IFRS focuses on the notion of control in determining whether a parent-subsidiary relationship exists.

IFRS集中控制的概念决定着是否存在母子公司关系。

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Meanwhile, it should also be noted that group-subsidiary relationship management is a comprehensive project that requires continuous improvement.

同时，母子公司管理是一个庞大的系统工程，需要在实践中不断加以完善。万分感谢！

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By analyzing the legal connotation and characteristic of parent subsidiary, this paper points out the essence of enterprise group is parent subsidiary relationship.

本文分析了母子公司的法律内涵及特征，指出企业集团实质是一种母子公司关系。

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By way of example, the relationship between the primary financial account holder and the subsidiary account holder may be that of a parent-child relationship, employer-employee relationship, or the like.

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Although he denied any role by Kissinger Associates in promoting the sale, the client relationship Eagleburger maintained with Bell Manufacturing Company of Belgium (an Alcatel subsidiary) through Kent Associates was not explored in questioning.

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