Common parent, , as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.
SAP Parent means SAP SE, a European Company (Societas Europaea, SE) established under the laws of Germany and the European Union, registered with the commercial register of the local court of Mannheim, Germany, under HRB 719915, with registered office in Walldorf, Germany, and business address at Dietmar-Hopp-Allee 16, 69190 Walldorf, Germany.
lone parent means a person who has no partner and who is responsible for and a member of the same household as a child or young person;
Natural parent means a minor's biological or adoptive parent, and includes the
Parent Subsidiaries means the Subsidiaries of Parent.