„Motininė įmonė“ ir „dukterinė įmonė“: nuo žodynų iki teisės aktų

9 0 Alvydas Umbrasass|sMother company and subsidiary:s | nuo žodynų iki teisės aktų Parent and subsidiary: from dictionaries to legislation ALVYDAS UMBRASAS Lietuvių kalbos institutas KEY WORDS: terms of legal acts, development of terms, standardization of terms, parent company, subsidiary company The article analyzes the problematic terms of the parent company, the daughter of these terms, the use of legislation is examined. The aim is to past and newest proposals and at the same time to draw attention to the current review the development of terminology, the attitude of linguists to breastfeeding with situation of terms, gaps in the terminology system. In the first volume of the Universal Lithuanian Encyclopedia, which is now being completed, we find: secondary company, subsidiary company – “a joint stock company controlled by another company (primary). The parent company holds a controlling stake in the subsidiary company, giving >50% of the votes at the general meeting of shareholders. The subsidiary cannot acquire shares in the parent company’ (VLE I 2001: 611). In the encyclopedia, it was decided not to explain the primary company in a separate article (perhaps it was thought that everything is clear from the presented article, especially that the company is primary only in relation to the secondary). The synonym subsidiary has been added to the secondary company, but it remains unclear whether the editors of the encyclopedia would have added parent company to the primary company. Although the encyclopedia provides, the term subsidiary company (company, firm, company) has a long tradition of correction. It is difficult to say exactly who and when began to correct this term, but in the Language Practice Advices published in 1976, the term subsidiary (companies, factories, companies) is considered a language error and the term secondary, related, derived from one another, dependent (companies, factories, companies) is corrected (KPP 1976: 66). True, from the newer edition of the advice (CPP 1985) this correction was somehow 9 1Terminology | 2014 | 21 removed1, but this did not stop the revision. Kazimieras Gaivenis contributed greatly to the creation of the tradition of repairing. At the end of the 1980s, when economic changes had already begun to become apparent, he wrote in Language Culture that “the capitalist economic term subsidiary is incorrectly corrected to subsidiary. It would be more accurate to correct the term dependent enterprise" (Gaivenis 1989: 48). After three years in the mother tongue, he again did not acquire a dependent company, and proposed the subsequently very common proposition secondary company (Gaivenis 1992: 16). He did not mention the parent company (it was not mentioned in KPP 1976; KPP 1985), but priminė, jo nuomone, netikslų taisymą pavaldi įmonė, atkreipė dėmesį, kad the term primary company was systematically implied when necessary, even more so when he proposed to replace the subsidiary company with a third company. Kazys Linkevičius also supported the correction in Language Culture – “the compound subsidiary firm (company, company) should be replaced by dependent, secondary firm; The word secondary would probably be the most appropriate and accurate” (Linkevičius 1993: 22). At the same time, he stated that "the company that gave rise to the secondary company can be called the main company. Both these names (main, subsidiary) do not contradict the logic of the formation of the enterprises and the essence of their interrelationships” (ibid.). It is true that these problematic terms were somehow not included in the Terminology amendments, one of the authors of which was K. Gaivenis (TT 1992). In reviewing the aforementioned publication of corrections, Vytautas Vitkauskas missed exactly what he described as “the phrase that had previously entered into the usage of bureaucrats and is still circulated” – subsidiary company, and at the same time indicated his own version of the correction – the company branch (Vitkauskas 1994: 94). Editors and language culture teachers, it must be assumed, did not miss all of the aforementioned corrections, but there was no lack of distraction. In 2003, the Specialty Language Programme, which focuses on terminology, was approved by the State Lithuanian Language Commission and has encouraged the publication of various specialty language teaching materials for students. They also contained a number of terminological corrections, among which you can find parent and / or subsidiary, but the corrections show that students are taught differently. For example, in the section on semantics of one of the publications of the Lithuanian University of Law at the time, it is explained: “Now the particularly common saying motininė2 is used in the appropriate meaning when it shows something that is directly related to the word motina, e.g. : Maternal right (based on the control of the mother, her primacy). But not1 Maybe because the subsidiary was already in some dictionaries? See the article below. 