Parent company and subsidiary: from dictionaries to legislation

ALVYDAS UMBRASAS

Institute of the Lithuanian Language

KEYWORDS: terms of legislation, development of terms, standardization of terms, parent company, subsidiary

The article analyzes the development in terminography of the problematic terms parent company, subsidiary, reviews linguists’ views on these terms, and examines their usage in legislation. It aims to introduce earlier and more recent recommendations and, at the same time, draw attention to the current status of the terms and gaps in the terminology system.

The first volume of the now nearly completed Universal Lithuanian Encyclopedia states: secondary company, subsidiary company — “a joint-stock company controlled by another (primary) company. The primary company owns the controlling block of shares in the secondary company, which confers >50% of the votes at the general meeting of shareholders. A secondary company may not acquire shares in the primary company” (VLE I 2001: 611). The encyclopedia’s editors decided not to explain primary company in a separate entry (perhaps they thought everything was clear from the entry provided, especially since a company is primary only in relation to a secondary one). The synonym subsidiary company is given alongside secondary company, but it remains unclear whether the encyclopedia’s editors would have added parent company alongside primary company.

Although it is included in the encyclopedia, the term subsidiary company (enterprise, firm) has already been subject to a long tradition of correction. It is now difficult to say precisely who began correcting this term, and when, but already in the 1976 publication Advice on Language Usage, subsidiary (companies, factories, firms) was deemed a language error and corrected to secondary, related, derived from one another, dependent (companies, factories, firms) (KPP 1976: 66). However, for some reason this correction was re-

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moved¹ from the later edition of the advice (KPP 1985), but this did not bring the corrections to a halt. Kazimieras Gaivenis made a major contribution to the emergence of this correction tradition. In the late 1980s, when economic changes were beginning to become apparent, he wrote in Kalbos kultūra that “the capitalist-economy term subsidiary company is incorrectly corrected to subordinate company. It would be more accurate to correct it to dependent company” (Gaivenis 1989: 48). Three years later, in Gimtoji kalba, he again pointed out what he considered the inaccurate correction subordinate company, noted that dependent company had not caught on, and proposed the recommendation secondary company, which later became widespread (Gaivenis 1992: 16). He did not mention parent company (nor did it appear in KPP 1976 or KPP 1985), but the term primary company was implicitly called for, if needed, by the system, especially since alongside it he proposed replacing daughter company with tertiary company. At the time, Kazys Linkevičius also supported the correction in Kalbos kultūra: “the phrase subsidiary firm (company, enterprise) should be replaced with dependent, secondary firm; the word secondary would perhaps be the best fit and the most accurate” (Linkevičius 1993: 22). He also maintained that “a company that gave rise to a secondary company could be called a principal. These two names (principal, secondary company) are consistent with the logic of company formation and the nature of the relationships between them” (ibid.). However, these problematic terms were for some reason not included in Terminology Corrections, one of whose editors was K. Gaivenis (TT 1992). Reviewing the corrections publication in question, Vytautas Vitkauskas specifically noted the absence of what he called “a phrase that entered bureaucratic usage long ago and is still being spread”: subsidiary company, and also gave his own proposed correction, company branch (Vitkauskas 1994: 94).

Editors and instructors of language culture courses presumably took note of all the corrections mentioned, but there was no shortage of vacillation. The Special-Purpose Language Programme approved in 2003 by the State Commission of the Lithuanian Language, which devoted considerable attention to terminology, prompted the publication of various language-learning materials for students in specialized fields. These also included many terminological corrections, among which one can find parent and/or subsidiary company, but the corrections show that students were taught in different ways. For example, one publication from what was then the Law University of Lithuania explains in its section on semantic calques: “Nowadays the expression m o t h e r l y² is especially common and is used appropriately when it denotes something directly associated with the word mother, for example: matriarchal law (based on the mother’s rule, her precedence). But not—

¹ Perhaps because subsidiary company was already found in some dictionaries? See further on in the article.

² In sources of corrections, italics or boldface often appear in the original; however, below, data from dictionaries of terms and other sources are italicized by the article’s author.

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one should use combinations such as parent company, factory, or corporation to emphasize that it is the main, primary one (cf. subsidiary). For example: The novelty of this economics course is that theoretical knowledge is acquired by working at the parent (= main) company, “Verslo bendrija.” The parent (= main, primary) company of Lietuvos draudimas, “Codan,” began offering its first telephone sales services in 1993. The parent (= primary) company “BLS VILNIUS” belongs to the Swedish Royal Mail. Similarly, combinations such as subsidiary company, factory, or corporation are equally unsuitable when emphasizing that it is subordinate to a larger company or is one of its divisions. For example: Studies of this kind were also carried out at the subsidiary (= subordinate to or originating from the joint-stock company “Lietuvos avialinijos”) company AB “Aviakompanija Lietuva” (Kunevičienė, Pečkuvienė, Žilinskienė 2003: 78–79). As can be seen, all the examples are corrected differently, as if this were not a terminological issue but a stylistic matter dependent on context (especially evident in the last sentence); alongside the term primary, secondary is not even suggested. A couple of years later, in a publication by Mykolas Romeris University, some of the same authors added another modifier—related: subsidiary (= secondary, related, dependent) company, corporation, factory; parent (= primary, main) company, factory, corporation (Pečkuvienė, Žilinskienė 2005: 33, 39). The same is taught in a newer textbook from the same university: subsidiary (= secondary, dependent, related) company; likewise, parent (= main) company (Akelaitis, Pečkuvienė, Žilinskienė 2009: 78). Here, though, the reverse is true: secondary is included, but primary is not. A publication from Vilnius Gediminas Technical University presents the terms systematically, without wavering: subsidiary (= secondary) company, parent (= primary) company (Kaulakienė, Petretienė, Rutkienė, Žukienė 2007: 63, 67; this is retained in later editions of the book as well, cf. Kaulakienė, Petretienė, Rutkienė, Žukienė 2010: 66, 71). Sometimes students are invited to work it out for themselves. For instance, a sentence in an exercise book published by Kaunas University of Technology reads UAB “Rožė” is an (subsidiary, subordinate, secondary) company of the association “Gėlių rojus,” established on July 12, 2012 (Ju¬zelienienė 2012: 32), in which the unacceptable term variants in parentheses must be crossed out. Readers are encouraged to check their answers on the website of the State Commission of the Lithuanian Language and in the Terminology Bank of the Republic of Lithuania³. Similar

³ Perhaps two of the three answers are intended to be correct, but in the Terminology Bank the student will find a different answer as well. More on this later in the article.

