a company that is controlled by another company through the composition of the board of directors, by having more than half the voting power, or by owning more than half the issued capital of the company
a company under the control of another company through stock ownership
a separate legal person distinct from its parent company
A company that has the majority of its voting shares owned by a holding company.
Company more than 50 per cent owned by another company, usually called the parent company.
a company that is over half owned by another company (its parent company).
When the company in which you are investing, itself owns more than 50% of another company, then the company in which the investment is held is a subsidiary company and all its trading results and assets will be consolidated into the group results of the investing company. The surplus of the original acquisition price, over the book value of assets acquired, is Goodwill on acquisition, an intangible asset that is usually written off directly against the capital and reserves of the acquiring company.
A company owned or controlled by another company, known as the parent company.
A subsidiary company is a company which is controlled by another company, referred to as its holding company. Control is usually achieved either by owning shares with more than 50% of the voting rights in the subsidiary, or by having the right to appoint directors to the Board who have a majority of voting rights on the Board.