severe long-term restrictions

'severe long-term restrictions' can also refer to...


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Restrictions that hinder the exercise of the rights of a holding company over the assets or management of a subsidiary undertaking. Severe long-term restrictions may be used as grounds for excluding a subsidiary from consolidation; if it is so excluded, a subsidiary should be treated as a fixed-asset investment. See also exclusion of subsidiaries from consolidation.

Subjects: Accounting.

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