2 In the sources of revisions, thinning or emphasis is often in the original, but the following references to glossaries and other data are thinned by the author of the article. 9 2 Alvydas Umbrasass|sMother company and subsidiary company:s should be used in combinations such as | nuo žodynų iki teisės aktų mother company, factory, company, in order to emphasize that it is the main, primary (cf.: subsidiary). For example: : The novelty of this economics course is that theoretical knowledge is acquired while working in the main (= main) company “Business community”. The Lithuanian insurance parent (= primary) company Codan began providing its first telephone sales services in 1993. M ot i ni n ė (= Primary) company BLS VILNIUS belongs to the Royal Swedish Post. Similarly, it is not appropriate to use such compounds as subsidiary, factory, company in order to emphasize that it is subordinate to a larger company or is its subsidiary of Lietuvos avialinijos (= subsidiary of the joint stock company Lietuvos avialinijos or derived from the joint stock company Lietuvos avialinijos) AB „Aviakompanija Lietuva“ (Kunevičienė, Pečkuvienė, Žilinskienė 2003: 78–79). As you can see, all examples are corrected differently, as if it were not a term, but a stylistic, padalinys. Pvz.: Tokio pobūdžio tyrimai buvo atlikti ir akcinės bendrovės context-dependent thing (especially this is seen from the last sentence), next to the accent primary even does not propose secondary. A couple of years later, in a publication of Mykolas Romeris University, partly by the same authors, another element is added – related: subsidiary (= secondary, related, dependent) company, company, factory; parent (= primary, main) company, factory, company (Pečkuvienė, Žilinskienė 2005: 33, 39). Similarly, a newer textbook of the same university teaches: subsidiary (= secondary, dependent, related) company; also the parent (= main) company (Akelaitis, Pečkuvienė, Žilinskienė 2009: 78). It is true that here, on the contrary, there is secondary, but not primary. In the Vilnius Gediminas Technical University publication, the following terms are presented systematically, without dispersion: subsidiary (= secondary) company, parent (= primary) company (Kaulakienė, Petrėtienė, Rutkienė, Žukienė 2007: 63, 67; this is maintained in later editions of the book, cf. Kaulakienė, Petrėtienė, Rutkienė, Žukienė 2010: 66, 71). Sometimes students are asked to turn their heads themselves. Here is a sentence in a set of exercises published by Kaunas University of Technology: UAB „Rožė“ – the association „Gėlių rojus“ (subsidiary, subsidiary, secondary) enterprise, established on July 12, 2012 (Juzelėnienė 2012: 32), in which the unpresentable variants of the terms in parentheses should be deleted. We encourage you to check the website of the State Lithuanian Language Commission and the Term Bank of the Republic of Lithuania3. Similar 3 Perhaps the sentence implies two correct answers (out of three), but the student will find another answer in the Term Bank. About this – further in the article. 9 3Terminologija | 2014 | 21 There are also corrections in college publications, for example, in the study book published by the Lithuanian Maritime College there is a list of unusable entrepreneurial terms, which corrects subsidiary (= dependent, secondary) company (Domarkienė 2005: 165). The parent company is somehow not listed next to it, but a daughter company (= third company) is added, probably taken from K. Gaivenis, which is usually hidden in other publications (because it is not shown in the usage history). What is the reason for the correction? In textbooks, it is sometimes ignored or stipulates that nomas iš to, kad pavyzdžiai teikiami semantizmų skyriuje. K. Linkevičius mother and daughter are used in economic language after looking at Russian words, while in Lithuanian the words mother and daughter are used to describe only people and bees (Linkevičius 1993: 22). Although at that time Russian was the most relevant language and was the most considered, it must be said that other languages could have been involved as well, since the terms