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Corrections of this kind also appear in publications by colleges. For example, a study book published by the Lithuanian Maritime Academy includes a list of business terms that should not be used, in which subsidiary (= dependent, secondary) company is corrected (Domarkienė 2005: 165). For some reason, “parent company” is not listed alongside it, but added instead is “granddaughter company”, probably taken from K. Gaivenis; this term is usually left unmentioned in other publications (as it is not found in actual usage): (= tertiary company).

What is the rationale for the correction? Textbooks sometimes leave it unstated, or it can be inferred from the fact that the examples appear in a section on semanticisms. K. Linkevičius says that “parent” and “subsidiary” came to be used in the language of economics by analogy with Russian words, whereas in Lithuanian the words “mother” and “daughter” are normally used to describe only people and bees (Linkevičius 1993: 22). Although Russian was the most relevant language at the time and was the main point of reference, it should be noted that other languages may also have played a role, since kinship terms are clearly or at least implicitly used in analogous contexts in many languages (cf. English parent company – affiliated/daughter company, French société mère – filiale, Russian материнская компания – дочерняя компания, German Muttergesellschaft – Tochtergesellschaft, and even Latvian mātesuzņēmums – meitasuzņēmums). It cannot be ruled out that the correction began with expressions such as “mother pig” (as early as 1962, the recommended term “sow” was gaining currency, and the more general word “breeding female” was also proposed; see Tolutienė 1962); later, the correction was extended more broadly: “After several decades of vigorous correction, we have rid ourselves of the unsuitable term ‘mother pig’ and established the term ‘sow’ in its place. Physicists, too, now translate the Russian term дочернее вещество as ‘secondary substance’, not ‘parent substance’. Geologists, too, could readily abandon the term ‘parent rock’, and microbiologists the term ‘mother yeast’” (Gaivenis 1989: 48). After giving examples such as “parent plant, parent line, parent form, paternal plant, paternal line, paternal form”, and so on,⁴ K. Gaivenis concludes: “In the terminology of genetics and breeding, it is impossible to do without the translated adjectives ‘daughter’, ‘mother’, and ‘father’. In the terminology of other fields, these calques should be corrected” (Gaivenis 1989: 49). This authoritative conclusion undoubtedly influenced the subsequent standardization of terminology.

We are essentially dealing here with a translated metaphor. It would be difficult to formulate strict linguistic criteria for determining when translated metaphors are acceptable and when they are not.

⁴ One might add, for example, “daughter chromosomes”, “chromatids after metaphase of mitosis or metaphase of the second meiotic division”; “paternal donor”, “one of the parents (of plants) whose one or more genes are transferred to the recipient”; “maternal inheritance”, “inheritance transmitted only by female organisms” (ŽŪASSTŽ 2010: 47, 63, 153).

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to say, but in our tradition of terminological standardization there is a perceptible tendency to avoid them, especially when the metaphor is obviously unusual. Moreover, metaphors make terms vivid, which is generally not considered a desirable property of terms; neutrality is valued and emotional connotations are avoided. Rasuolė Vladarskienė notes that economic terminology is characterized by a universal tendency toward metaphorization—anthropomorphism, in which the metaphorical model is the human being as a social subject and the basis for transferring meaning is words describing human activity (Vladarskienė 2012: 87). Nevertheless, when evaluating the mother company, the emotional expressiveness of such a phrase may have played a role, as may fear of devaluing the mother as a value, especially since there are no similar maternal things in dialects. And, in general, words directly associated with humans (e.g., face, childbirth, death) are not readily transferred to other domains (e.g., the context of animals).

The adjectives maternal, filial are not usual in the language in this form. Here is what one of the best-known language purists writes: “Possessive genitives should not be replaced by adjectives (which most often have the suffixes –inis, –iškas). Indeed, no one yet says paternal house (Russian otcovskij dom), a maternal (= mother’s) headscarf, although maternal pig (= breeding sow, farrowing sow) began to be used with the meaning of a type; but it is not very good that subsidiary companies are gaining currency (company divisions or branches, company daughters, or something else would be better)” (Šukys 1998: 124–125). Expression and semantic matters are conflated here, but what is interesting is that Jonas Šukys objected only to the adjective, while the daughter metaphor suited him; among other options, he suggests using company daughters as well. Later, however, he no longer mentioned that suggestion and offered no correction at all, merely regretting that “unfortunately, subsidiary firms have already appeared; in the collective farms there was even a maternal (= breeding) sow” (Šukys 2003: 93).

When discussing these adjectives, one must also not overlook the fact that subsidiary company was included in the first Dictionary of Contemporary Lithuanian (DLKŽ₁1954) as an example of the use of the adjective filial; from there it was copied into the Dictionary of the Lithuanian Language (LKŽ II₂ 1969⁵), although the term had disappeared from the second (DLKŽ₂ 1972) and subsequent editions of the Dictionary of Contemporary Lithuanian (mother company was absent from all of them as well). Thus, one may conclude that the suitability of this term was called into question almost half a century ago. Indeed, no one objected to branch, although this word also conceals a daughter (Latin filia – daughter). The motivation behind international words is generally not scrutinized.

⁵ It was not yet included in the earlier volume (LKŽ II₁ 1947).

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Interestingly, in DLKŽ¹ 1954 the adjective filial is illustrated with the examples filial cell, subsidiary company; in DLKŽ₂ 1972 only filial cells remained (the number was changed, and in this and later editions the label bot. was also added). From DLKŽ₃ 1993 through DLKŽ₇ 2012, daughter genera were added alongside filial cells. From DLKŽ₅ 2003, the label indicating figurative meaning (figuratively) was added to filial cells, and this example was separated by two vertical bars, whereas daughter genera are presumably treated as an example of the literal meaning. What is that meaning? Probably “genera descended from daughters.” It is likely that daughter genera were included in the dictionary on the basis of the sentence by Friedrich Engels illustrating the adjective filial in LKŽ II₂ 1969: “As the population increases, primitive tribes each split into several daughter tribes.”

