ABSTRACT
The city as a legal entity may use public funds from its budget to establish a company or use them for acquisition of equity stakes in companies. The reason should be the need to provide specific services for the citizens who live there, such as addressing transport, waste, heat management, water management, social services, culture and art. This city thereby becomes an employer which provides citizens with an opportunity for employment. The aim of this paper is to map municipal companies regional capitals of the Slovak Republic include as a consolidated accounting entity of public administration. These are the eight regional capitals, namely the capital city of Bratislava, Košice, Prešov, Banská Bystrica, Žilina, Nitra, Trenčín and Trnava. A municipal company in consolidated whole of public administration and may have the status of a subsidiary accounting entity of public administration or a joint or affiliated accounting entity of public administration.