of affiliation are explicitly or at least implicitly included in similar situations (see English parent company – affiliated/daughter company, French société mère – filiale, Russian материнская компания – дочерняя компания, German Muttergesellschaft – Tochtergesellschaft, even Latvian mātesuzņēmums – meitasuzņēmums). It cannot be ruled out that the correction was started from such compounds as motininė kiaulė (already in 1962 the phrase poršavedė spread, a more universal word vedeklė was proposed; see Tolutienė 1962), later the correction was applied more broadly – “After several decades of vigorous correction, we got rid of the inappropriate name mother pig and instead we acquired the term sow. The Russian term дочернее вещество is also translated as secondary substance, not parent substance. Geologists could also easily give up the term mother rock, and microbiologists – the term mother yeast” (Gaivenis 1989: 48). After giving examples of mother plant, mother line, mother form, parent plant, parent line, parent form, etc.4 K. Gaivenis concludes – “in the terminology of genetics and selection it is impossible to do without the translative adjectives daughter, mother, father. In the terminology of other fields, these values should be corrected” (Gaivenis 1989: 49). This conclusion of the authority undoubtedly influenced the subsequent terminology arrangement. We are talking here essentially about a translational metaphor. Strict linguistic criteria for when translational metaphors are acceptable and when not are hardly possible. 4 For example, the daughter chromosome “chromatid after the metaphase of mitosis or the second metaphase of meiosis”, the parental donor “one of the parents (plants) whose one or more genes are transferred to the recipient”, maternal inheritance “inheritance transmitted only by female organisms” (ŽŪASSTŽ 2010: 47, 63, 153). 9 4 Alvydas Umbrasass|aMother company and subsidiary company:ss is hard | nuo žodynų iki teisės aktų to say, but in our terminology standardization tradition there is a tendency to avoid them, especially if the metaphor is obviously unusual. In addition, metaphors make the terms figurative, which is not usually considered an aspiring feature of terms, neutrality is valued, emotional connotation is avoided. Rasuolė Vladarskienė notes that the terminology of economics is characterized by a universal tendency to metaphorization – anthropomorphism, where the model of metaphors is man as a social subject, the basis of meaning transfer is words describing human activity (Vladarskienė 2012: 87). Nevertheless, the emotional expressiveness of such a combination, the fear of devaluation of the mother as a value, could have been activated in the evaluation of the parent company, even though there are no similar mother things in dialects. And in general, it is unpleasant to transfer words directly related to humans (e.g. face, birth, death) to other areas (e.g. animal context). Adjectives maternal, daughter in the language are not usual in their expression. Here is one of the most famous correctors of language writes – “The origins of possession cannot be changed by adjectives (these usually have suffixes -inis, -iškas). True, no one says yet paternal house (Russian: otcovskij dom), maternal (= mother’s) scarf, although it has begun to be used in the meaning of species maternal pig (= breeding pig, sow); but it is not very good that subsidiaries (it would be better divisions or branches of the company, subsidiaries of the company or otherwise) take over” (Šukys 1998: 124–125). This is a mixture of expression and semantics, but it is interesting that Jon Šukis did not like only the adjective, but the metaphor of the daughter, among other options, he suggests using the company’s daughters. It is true, that later he did not mention this proposal, in general, he did not suggest how to correct it, he only regretted that “it is a pity, there are already subsidiary firms, there was even a mother (= breeding) pig in the kolkhozes” (Šukys 2003: 93). When speaking about these adjectives, we must not overlook the fact that the term subsidiary company was given in the first edition of the Contemporary Lithuanian Language Dictionary (DLKŽ11954) as a subsidiary example of the adjective’s use, and from there it was transcribed into the Lithuanian Language Dictionary (LKŽ II2 19695), although in the second (DLKŽ2 1972) and later editions of the Contemporary Lithuanian Language Dictionary the term was no longer used (the parent company was not in any of them). Thus, it can be assumed that the goodness of this term was doubted almost half a century ago. It is true that the branch did not hurt anyone, although this word also hides a daughter (Latin filia – daughter). The motivation of international words is usually not considered. 