TERMINOGRAPHY

What path did terminography take in recommending terms? As is known, no dictionaries of legal or economic terminology were published during the first period of independence. Neither mother nor subsidiary companies appeared in the first and only Soviet-era dictionary of legal terms, compiled by Alfonso Žiurlys (TTŽ 1954). Such concepts were apparently of little use to the system of that time in general. Nevertheless, the terms were included in economic dictionaries. As early as 1966, the Russian–Lithuanian Dictionary of Economic Terms, prepared by the Institute of Economics of the Lithuanian SSR Academy of Sciences (LTSR MA), included: общество дочернее – d u k t e r i n ė b e n d r o v ė, общество-мать – bendrovė-m o t i n a, общество-внук – bendrovė-d u k r a i t ė (RLETŽ 1966: 123). The hyphenated attachment of the modifier is clearly inappropriate here (it reproduces the form of the Russian terms), but the main point is that kinship terms were used. Uniformity was not pursued, however: alongside mother company, the phrase daughter company (or daughter) was not formed. Incidentally, the dictionary was reviewed by the Terminology Commission of the LTSR MA Institute of Lithuanian Language and Literature. The preface states that members of the commission, Jonas Kruopas and K. Gaivenis, took an active part in discussing the terms. Nevertheless, the form with an attached modifier did not become widespread. In the dictionary by Antanas Buračas, published about ten years later and also reviewed by terminologists (the cover title is English–Lithuanian Dictionary of Economic Terms—Minimum; the title page reads English–Lithuanian Dictionary of Economic Terms for Students), the entry parent Co⁶ – p a g r i n d i n ė (m o t i n i n ė) was given.

⁶ The nested entry contains company = Co.

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bendrovė, subsidiary Co – dukterinė (kontroliuojamoji) bendrovė (ELDETS 1975: 33). Kaip matyti, čia jau pasiūlytas dėmuo pagrindinė (motininė tik kaip sinonimas), prie dukterinės prirašyta ir kontroliuojamoji⁷. Dar po penketo metų išleistame LTSR MA Mokslų akademijos Ekonomikos institute to paties A. Buračo parengtame ekonomikos terminų žodyne atitikmenys ima dar labiau įvairėti: affiliated company – susijusi / dukterinė/kontroliuojamoji⁸ bendrovė; parent company – pagrindinė/motininė bendrovė (ALKETŽ 1980: 89). Nors ir nurodyta subsidiary company žr. affiliated company (ALKETŽ 1980: 90), kažkodėl atskiru straipsniu su kitais atitikmenimis pateikta subsidiary – dukterinė / priklausomoji bendrovė (ALKETŽ 1980: 356). Žodynas taip pat buvo peržiūrėtas minėtos Terminologijos komisijos. Pratarmėje nurodyta, kad prie jo rengimo prisidėjo K. Gaivenis, Stasys Keinys, Angelė Kaulakienė. Šiame žodyne pasiūlyta atitikmenų įvairovė vienaip ar kitaip atsispindėjo tiek vėlesniuose žodynuose, tiek terminų taisymuose.

After the restoration of independence, as a market economy began to emerge, new economic terms arose, as did a need for bilingual and explanatory dictionaries of economic and legal terminology. This prompted the publication of dictionaries and glossaries of varying quality. As early as 1991, Petro Auštrevičius, Dainius Pupkevičius, and Dalia Treigienė published the Encyclopedic Dictionary of Contemporary Economic Terms in Lithuanian–English–Russian–German (reviewed by K. Gaivenis), which includes the pair of terms of interest here: dukterinė bendrovė (subsidiary) – “a company owned by a principal joint-stock company” (ŠETEŽ 1991: 55), and motininė bendrovė⁹kompanija (parent company) – “a firm that controls the share capital of one or more firms” (ŠETEŽ 1991: 128). As can be seen, the terms with the elements dukterinė, motininė are given without any synonyms, although the opposition is expressed by the word pagrindinė in the definition of the first term.

In similar small dictionaries of rather poor terminographic quality published in 1992, titled ¹⁰English

⁷ The addition of kontroliuojamoji may have been prompted by the fact that alongside it, with an explanation, appeared holding Co – holdingas (a company that controls shareholdings in other companies), and that the dictionary mentioned earlier had already included holding kompanų – kontroliuojančioji bendrovė (RLETŽ 1966: 256).

⁸ Cf. holding company – a. kontroliuojančioji bendrovė (a company holding controlling stakes in other companies); b. bendrovė steigėja (ALKETŽ 1980: 89).

⁹ The slash is omitted in the original, but is used in other entries.

¹⁰ Published by “Balticon”; no authors are named, and the preface is signed Autorių kolektyvas. In one glossary, what looks like initials, VI.L.A.Ž, is printed with a copyright symbol; in another, it is firma VILAŽ.

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In the explanatory dictionary of terms: business, commerce and the Explanatory Dictionary of German–Lithuanian Market Terms, the concepts are explained in greater detail and their relationship to a kontroliuojančiąja company is shown: company parent¹¹ – “motininė bendrovė (kompanija)¹², which holds controlling stakes in the shares of subsidiary companies and, unlike a controlling company (English holding company), itself manufactures certain goods or independently carries out particular financial operations” (ATAŽVK 1992: 14); subsidiary company – “dukterinė kompanija, that is, a formally independent company (registered as independent), but one whose controlling shareholding belongs to another (parent) company (English company parent), which is often the sole shareholder and in practice determines the main lines of activity of the subsidiary” (ATAŽVK 1992: 46). The same information is given in the second glossary mentioned, under Muttergesellschaft (VLRTĀŽ 1992: 36) and Tochtergesellschaft (VLRTĀŽ 1992: 46), except that the first term’s definition says holding company rather than a controlling company (German Holdinggesellschaft).

