominantan utjecaj.

Ona također smatraju sudjelovanjem izravni ili neizravni udjel u glasačkim pravima ili kapitalu društva na koje se, prema mišljenju nadzornih tijela, učinkovito ostvaruje značajan utjecaj.

1. Pregled

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

3. Povezani standardi

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