5 In previously published volume (LKŽ II1 1947) was not yet. 9 5Terminology | 2014 | 21 daughter cell, subsidiary, MRL2 1972 only daughter Įdomu tai, kad DLKŽ11954 būdvardis dukterinis iliustruotas pavyzdžiais cells remained (number changed, in this and later editions a note is added to indicate that it is a figurative meaning (p. 10) and this example is separated by bot.), nuo DLKŽ3 1993 iki DLKŽ7 2012 greta dukterinių ląstelių dar įterpiama dukterinės gentys. Nuo DLKŽ5 2003 prie dukterinių ląstelių pridėta two vertical dashes, and the daughter families are presumably considered an example of the direct meaning. What is the meaning? "Daughters of the Departed". It is likely that the daughter tribes were added to the dictionary based on Friedrich Engels's sentence illustrating the adjective dūkterinis, presented in LKŽ II2 1969: "Primary tribes, as the population increases, each split into several daughter tribes". TERMINOLOGY Which delivery path has terminology chosen? As you know, in the first years of independence neither legal nor economic dictionaries were published. In the first and only dictionary of legal terms in the Soviet era (TTŽ 1954) there was neither a parent company nor a subsidiary company. Apparently, the system of that time did not really need such concepts at all. However, in economic dictionaries, the terms are provided. In the Russian-Lithuanian dictionary of economic terms prepared by the Institute of Economics of the Lithuanian SSR Academy of Sciences (LTSR MA) and published in 1966, we find: общество дочернее – d u k t e ri n ė bendrovė, общество-мать – bendrovė-m o ti n a, общество-внук – bendrovė-d uk r ai t ė (RLETŽ 1966: 123). Connecting the suffix with a hyphen is obviously inappropriate here (the expression of Russian terms is taken over), but the most important thing is to use the terms of kinship. It is true that uniformity was not sought – next to the parent company there was no daughter company of the combination. By the way, the dictionary was reviewed by the Terminology Commission of the Lithuanian Language and Literature Institute of the MA of LTSR. The preamble states that members of the commission, Jonas Kruopas and K. Gaivenis, actively participated in the discussion of the terms. However, the expression with the suffix did not spread. About ten years later, in the dictionary of Antanas Buračas, also reviewed by terminologists (with the heading English–Lithuanian Dictionary of Economic Terms for Students on the cover), the parent Co6 – main (mother) 6 is provided. In the heading article of the nest there is company = Co. 9 6 Alvydas Umbrasas Parent company and subsidiary company: bendrovė, | nuo žodynų iki teisės aktų subsidiary Co – subsidiary (controlled) company (ELDETS 1975: 33). As you can see, the accent main (mother only as a synonym) has already been proposed here, and the controlled is also added to the daughter7. Five years later, in the dictionary of economic terms prepared by the same A. Buračas at the Institute of Economics of the Lithuanian Academy of Sciences, the equivalents begin to vary even more: affiliated company – su s ij u si / dukterinė/kontroliuojama8 bendrovė; parent company – pa gr i ndinė/motininė bendrovė (ALKETŽ 1980: 89). Although subsidiary company is mentioned, see affiliated company (ALKETŽ 1980: 90), for some reason subsidiary – d u k t e r i n ė / atkarīgā sabiedrība (ALKETŽ 1980: 356) is presented in a separate article with other equivalents. The glossary has also been reviewed by the mentioned Terminology Commission. The preamble states that K. Gaivenis, Stasys Keinys, Angelė Kaulakienė contributed to its preparation. The variety of equivalents proposed in this dictionary has been reflected in one way or another in both subsequent dictionaries and terminological corrections. After the restoration of independence and the emergence of the market economy, there was a need for new economic terms, as well as translation and interpretation dictionaries of economic and legal terms. This led to the publication of dictionaries and dictionary of various quality. Already in 1991, Petro Auštrevičius, Dainius Pupkevičius and Dalia Treigiene published the Lithuanian-English-Russian-German encyclopedic dictionary of modern economic terms (reviewed by K. Gaivenis), which provides a pair of terms of interest in the article: subsidiary – “a company that belongs to the parent joint-stock