Jednostka zależna

To jednostka działająca zgodnie z przepisami prawa handlowego, kontrolowana przez jednostkę dominującą. Przeważnie kontrola sprawowana jest poprzez podmiot posiadający większości głosów na zgromadzeniu organu stanowiącego:

  • W przypadku spółek akcyjnych – walnego zgromadzenia akcjonariuszy,
  • W przypadku spółek z.o.o. – zgromadzenia wspólników,

lub posiadający większości w Zarządzie lub/i organie nadzorującym.

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