= group undertaking

An undertaking that is controlled by another undertaking (the parent or holding undertaking). The extent of the control needed to define a subsidiary is given in the Companies Act 1985. The financial statements of a subsidiary undertaking are normally included in the consolidated financial statements of the group.

• interest-rate swap
• interest-sensitive
• interest yield
• interim accounts
• interim dividend
• interim financial statements
• interim report
• intermarket spread swap
• Intermarket Trading System
• intermediary
• intermediate-term
• intermediation
• internal audit
• internal capital generation rate
• internal control
• internal growth
• internal rate of return
• Internal Revenue Code
• Internal Revenue Service
• International Accounting Standards Board
• International Bank for Reconstruction and Development
• International Banking Credit Agency
• international banking facility
• international bond
• International Centre for the Settlement of Investment Disputes