company” (ŠETEŽ 1991: 55), parent company – “a company that controls one or more companies by share capital” (ŠETEŽ 1991: 128). As can be seen, without any synonyms, the terms with accents daughter, mother are given, although in the definition of the first term the opposition is said with the word main. In similar small anonymous10 dictionaries of poor terminological quality, published in 1992, named English-English Dictionary, the term “holding company” (RLETŽ 1966: 256) was already used. 8 Example: holding company – a. controlling company (a company holding controlling interests in shares of other companies); b. the founding company (ALKETŽ 1980: 89). In the original 9, the slash is omitted, but is used in other articles. 10 Published by „Balticon“, authors not specified, the texts are signed by the Authors’ Collective. In one 7 Prirašyti kontroliuojamoji gal paskatino tai, kad greta su paaiškinimu buvo holding Co – holdingas (bendrodictionary with the copyright mark are written as initials V.I.L.A.Ž, in the other – the company VILAŽ. 9 7Terminologija | 2014 | 21 terminų aiškinamasis žodynas: verslas, prekyba ir marketingas German-Lithuanian market relationship with a parent company: company parent11 – “a parent company (company)12, which holds terminų aiškinamasis žodynas, sąvokos paaiškinamos plačiau, parodomas controlling shareholdings in subsidiaries (companies) and, unlike the holding company, itself produces some goods or independently performs one or other financial operations” (ATAŽVK 1992: 14); subsidiary company – “dual company, i.e., formally independent company (registered as independent), but its controlling stake in shares belongs to another (parent) company (parent company), which is often the sole shareholder and in practice determines the main directions of the subsidiary company’s activities” (ATAŽVK 1992: 46). The same is also stated in the second glossary mentioned above for Muttergesellschaft (VLRTAŽ 1992: 36), Tochtergesellschaft (VLRTAŽ 1992: 46), only in the definition of the first term is written not the controlling company but the holding company (German: Holdinggesellschaft). In the absence of good native dictionaries, they tried to translate those published abroad. One such attempt appeared in 1994 in the form of the Dictionary of Economic Terms by Christopher Pass, Bryan Lowes, and Leslie Davies. According to the words of the Editors and the Editorial Board, “this publication is a farewell to Karl Marx and the generation of his followers and the failed theory of the socialist mode of production.” In addition to economists, a whole group of Lithuanian scholars worked on the dictionary – Aldonas Pupkis edited it, A. Kaulakienė and Rita Miliūnaitė arranged the terms and the text respectively, and K. Gaivenis reviewed it. The dictionary has been tried to Lithuanianize as much as possible. It does not have a subsidiary or parent company, it provides: subsidiary company – “a company owned by another company (see company). The subsidiary may continue to trade on its own behalf, but is controlled in whole or in part by the parent company’ (OJ 1994: 190). As can be seen, the term previously criticized by K. Gaivenis has been chosen. The term parent company in the definition is not given in a separate article (probably this was the case in the original). Interestingly, in the supplemented and amended authorisation issued three years later, the subsidiary was replaced by a subsidiary company, while the definition remained unchanged (OJ 1997: 90). One can only guess that the Lithuanianists’ contribution to the first edition was so great that the publishers decided to11 For reference to parent company see company parent (ATAŽVK 1992: 40). 12 The definition in the glossary is not separated from the term, the italics are written only here in the article. The resolution is not edited. 9 8 Alvydas Umbrasasas|hMother company and subsidiary company:as, | nuo žodynų iki teisės aktų because it is too large... (therefore, the names mentioned in the second edition are no longer mentioned, it is said that they were edited and corrected by Aleksandras Vytautas Rutkauskas and Stasys Vaitkevičius, the latter was also the editor of the terms of the first edition as a consultant). In the same year, 1994, A. Buračo and Bronius Svecevičius published a Lithuanian–English–Lithuanian dictionary of business, banks and stock exchange terms. It provides with synonyms: subsidiary/secondary 13 bendrovė – subsidiary/allied/affiliated/associate/constituent company; underlying company (with rights not transferable to the parent company); parent company (BBBTŽŽ 1994: 43). Added, as appropriate, and subsidiary company – subsiadiary company; parent company (BBBTŽŽ 1994: 111). The dictionary was revised by K. Gaivenis, as well as the Explanatory Dictionary of Banking and Commerce Terms by A. Burač, which was published three years later and in which synonyms are no longer used in the main articles: a n tr i n ė bendrovė – subsiadiary/allied/affiliated/associate/constituent/underlying company; parent company (BKTAŽ 1997: 46, 47). Subsidiary and parent companies can only be found in references (see) to the main articles (BKTAŽ 1997: 47). It is true that perhaps due to inadvertence there is still acquisition of subsidiary (BKTAŽ 1997: 134). In the dictionaries of Irena Čeikauskaitė and Ema Volungevičienė, published at the same time and not evaluated by terminologists, you can find: Tochtergesellschaft – subsidiary company, branch (VLLVKTTŽ 1995: 179), parent company – parent company (ALKETŽ 1995: 40). Both dictionaries contain only one of the members of the pair of terms under consideration. The year 1997 can be considered as a certain limit in Lithuanian terminology, since at the beginning of that year (January 30) the State Lithuanian Language Commission at the Seimas of the Republic of Lithuania adopted Decision No. 59 “On the approval of the terminology dictionary” (Journal of Laws, 1997, No. 12-257), by which the terminology dictionary commission (VLKK) was established. One of the first approved dictionaries – Vitos Bitinaitės English-Lithuanian Educational Dictionary of Legal Terms – provides: parent company – the main, controlling company; 13 There is also a reference to a subsidiary, see subsidiary; parent company see parent company (BBBTZZ nų leidėjai įpareigoti teikti žodynus vertinti Valstybinei lietuvių kalbos 1994: 43). 14 This inconsistency and many other shortcomings have been pointed out in the review by Jonas Klimavičius (2 2000: 27). 21 For example, in the current Financial Institutions Act of the Republic of Lithuania (Journal of Laws, 2002, No. 91-3891) there is a pair of terms guardian (parent) enterprise22 (“an enterprise that holds a share of the registered capital and/or voting rights of another enterprise, giving the right to control the activities of the enterprise”) and controlled enterprise (“an enterprise in which another person holds a share of the registered capital and/or voting rights, giving the right to control the activities of the enterprise. All undertakings controlled by controlled undertakings shall also be considered as first controlled undertakings of the parent undertaking of all those undertakings’). As can be seen, the concept of controlled enterprise corresponds to the approved concept of subsidiary enterprise (see the definition in the Law of the Republic of Lithuania on Currency Exchange23 Operators No. XII-1033 adopted on July 17, 2014: parent enterprise – “an enterprise that holds a share of the registered capital and/or voting rights of another enterprise, giving the right to control the activities of the enterprise”, subsidiary enterprise – “an enterprise in which another person holds a share of the registered capital and/or voting rights, giving the right to control the activities of the enterprise”). The relationship between the concepts is based on the concept of control (see controlling stake), but it should be borne in mind that control, controlling are widely used terms in various contexts in the legislation (or not necessarily words defined as terms), e.g. alcohol control, budget policy control, financial control, rodent control, pig productivity control, corruption control, food control, crime control, border control, transport control, internal control, state control, etc. (examples from the LRTB). It follows that the terms ‘controlling undertaking’ and ‘controlled undertaking’, as equivalents of parent and subsidiary undertakings, although partly feasible, would lack specificity. Furthermore, the fact that the controlling company has long been used (and approved by the LRTB) as the equivalent of a holding company24 (also cf. the controlling fund (holding fund)), which is a certain variant of the parent company (see, for example, the above-mentioned Lithuanian 22 terminology). By the way, Article 59 of the Banking Act of the Republic of Lithuania (Journal of Laws, 2004, No. 54-1832) mentions the patronised company, although it was not defined as a concept in the legislation. This use appears to have been ignored when a subsidiary was proposed instead of a subsidiary in 2007. 