For lack of good domestic dictionaries, attempts were made to translate those published abroad. One such attempt appeared in 1994: the Dictionary of Economic Terms by Kristoferis Pas (Christopher Pass), Brajenas Louzas (Bryan Lowes), and Leslie Deivis (Leslie Davies). As stated in the Publishers’ and Editorial Board’s foreword, “this publication marks a farewell to K. Marx, to the generation of his followers, and to the failed theory of the socialist mode of production.” Besides economists, a whole group of Lithuanian-language specialists worked on the dictionary: Aldonas Pupkis edited it, A. Kaulakienė and Rita Miliūnaitė respectively revised the terminology and text, and K. Gaivenis reviewed it. Efforts were made to adapt the dictionary to Lithuanian as far as possible. It contains neither dukterinės nor motininės company; instead, it gives pavaldžioji bendrovė (subsidiary company) – “a company owned by another company (see firm). A subsidiary company may continue trading under its own name, but is wholly or partly controlled by the principal company” (ETŽ 1994: 190). As can be seen, the term previously criticized by K. Gaivenis was chosen. The term pagrindinė bendrovė, mentioned in the definition, is not given in a separate entry (apparently this was also the case in the original). Interestingly, in the expanded and revised edition published three years later, pavaldžioji bendrovė was replaced with dukterine bendrove, while the definition remained unchanged (ETŽ 1997: 90). One can only suppose that the Lithuanian specialists’ contribution to the first edition was so substantial that the publishers decided

¹¹ Yra nuoroda parent company žr. company parent (ATAŽVK 1992: 40).

¹² In the glossary, the definition is not set apart from the term; italics are used only here in the article. The wording has not been edited.

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noting that it was too large... (hence the surnames mentioned are no longer included in the second edition; it is stated that Aleksandras Vytautas Rutkauskas and Stasys Vaitkevičius edited and revised it, the latter having also been the terminology editor-consultant for the first edition).

In the same year, 1994, A. Buračas and Bronius Svecevičius’s Lithuanian–English–Lithuanian Dictionary-Reference Book of Business, Banking and Stock Exchange Terms was also published. It gives, with synonyms: subsidiary/secondary¹³ company – subsidiary/allied/affiliated/associate/constituent company; underlying company (with rights not transferable to the parent company); parent/primary company – parent company (BBBTŽŽ 1994: 43). The corresponding terms are also given: subsidiary/secondary company – subsidiary company; parent/primary company – parent company (BBBTŽŽ 1994: 111). The dictionary was reviewed by K. Gaivenis, as was A. Buračas’s Explanatory Dictionary of Banking and Commerce Terms, published three years later, in which the main entries no longer include synonyms: secondary company – subsidiary/allied/affiliated/associate/constituent/underlying company; primary company – parent company (BKTAŽ 1997: 46, 47). Subsidiary and parent companies can be found only in cross-references (see) to the main entries (BKTAŽ 1997: 47). Indeed, perhaps through oversight, the entry acquisition of a subsidiary/secondary company¹⁴ – acquisition of subsidiary remains (BKTAŽ 1997: 134).

Dictionaries published around the same time by Irena Č eikauskaitė and Ema Volungevičienė, which were not evaluated by terminologists, include: Tochtergesellschaft – subsidiary company, branch (VLLVKTTŽ 1995: 179), parent company – parent company (ALKETŽ 1995: 40). Each dictionary contains only one of the two terms under discussion.

The year 1997 may be regarded as a turning point in Lithuanian terminography, since early that year (on January 30) the State Commission of the Lithuanian Language under the Seimas of the Republic of Lithuania adopted Resolution No. 59, “On the Approval of Terminology Dictionaries” (Žin., 1997, No. 12–257), which required publishers of terminology dictionaries to submit them for evaluation by the State Commission of the Lithuanian Language (VLKK). One of the first dictionaries to receive approval, Vitas Bitinaitė’s English–Lithuanian Dictionary of Legal Terms for Learners, gives: parent company – principal, controlling company;

¹³ There are also cross-references secondary company, see subsidiary company; primary company, see parent company (BBBTŽŽ 1994: 43).

¹⁴ Jonas Klimavičius pointed out this inconsistency and many other shortcomings in a review (2 2000: 27).

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subsidiary company – k o n t r o l i u o j a m o j i įmonė (MALKTȚŽ 1998: 44), nors kitoje vietoje subsidiary company – k o n t r o l i u o j a m o j i įmonė, f i - l i a l a s greta subsidiary – f i l i a l a s¹⁵ (MALKTȚŽ 1998: 173). Kaip matyti, čia bene pirmą kartą terminografijoje kaip pagrindinės įmonės sinonimas atsiranda kontroliuojančioji įmonė, nepaisant to, kad greta tame pačiame lizde yra holding company – kontroliuojančioji įmonė. Vėliau pasirodė dar pora to paties žodyno pataisytų ir papildytų leidimų (2002, 2008; jie svarstyti VLKK nebuvo teikti, nors aprobata įrašyta). Parent company atitikmenys juose nekeisti (MALKTȚŽ 2008: 53, 167), o prie antro termino pridėtas sinonimas: subsidiary company – k o n t r o l i u o j a - m o j i, a n t r i n ė įmonė (MALKTȚŽ 2008: 53), nors kitoje vietoje tebe- palikta subsidiary company – k o n t r o l i u o j a m o j i įmonė, f i l i a l a s (MALKTȚŽ 2008: 218).

The English–Lithuanian Dictionary of Legal Terms, compiled by Olimpi-ja Armalytė and Lionginas Pažūsis and published in the same year as V. Bitinaitė’s first dictionary, once again gives subsidiary (daughter) company – s u b s i d i a r y company (ALKTŽ 1998: 94), but elsewhere in the dictionary various forms occur: subsidiary – s u b - s i d i a r y, d e p e n d e n t company (ALKTŽ 1998: 473), while alongside it appears subsidiary company/corporation – d e p e n d e n t, s u b s i d i a r y company (ALKTŽ 1998: 473). It is worth noting that this dictionary offers a counterpart not found in earlier terminography: parent company – s p o n s o r i n g company (ALKTŽ 1998: 94). However, elsewhere it gives parent company – p r i n c i p a l, s p o n s o r i n g company, enterprise (ALKTŽ 1998: 329). The dictionary was reviewed by K. Gaivenis, an expert of the VLKK, but it was not approved. By contrast, the pair of terms differs in the small accounting glossary published at Vilnius University in the same year, 1998 (not evaluated by the VLKK): investments of subsidiary in capital stock of parent company – i n v e s t m e n t s of s u b s i d i a r y companies in the capital of the p r i n c i p a l company (ALATŽ 1998: 40).

