The regulation of the parent company's liability for damages for damage consisting in a decrease in the value of a subsidiary's share or shares is a source of interesting and practical juridical problems. As part of the amendment, the legislator introduced to the k.s.h. a new source of liability for damages. The execution of a binding instruction of the parent company by the subsidiary is an expression of "corporate solidarity", but if as a result of this the partners or shareholders of the subsidiary suffer damage, they may demand that it be remedied. The basis for the claim in this respect is the provision of Art. 2113 § 1 of the Commercial Companies Code, which requires legal analysis. The issue of the conditions for the parent company's liability for reducing the value of the subsidiary's share or shares has not yet been comprehensively discussed in the doctrine, which justifies addressing this topic.