23 In comparison with the term currency exchange operator, the good title of the Currency Exchange Operators Act of the Republic of Lithuania was unsuccessfully changed in the draft. Also approved project terms of the currency exchange offices supervisory authority, currency exchange offices list in the law unnecessarily goes that the currency exchange office has many operators. 24 It appears that, for the sake of clarity, the legislation often specifies, in parentheses, the ‘controlling undertaking’ (h o l d i n g o). pakeisti į valiutos k e i t y k l o s operatorių priežiūros institucija, valiutos k e i t y k l o s operatorių sąrašas. Iš- 106 Alvydas Umbrasass|sParent company and subsidiary company:s | nuo žodynų iki teisės aktų "Republic of Ireland Insurance Act 2006". On the other hand, the following concept should also be borne in mind: a state (municipal) co n t ro l i u j a m a „įmonė, kurioje daugiau kaip 1/2 akcijų, suteikiančių balso teisę visuotiniame akcininkų susirinkime, nuosavybės teise priklauso valstybei ar savienterprise25 – to the board” (Act No. XII-792 amending Act No. VIII-480 of the Republic of Lithuania on the Privatisation of State and Municipal Property (TAR, 2014-04-03, No. 4032)). Although the control is similar here, it is certainly not and could not be a subsidiary26. Perhaps due to ambiguity or difficulties in the relationship with parenting, the control of the draft law on amendment of Act No. IX-576 on consolidated financial reporting of groups of companies of the Republic of Lithuania (terms approved by the LRTB) is attempted to avoid, here the term dominant influence (direct or indirect) is used and precisely this term is based on the relationship between the parent company (“company that can have a direct or indirect influence on another company”) and the subsidiary company (“company that can have a direct or indirect influence on another company”). It should be recalled that in the deliberations of the VLKK Terminology Subcommittee (J. Klimavičius’ initiative) influence is often replaced by effect in older legislation. Previous Consolidated Financial Reporting of Enterprises of the Republic of Lithuania Act (Journal of Laws, 2001, No. 99-3517) control was defined as “the right of an enterprise to influence another enterprise, to manage and operate the financial and economic activities of another enterprise with a view to obtaining benefits from it. Control may be direct or indirect.’ The fact that control and dominant influence are now essentially identical in the context in question can be seen, for example, from the Law of the Republic of Lithuania on Collective Investment Undertakings for Informed Investors (Journal of Laws, 2013, No. 68-3410), since here simply a reference is given: control is “direct and/or indirect control over an enterprise, as defined in the Law on Consolidated Financial Reporting of Groups of Companies of the Republic of Lithuania”. From all this it can be concluded that the system of terms is not yet established, sometimes it is coordinated according to the needs of individual legislation, specialists still need to fill the gaps here. 25 In order to avoid brackets, the LRTB properly separates the two terms and provides them in separate articles. 26 Moreover, the legal doctrine contains some strange statements concerning the concept of subsidiary, such as the following: ‘A group of undertakings consists of legally autonomous entities, the form of legal autonomy is irrelevant, so that both the parent and the subsidiary may be recognised as entities of any legal form, in a relationship of control, and therefore the assertions of some scholars that the State or a natural person cannot be a subsidiary must be rejected’ (Papijanc 2007: 87). tame tarpe fizinis asmuo ir valstybė. Kvalifikuojant grupės buvimą arba nebuvimą svarbiausia yra konsta- 107Terminologija | 2014 | 21 CONCLUSIONS 1.Motivated probably by the influence of Russian language (cf. материнская/ дочерняя компания) the linguistic goodness of the translative metaphorical terms mother/daughter company (фирма, компания) was doubted even in Soviet times, but the need to correct these terms was most clearly stated in the late 1980s. K. Gaivenis’s provision that the words maternal and daughter are necessary in genetics and selection terminology, and that in other fields they are correctable, undoubtedly contributed to the consolidation of the tradition of correcting the aforementioned terms and influenced terminology. 