Earlier, in some dictionaries, alongside subsidiary company, the term branch, which appeared in 2000 in the Explanatory Dictionary of Company Management Terms, prepared by a team of authors and published at Kaunas University of Technology, becomes the main term: Explanatory Dictionary of Company Management Terms: b r a n c h, s u b s i d i a r y c o m p a n y – “a company more than 50 percent of whose voting shares are owned by another company” (AĮVTŽ 2000: 53). There is also a cross-reference subsidiary company see branch (AĮVTŽ 2000: 55). The VLKK does not object to this (it has been approved).

¹⁵ Cf. subsidiary – c o n t r o l l e d company, b r a n c h (MALKTȚŽ 2008: 218).

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In Romualdas Rakucevičius’s terminographically very poor 2001 Lithuanian–German Business and Legal Terms Dictionary, we find, for some reason, the following terms presented side by side in two separate entries: m o t i n i n ė bendrovė – Muttergesellschaft; m o t i n i n ė bendrovė (kompanija) – Stammhaus (LVKVTTŽ 2001: 80). There is also p a g r i n d i n ė firma – Mutterfirma, Muttergesellschaft (LVKVTTŽ 2001: 31), p a g r i n d i n ė įmonė – Leitbetrieb (LVKVTTŽ 2001: 42), and d u k t e r i n ė firma – Tochterfirma, Tochtergesellschaft (LVKVTTŽ 2001: 31). The same author’s dictionary published three years later, with the languages arranged in the opposite order, is similar: Muttergesellschaft – p a g r i n d i n ė akcinė bendrovė (VLKTVTŽ 2004: 169), Tochtergesellschaft – d u k t e r i n ė bendrovė, Tochterunternehmen – d u k t e r i n ė įmonė (VLKTVTŽ 2004: 232). Neither dictionary was evaluated by VLKK, nor was Aušra Cesevičienė and Danutė Čivilienė’s 2004 Business Terms Dictionary, English–Lithuanian, which similarly gives parent company – p a g r i n d i n ė kompanija/įmonė (VTALKŽ 2004: 76), subsidiary – d u k t e r i n ė įmonė, pagalbininkas¹⁶ (VTALKŽ 2004: 108). Incidentally, it also gives the unsystematic and linguistically rather awkward pair partially-owned subsidiary – d a l i n a i v a l d o m a d u k t e r i n ė įmonė, wholly-owned subsidiary – v i s i š k a i p a v a l d i d u k t e r i n ė įmonė¹⁷ (VTALKŽ 2004: 108). By contrast, the German–Lithuanian Dictionary of Legal and Administrative Terminology, published the same year and reviewed by VLKK experts (although not carrying its approval), gives a different rendering: Tochtergesellschaft – a n t r i n ė bendrovė, f i l i a l a s (VLKTŽ 2004: 258).

Alongside other dictionaries, the European vocabulary Eurovoc, which translators, terminologists, and other specialists discussed at length and which was published in 2004 by the Office of the Seimas of the Republic of Lithuania with VLKK’s endorsement, has a special status. It is not a proper dictionary of terms, but a systematic list of terms and other words and phrases, intended to classify legal acts and index their content. It also includes the terms of interest here: p a g r i n d i n ė bendrovė [įmonė] – parent company; société mère; Muttergesellschaft (Eurovoc 2004: 98), p a v a l d ž i o j i bendrovė – subsidiary; filiale; Tochtergesellschaft (Eurovoc 2004: 103).

Among the dictionaries mentioned, the Dictionary of Economic Terms, published in 2005 by Rūta Vainienė, stands out. Perhaps for the first and so far only time in terminography, it contains the categorical assessment d u k t e r i n ė įmonė (subsidiary) – ntk. = a n t r i n ė įmonė (ETŽ 2005: 73), and gives antrinė įmonė (subsidiary) as “a company,”

¹⁶ It is clear here that a different meaning has awkwardly been presented as a synonym.

¹⁷ See also wholly-owned subsidiary – v i s i š k a i p r i k l a u s o m a d u k t e r i n ė bendrovė (ALKTŽ 1998: 473).

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nuosavybės teise priklausanti pagrindinei įmonei“ (ETŽ 2005: 22). Neteiktina laikoma ir patronuojanti įmonė – ntk. = pagrindinė įmonė (ETŽ 2005: 211). Terminas aiškinamas lakoniškai: pagrindinė įmonė (parent company) – „kitą įmonę kontroliuojanti įmonė“ (ETŽ 2005: 197). Žodynas buvo teiktas ekspertuoti VLKK (išsamią recenziją pateikė J. Klimavičius; tie griežti teikiniai yra jo), bet išleistas VLKK nesvarščius¹⁸.

It is evident that dictionaries of a terminological nature published around the time of R. Vainienė’s dictionary or in later years continued to provide entries out of inertia: filiale – filialas, dukterinė kompanija, firma (MPLKVŽ 2005: 56), maison affiliée – dukterinė kompanija (MPLKVŽ 2005: 72), maison mère – pagrindinė kompanija (MPLKVŽ 2005: 72), dukterinė bendrovė – subsidiary (company), affiliate (5KŽEPT 2006: 67), dukterinė bendrovė – Tochtergesellschaft, Tochterunternehmen (LVKŽT 2006: 31), motininė bendrovė – Muttergesellschaft, Mutterunternehmen (LVKŽT 2006: 72). As might be expected, these dictionaries were not evaluated by VLKK (in essence, they do not seem to be proper dictionaries of terms, since the word “terms” does not appear in their titles).

In recently published term dictionaries (although they, too, were not submitted to VLKK for evaluation), the components dukterinis and motininis are avoided. V. Bitinaitė and Diana Snapkauskaitė’s Explanatory English–Lithuanian Dictionary of Law and Business presents synonyms differently: parent company – pagrindinė (patronuojanti) įmonė, bendrovė; subsidiary company – antrinė, pavald(i) įmonė, bendrovė (AALKTVŽ 2013: 147). Valentina Zemkauskienė’s English–Lithuanian and Lithuanian–English Dictionary of Economic Terms provides no synonyms: parent company – pagrindinė bendrovė (ALLAKETŽ 2013: 40), subsidiary company – pavaldžioji bendrovė (ALLAKETŽ 2013: 41); it also adds sister company – gimininga bendrovė (ALLAKETŽ 2013: 41).

