Subsidiary

Carve-Out: A Comprehensive Overview
An in-depth exploration of equity carve-outs, a form of corporate restructuring involving the partial IPO of a subsidiary.
Forward Triangular Merger: Merging Through Subsidiaries
A Forward Triangular Merger is a transaction in which the target company merges into a subsidiary of the acquirer, allowing the subsidiary to survive the merger.
Group Company: An Integrated Corporate Structure
A group company is a collection of parent and subsidiary companies operating under a unified corporate structure, enabling cohesive management, economic benefits, and strategic synergies.
Group Undertaking: See Subsidiary Undertaking
A comprehensive understanding of Group Undertaking, its context in corporate structure, key events, types, examples, and importance.
Immediate Holding Company: Overview and Insights
An in-depth exploration of immediate holding companies, including definitions, categories, historical context, importance, and real-world examples.
Intermediate Holding Company: A Strategic Corporate Structure
An Intermediate Holding Company is a company that operates as both a holding company of one group and a subsidiary of a larger group, often qualifying for specific financial reporting exemptions.
Letter of Comfort: Assurance in Financial Dealings
A Letter of Comfort is a document issued by a parent company to a lender to support a subsidiary’s loan application without providing a direct financial guarantee.
Majority Interest: Ownership and Control
A detailed exploration of majority interest, its historical context, types, key events, explanations, importance, examples, and related terms in the realms of finance and business.
Secondary Auditor: Auditor of a Subsidiary Company
The role and significance of the secondary auditor, who audits a subsidiary company without auditing its parent company.
Severe Long-term Restrictions: Impact on Holding Companies and Subsidiaries
An in-depth look at severe long-term restrictions that hinder the exercise of the rights of a holding company over the assets or management of a subsidiary undertaking, including their implications and related concepts.
Subsidiary: Definition and Comprehensive Overview
An in-depth exploration of subsidiaries, including their definition, historical context, key aspects, importance, examples, and related terms in the context of business and finance.
Subsidiary: A Firm Owned or Controlled by Another Firm
An in-depth exploration of subsidiaries, firms owned or controlled by another firm, including their historical context, types, key events, detailed explanations, importance, applicability, examples, and related terms.
Subsidiary Auditor: Auditor of a Subsidiary Company
An in-depth exploration of the role, responsibilities, and significance of a subsidiary auditor in corporate governance and financial reporting.
Subsidiary vs. Division: Organizational Structures in Business
Explore the key differences between subsidiaries and divisions, their historical context, types, key events, and detailed explanations, including legal implications and management considerations.
Subsubsidiary: A Detailed Examination
A comprehensive exploration of subsubsidiaries, their definition, types, historical context, key events, importance, and more.
Unconsolidated Subsidiary: An Excluded Entity in Group Financial Statements
An unconsolidated subsidiary is an undertaking that is part of a group but not included in the group's consolidated financial statements. Learn more about its historical context, types, key events, explanations, and related terms.
View to Resale: Financial Reporting Exclusions
Grounds on which a subsidiary undertaking may be excluded from the consolidated financial statements of a group, particularly when held exclusively with a view to subsequent resale.
Wholly Owned Subsidiary: Comprehensive Overview
A wholly owned subsidiary is a company whose entire stock is owned by another company, known as the parent company. This structure allows for complete control and streamlined operations between the subsidiary and the parent company.
Constituent Company: An Affiliated, Merged, or Consolidated Corporation
A constituent company is one that is part of a group of affiliated, merged, or consolidated corporations. This entry explores the definitions, types, special considerations, historical context, applicability, comparisons, related terms, and frequently asked questions regarding constituent companies.
Stock-for-Stock Reorganization: Corporate Acquisition Strategy
A stock-for-stock reorganization involves one corporation acquiring at least 80% of another corporation's stock using its own voting stock, creating a subsidiary relationship.
Subsidiary Company: Definition and Key Details
A comprehensive overview of Subsidiary Companies, highlighting ownership structures, tax implications, and related business terms.
Alphabet Stock: Definition, Mechanisms, and Applications
An in-depth examination of alphabet stocks, exploring their definition, how they function, various types, and their applications within a corporate structure.

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