2.Despite the negative assessment of linguists, both the parent and the subsidiary were presented in many dictionaries. Some of these dictionaries have been reviewed by linguists. In recent dictionaries, the parent company is rare, the subsidiary company is more frequently presented. In general, there are quite a few dictionaries that give only the second of the members of this pair of concepts. 3.The parent company (sometimes also the unsuccessfully merged parent company) has been tried to be changed in various ways – the terms primary, main, controlling, parenting have been recorded. Instead of subsidiary, there are more options offered – it is called secondary, subordinate, dependent, controlled or simply branch. It is also commonly used in relation to a relative or relatives. Most of these proposals are more or less feasible, but at the same time they are not so precise as to not raise unwanted associations, which is probably the reason why terms still compete in terminology. It can be said that the point in the history of the standardization of these terms has not yet been set. 4.The legislation is characterized by a peculiar usage of terms – since the beginning of independence, the non-systematic pair of terms parent enterprise (company) and subsidiary enterprise (company) has been widely used. In some places the janti (patronuojanti) įmonė su opozicija kontroliuojama įmonė, o globojama patronage (sponsored) company is used only once. Legislation is now precisely the reason for the spread of the term subsidiary. 5. Taking into account the opposition controlling-controlled, at the 2007 meeting of the Terminology Subcommittee of the State Lithuanian Language Commission it was proposed to provide a pair of terms parent company and subsidiary company. 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"About the use of the word in the English language". – Language Culture 3, 43–45. TT 1992: Terminology corrections. Prepared by K. Gaivenis, A. Kaulakienė, St. Keinys, J. Klimavičius, Vilnius: Science. 1994. "Revision of the Terms of Reference". – Language Culture 66, 93–96. Vladarskienė R. 2012: Metaphorical terms in economics. – Terminologija 19, 83–92. MOTININĖ ĮMONĖ (PARENT COMPANY) AND DUKTERINĖ ĮMONĖ (SUBSIDIARY COMPANY): FROM DICTIONARIES TO ACTS OF LEGISLATION The article analyzes the development of problematic terms motininė įmonė and dukterinė įmonė in terminology as well as the opinions of Lithuanian linguists on these terms and their usage in acts of legislation. It also provides an overview of the previously used and newest terms and at the same time highlights the current state of and gaps in the terminological system. Doubt about the linguistic appropriateness of metaphorical loan translations motininė įmonė and dukterinė įmonė based on the influence of the Russian language (cf. ма теринская/дочерняя компания) arose already in Soviet times, though the necessity of the correction was most clearly pointed out at the end of the 1980s. Kazimieras Gaivenis’ suggestion that words motininis and dukterinis are necessary in the terminology of genetics and selection, but in other fields should be avoided, contributed to the establishment of the tradition to correct these terms and influenced terminography. Despite the negative evaluation from linguists, both the parent company and the subsidiary company were included in a few dictionaries. Some of these dictionaries were reviewed or edited by linguists themselves. In the dictionaries of the later years motininė įmonė is rather rare, but dukterinė įmonė is included quite frequently. There have been attempts to replace both parent company and subsidiary company with some other terms, but they have not been established in the terminology and are still competing. It can be concluded that standardisation of these terms is not yet finished. The peculiar usage of terms can be observed in acts of legislation – from the beginning of independence in the early 1990s a non-systemic pair of terms patronuojanti įmonė (bendrovė) and dukterinė įmonė (bendrovė) was widely used. The use in acts of legislation is the reason for the spread of the term subsidiary. At the meeting of the Terminology Sub-Commission of the State Commission of the Lithuanian Language in 2007 a suggestion was made to use the pair of terms patronuojančioji įmonė and patronuojamoji įmonė. Such terms are included in Lietuvos Respublikos terminų bankas (Term Bank of the Republic of Lithuania) as well as acts of legislation of the Republic of Lithuania and the European Union, although the system of terms is not yet established and some variation and shortcomings are still present. Retrieved 2014-09-29. Alvydas Umbrasas Lietuvių kalbos institutas P. Vileišio g. 5, LT-10308 Vilnius, Lithuania Email: [email protected]