The terminographic works mentioned above undoubtedly also influenced recent general bilingual dictionaries, including learner’s dictionaries; their entries also include those from term dictionaries, often just one member of a term pair, for example: Tochtergesellschaft – dukterinė bendrovė (VLKŽ II 1992: 319; DVLKŽ II 2006: 349), meitasuzņēmums – dukterinė įmonė (LLKŽ 2003: 406), maison mère – pagrindinė įmonė (MPKŽ 2009: 841). Such dictionaries also make use of synonymy. For example, in one of B. Piesarskas’s dictionaries we find parent company – pagrindinė bendrovė (DALKŽ

¹⁸ For this reason, J. Klimavičius expressed regret in a review published in Terminologija (Klimavičius 2006).

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2000: 646), subsidiary – subsidiary company (also subsidiary company); branch (DAKŽ 2000: 918), while in another of his dictionaries the choice of equivalents is already much more varied: parent company – principal/parent/primary company (DAKŽ 2001: 462), subsidiary – subsidiary/secondary company (also subsidiary company); branch (DAKŽ 2001: 648).

As the data presented show, alongside the element parent, dictionaries use primary, principal, controlling, parent; the awkwardly compounded form mother-company has also been recorded. A subsidiary (company, corporation, firm) is also called using the elements secondary, subordinate, dependent, controlled, related, or simply branch. The word branch is not suitable for the matter at hand, since it usually denotes a structural unit of the same enterprise rather than another enterprise; related company is too vague, while the other options mentioned are more or less viable, though each emphasizes somewhat different aspects of the same concept. The previously mentioned, linguistically rather unsuccessful proposal to use the element kindred is no better, nor is secondary¹⁹, while one that has arisen from another is not a term at all.

On the one hand, K. Gaivenis made a substantial contribution to the emergence of the tradition of correcting parent and subsidiary companies; on the other, the dictionaries he reviewed often included these terms. This partly reflects his tolerant attitude: “Terminological corrections should be acceptable to specialists in the field. If we do not have a suitable correction, it is better not to correct” (Gaivenis 1992: 16). At meetings, I heard K. Gaivenis say that some specialists (including A. Buračas, author of economics dictionaries) did not always take account of his review proposals.

Dictionaries show that subsidiary company is included more often than parent company (the latter concept is sometimes absent from a dictionary or is designated differently). Why is the term subsidiary company so prevalent in usage, despite being corrected by linguists and despite other terms being proposed in dictionaries? On the one hand, dictionaries reflected usage; on the other, they established a tradition of prescribing terms, since material from one dictionary is copied into others. It is likely that the aforementioned Soviet-era²⁰ and early independence-period terminology dictionaries may well have contributed to this. In general, the impression is that subsidiary companies were viewed somewhat more favorably than parent companies.

¹⁹ Zofija Babickienė says that, when referring to companies, the pairs of elements primary – secondary, principal – subsidiary are recommended (Babickienė 2012: 59), but subsidiary companies seem to have been proposed by no one else.

²⁰ The data also appeared in translation dictionaries of the time, for example, дочерние предприятия – subsidiary companies (RLKŽ I 1982: 519).

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TEISĖS AKTAI

Perhaps the clearest answer to the question of why these terms have persisted lies in legislation. As early as Article 12(3) of the Law of the Republic of Lithuania on Joint-Stock Companies, adopted on 30 July 1990 by the Supreme Council–Reconstituent Seimas of the Republic of Lithuania (Žin., 1990, No. 24-594), we find the following wording: “If a company acquires a controlling block of shares in another company (enterprise), the latter becomes a controlled company. A controlling block of shares consists of shares that give their holder more than 50 percent of the votes at the general meeting. A controlled company is a subsidiary, and the company controlling it is a parent company. A subsidiary may not acquire shares in its parent company.” It is now difficult to say what led to the choice of this rather odd, non-systematic pair parent–subsidiary (if subsidiary was acceptable, why was parent not, and conversely, if parent was not acceptable, why was subsidiary acceptable?), especially since parent company had not been recorded in terminography up to that point. Nevertheless, this decision had a very significant impact: the same terms remain in the current Law of the Republic of Lithuania on Joint-Stock Companies (Žin., 2000, No. 64-1914)—Article 5 is titled “Parent and Subsidiary Companies”²¹. To be sure, here and there a resolution, order, or committee conclusion published in the Seimas legal acts database also contains parent company, but these are isolated, inconsistent instances, most likely resulting from oversight or failure to observe the terminology established in legislation.

²¹ It states: “1. A company is deemed to be a parent company if it directly and/or indirectly holds a majority of the votes in another company that is its subsidiary, or if it can directly or indirectly exercise a decisive influence over another company. 2. A company is deemed to hold directly a majority of the votes in another company if it has acquired shares in that company that confer more than 1/2 of the votes at the general meeting of shareholders. 3. A company is deemed to hold indirectly a majority of the votes in a third company if it holds directly a majority of the votes in a company that holds directly or indirectly a majority of the votes in the third company. 4. A company that is a shareholder of another company and: (1) has the right to elect or remove the head of that other company, a majority of the members of its board or supervisory board; or (2) under agreements concluded with other shareholders, holds a majority of the votes in that company, is deemed capable of directly exercising a decisive influence over that other company. A power of attorney granting a company the right to represent another shareholder and to vote and make decisions on that shareholder’s behalf is sufficient evidence of such an agreement. 5. A company that meets at least one of the following conditions is deemed capable of indirectly exercising a decisive influence over a third company: (1) the company can directly exercise a decisive influence over another company that holds directly or indirectly a majority of the votes in the third company or can directly or indirectly exercise a decisive influence over the third company; (2) the company holds directly or indirectly a majority of the votes in another company that can directly or indirectly exercise a decisive influence over the third company; (3) together with other companies in which it holds directly or indirectly a majority of the votes, or over which it can directly or indirectly exercise a decisive influence, it holds a majority of the votes in the third company, or the other companies specified in this paragraph together hold a majority of the votes in the third company.”

