może w ten sposób

The section also would allow an applicant that is subsidiary of a parent company to petition OIR to accept the consolidated financial statements of the parent company, in lieu of the subsidiary’s
individual financial statements, if the parent company issues a written guaranty that the minimum capital requirements of the applicant will be met.
http://tinyurl.com/6gjesj

Since the IPO of Interroll in 1997, the consolidated financial statements of the Interroll Group and the individual financial statements of Interroll Holding AG have been audited by KPMG AG.
http://www.interroll.us/?wm=m(1701)sp(1684,1693)

2. Consolidated reporting is solely permitted subject to the following conditions:
a. that the reporting institutions included in the consolidated report belong to the same group;
b. that the reporting institutions referred to under (a) would, as individual reporting institutions, transmit reports in accordance with the same reporting profile;
http://tinyurl.com/5oyxkk


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Note added at 1 hr (2008-08-08 16:43:50 GMT)
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ew. individual business unit reporting

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Note added at 1 hr (2008-08-08 16:49:23 GMT)
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parent-only też się nadaje, o ile dotyczy spółki dominującej