Definicja horizontal group of companies (EC-CS)
Combination or association of two or more legal economic entities, in which each company retains its separate legal identity and does not become dependent on another company of the group.
The coordination and common control of the horizontal group is achieved primarily through interlocking directorates or also through contractual agreements or the creation of common executive bodies.
Special forms of horizontal groups are:communities of interest; syndicates profit pools
The Consolidation System portrays a horizontal group of companies as a consolidation group with more than one parent unit. The system does not eliminate any investment holdings that might exist between these consolidation units.
Słownik i definicje SAPa na H.