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The opposition parent–subsidiary was discussed at a meeting of the VLKK Terminology Subcommittee on 3 April 2007, attended by representatives of the interested institutions—the public institution Accounting Institute of the Republic of Lithuania (which raised the question), and the Ministries of Finance and Economy of the Republic of Lithuania. At the time, subject-matter specialists said that the terms proposed by linguists, primary company and secondary company, were misleading because they were associated with other concepts: European Union law distinguishes between primary and secondary establishment of companies (English primary/secondary establishment). The temporal aspect is also problematic, since a primary company may be established later than a secondary company (when a younger company acquires an older one). At the meeting, specialists also said that controlling company and controlled company (legal acts often use the wording company under control) form a pair of terms with a different meaning (a parent company always exercises control, but there are also other criteria under which a company may be considered controlling). In view of this pair, a proposal arose at the meeting (by J. Klimavičius) to form the corresponding pair p a r e n t c o m p a n y and s u b s i d i a r y c o m p a n y (instead of parent and subsidiary). The proposal was approved. Although it has made its way into documents only with difficulty, the proposal is gradually gaining ground. Terms with the elements parent–subsidiary were approved by the VLKK in 2008 and entered in the Bank of Terms of the Republic of Lithuania (LRTB) from the draft law amending the Law of the Republic of Lithuania on Consolidated Financial Statements of Groups of Companies (not adopted), and later from the draft law amending the Law of the Republic of Lithuania on Insurance. The latter was adopted (Žin., 2012, No. 127-6385), although its entry into force was postponed (until 1 January 2016; Žin., 2013, No. 140-7080). To ensure consistency with other legal acts, the law’s section of definitions does, however, use parentheses: subsidiary (daughter) company. This pair of terms was later entered in the LRTB from the draft Law of the Republic of Lithuania on Currency Exchange Operators and the draft law amending the Law of the Republic of Lithuania on Supplementary Supervision of Companies Belonging to a Financial Conglomerate (the definitions differ slightly; see LRTB). The terms are now sometimes used in lower-level legal acts of the Republic of Lithuania (orders and resolutions), and they are also used fairly extensively in official Lithuanian translations of European Union legal acts (regulations and directives), which influences Lithuanian legal acts. Time will tell how successful the decision concerning parent and subsidiary companies has been—these terms are still absent from many legal acts. It is also important that the concept of parentage itself remains undefined, and its relationship with control and controlling raises questions.

104

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Motininė įmonė ir dukterinė įmonė:

nuo žodynų iki teisės aktų

Štai, pavyzdžiui, galiojančiame Lietuvos Respublikos finansų įstaigų įstatyme (Žin., 2002, Nr. 91-3891) yra terminų pora globojanti (patronuojanti) įmonė²² („įmonė, kuri turi kitos įmonės įstatinio kapitalo ir (arba) balsavimo teisių dalį, suteikiančią teisę kontroliuoti įmonės veiklą“) ir kontroliuojama įmonė („įmonė, kurioje kitas asmuo turi įstatinio kapitalo ir (arba) balsavimo teisių dalį, suteikiančią teisę kontroliuoti įmonės veiklą“). Visos kontroliuojamų įmonių kontroliuojamos įmonės taip pat laikomos pirmosios visas šias įmones globojančios (patronuojančios) įmonės kontroliuojamomis įmonėmis“). Kaip matyti, čia kontroliuojamos įmonės sąvoka atitinka aprobuotą patronuojamosios įmonės sąvoką (plg. apibrėžtis 2014 m. liepos 17 d. priimtame Lietuvos Respublikos valiutos keityklos²³ operatorių įstatyme Nr. XII-1033: patronuojančioji įmonė – „įmonė, kuri turi kitos įmonės įstatinio kapitalo ir (arba) balsavimo teisių dalį, suteikiančią teisę kontroliuoti įmonės veiklą“; patronuojamoji įmonė – „įmonė, kurioje kitas asmuo turi įstatinio kapitalo ir (arba) balsavimo teisių dalį, suteikiančią teisę kontroliuoti įmonės veiklą“). Sąvokų santykiai grindžiami kontrolės sąvoka (plg. kontrolinis akcijų paketas), bet turėtina omenyje tai, kad kontrolė, kontroliavimas yra plačiai teisės aktuose įvairiuose kontekstuose vartojami terminai (ar nebūtinai kaip terminai apsibrėžti žodžiai), plg. alkoholio kontrolė, biudžeto politikos kontrolė, finansų kontrolė, graužikų kontrolė, kiaulių produktyvumo kontrolė, korupcijos kontrolė, maisto kontrolė, nusikaltimų kontrolė, pasienio kontrolė, transporto kontrolė, vidaus kontrolė, valstybės kontrolė ir pan. (pavyzdžiai iš LRTB). Iš to matyti, kad kaip motininės įmonės ir dukterinės įmonės atitikmenys terminai kontroliuojančioji įmonė ir kontroliuojamoji įmonė nors iš dalies ir būtų įmanomi, bet stokotų konkretumo. Be to, koją kiša tai, kad kontroliuojančioji įmonė jau seniai vartojama (ir aprobuota LRTB) kaip holding company²⁴ atitikmuo (dar plg. ir kontroliuojantysis fondas (holding fund)), o tai yra tam tikra patronuojančiosios įmonės atmaina (žr., pavyzdžiui, jau minėtame Lietuvos

²² Sponsoring company could not be found in terminography; it is yet another equivalent of parent company. Incidentally, Article 59 of the Law of the Republic of Lithuania on Banks (Žin., 2004, No. 54-1832) also mentions a sponsored (parent) company, although it has not been defined as a concept in legal acts. Apparently, this usage was not known when subsidiary company was replaced by parent company in 2007.

²³ Compared with the term currency exchange operator, the good title originally used in the draft, Law of the Republic of Lithuania on Currency Exchange Operators, was changed unsuccessfully. The draft’s approved terms supervisory authority for currency exchange operators, list of currency exchange operators were likewise unnecessarily changed in the law to supervisory authority for currency exchange operator, list of currency exchange operators. This makes it seem as though a currency exchange has many operators.

