| Subject | English | Russian |
| Makarov. | each unit including the parent company has its own, local management | у каждого подразделения, включая вышестоящую организацию, есть своё местное руководство |
| law, ADR | parent mother accounting unit | материнская хозяйственная единица (The parent accounting unit (материнская хозяйственная единица) (a trade company, a cooperative, etc.) is an accounting unit that: • Has a majority of votes or • Has a right to appoint and to impeach a majority of statutory board members or supervisory board members and is a partner or a shareholder at the same time or • Has a right to manage the accounting unit or • Is a partner or a shareholder of the accounting unit and a majority of statutory board members and supervisory board members were appointed by this partner or shareholder or • Is a partner or a shareholder of the accounting unit and has a majority of votes based on the agreement with other partners or shareholders. (Accounting Reform in Transition and Developing Economies Robert W. McGee) vatnik) |
| comp., MS | parent business unit | головное подразделение (A business unit that is immediately above another business unit in the business hierarchy of an organization) |
| comp., MS | parent business unit | родительское подразделение |
| mil. | parent unit | основная часть |
| progr. | parent unit | родительский модуль (Alex_Odeychuk) |
| mil. | parent unit | "своя" часть |
| relig. | parent unit | коренное подразделение |
| mil. | parent unit | своя часть |
| mil. | parent unit | часть, в которую входит данное подразделение |
| gen. | parent unit | часть, в состав которой входит данное подразделение |
