Traduction de «piano contabile della casa madre » (Italien → Anglais) :

‘Branch’ of a company shall mean a place of business not having legal personality which has the appearance of permanency, such as the extension of a parent body, has a management and is materially equipped to negotiate business with third parties so that the latter, although knowing that there will if necessary be a legal link with the parent body, the head office of which is abroad, do not have to deal directly with such parent body but may transact business at the place of business constituting the extension.

5. Where a statutory auditor or an audit firm carries out a statutory audit of an undertaking which is part of a group whose parent undertaking is situated in a third country, the confidentiality and professional secrecy rules referred to in paragraph 1 of this Article shall not impede the transfer by the statutory auditor or the audit firm of relevant documentation concerning the audit work performed to the group auditor situated in a third country if such documentation is necessary for the performance of the audit of consolidated financial statements of the parent undertaking.

| SI: The establishment of branches by foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for at least one year.

| Law on foreign companies’ branches (3)SE: the managing director and at least 50 per cent of the members of the board shall reside within the EEA (European Economic Area).SE: the managing director of a branch shall reside within the EEA (European Economic Area) [3].SE: foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities.SI: the establishment of branches by foreign companies is conditioned with the registration of the parent company in a court register in the country of origi ...[+++]n for at least one year.

| Law on foreign companies' branches 3.SE: The managing director and at least 50 % of the members of the board shall reside within the EEA (European Economic Area).SE: The managing director of a branch shall reside within the EEA (European Economic Area) [3].SE: Foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities.SI: The establishment of branches by foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for at ...[+++] least one year.

Where a legal person, collection of natural persons or an entity as referred to in the first subparagraph has a branch resident in another country, the branch shall be a reporting agent in its own right irrespective of where the head office is located insofar as the branch satisfies the conditions defined in paragraph 2, with the exception of the need to possess separate legal personality.