²⁴ Perhaps, for clarity, legal acts often specify the term in parentheses: controlling (holding) company.

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(in the Law Amending the Law on Insurance of the Republic). On the other hand, the following concept should also be borne in mind: a state- (municipality-) controlled undertaking²⁵ is “an undertaking in which more than half of the shares carrying voting rights at the general meeting of shareholders are owned by the state or a municipality” (Law No. XII-792 Amending Law No. VIII-480 on the Privatization of State and Municipal Property of the Republic of Lithuania (TAR, 2014-04-03, No. 4032)). Although control is similar here, this is certainly not, and could not be, a subsidiary²⁶. Perhaps because of ambiguity or difficulties concerning the relationship with sponsorship, the draft Law Amending Law No. IX-576 on the Consolidated Financial Statements of Groups of Undertakings of the Republic of Lithuania (terms approved by LRTB) attempts to avoid control, and instead uses the term decisive influence (direct or indirect); it is this term that underlies the relationship between a parent undertaking (“an undertaking that may exercise a direct or indirect decisive influence over another undertaking”) and a subsidiary undertaking (“an undertaking over which another undertaking may exercise a direct or indirect decisive influence”). It should be recalled that, in deliberations of the Terminology Subcommission of the VLKK (at the initiative of J. Klimavičius), the frequently occurring term influence in older legal acts is often replaced with effect. In the earlier Law on Consolidated Financial Statements of Undertakings of the Republic of Lithuania (Žin., 2001, No. 99-3517), control was defined as “an undertaking’s right to exercise decisive influence over another undertaking, to manage and direct the other undertaking’s financial and business activities in order to derive benefit from them. Control may be direct or indirect.” That control and decisive influence are now essentially equated in the context at issue can be seen, for example, in the Law on Collective Investment Undertakings for Informed Investors of the Republic of Lithuania (Žin., 2013, No. 68-3410), which simply refers to control as “direct and/or indirect decisive influence over an undertaking, as defined in the Law on the Consolidated Financial Statements of Groups of Undertakings of the Republic of Lithuania.” All this suggests that the system of terms has not yet become established and is sometimes adjusted to the needs of individual legal acts; specialists still need to fill in the gaps.

²⁵ To avoid parentheses, LRTB reasonably distinguishes two terms and presents them in separate entries.

²⁶ Incidentally, legal scholarship contains some rather odd claims about the concept of a subsidiary. For example, it is asserted that “A group of undertakings is made up of legally independent entities; the form of legal independence is irrelevant, and therefore entities of any legal form, including a natural person and the state, may be recognized as either a parent undertaking or a subsidiary. In determining whether a group exists, the most important thing is to establish a control relationship; therefore, the claims of some scholars that the state or a natural person cannot be a subsidiary should be rejected” (Papijanc 2007: 87; wording unchanged).

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Alvydas Umbrasas

Motininė įmonė ir dukterinė įmonė:

nuo žodynų iki teisės aktų

CONCLUSIONS

1. The linguistic acceptability of the translated metaphorical terms mother/daughter undertaking (company, firm, corporation), most likely motivated by the influence of Russian (cf. материнская/дочерняя компания), was questioned as early as the Soviet period, but the need to correct these terms was stated most clearly at the end of the 1980s. K. Gaivenis’s position—that the words motininis, dukterinis (‘maternal’, ‘daughter’) are necessary in the terminology of genetics and plant breeding, but should be corrected in other fields—undoubtedly contributed to establishing the tradition of correcting these terms and influenced terminography.

2. Despite the negative assessment by linguists, both mother and daughter undertaking appeared in many dictionaries. Some of those dictionaries had been reviewed by linguists. In more recent dictionaries, mother undertaking is already rare, while daughter undertaking appears more often. In general, quite a few dictionaries include only the latter member of this conceptual pair.

3. Various alternatives have been proposed for mother undertaking (an awkwardly combined form, mother-company, has also occurred): recorded terms include the modifiers primary, principal, controlling, parent. More alternatives have been proposed for daughter undertaking: it is named with the modifiers secondary, subordinate (subordinate entity), dependent (dependent entity), controlled, or simply branch. There have also been proposed forms using the general modifiers related, affiliated. Most of these suggestions are more or less plausible, but none is sufficiently precise to avoid unintended associations, which is apparently why the terms continue to compete in terminography. It can be said that the history of standardizing these terms has not yet, in essence, reached its conclusion.

4. Legal acts are distinguished by their particular use of terminology: from the beginning of independence, they widely used the unsystematic term pair parent undertaking (company) and daughter undertaking (company). In some instances, sponsoring (parent) undertaking appears, contrasted with controlled undertaking, while sponsored (subsidiary) undertaking seems to have been used only once. Legal acts are now precisely the reason for the spread of the term daughter undertaking.

5. In view of the opposition controlling–controlled, at a 2007 meeting of the Terminology Subcommission of the State Commission of the Lithuanian Language, it was proposed that the term pair parent undertaking and subsidiary undertaking be adopted. These terms have already entered the Terminology Bank of the Republic of Lithuania and the legal acts of the Republic of Lithuania and the European Union, but the terminology system has not yet become established, and gaps and variation remain.

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MOTININĖ ĮMONĖ (PARENT COMPANY) AND DUKTERINĖ ĮMONĖ (SUBSIDIARY COMPANY): FROM DICTIONARIES TO ACTS OF LEGISLATION

The article analyses 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. маме-рская/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 motininė įmonė and dukterinė įmonė 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 were attempts to replace both motininė įmonė and dukterinė įmonė with some other terms, but they have not been established in the terminology and they 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 early 1990s a non-systemic pair of terms patronuojanti įmonė (bendrovė) and dukterinė įmonė (bendrovė) was widely used. Usage in acts of legislation is the reason for the spread of the term dukterinė įmonė.

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, though the system of terms is not yet established and some variation and shortcomings are still present.

Gauta 2014-09-29

Alvydas Umbrasas Lietuvių kalbos institutas P. Vileišio g. 5, LT-10308 Vilnius E. paštas [email protected]

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Alvydas Umbrasas

Motininė įmonė ir dukterinė įmonė: nuo žodynų iki teisės aktų