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Definition of Subsidiary company
A company that is controlled by another company through ownership
Large and creditworthy company.
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
Expected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations.
Related: Unsystematic risk
See asset-specific risk
Arrangement whereby the shareholders of a project receive output free of
DTC is a user-owned securities depository which accepts deposits of
company engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public.
A corporation that owns enough voting stock in another firm to control management and
A firm licensed to sell insurance to the public.
Loan made by one unit of a corporation to another unit of the same corporation.
Transaction carried out between two units of the same corporation.
A subsidiary incorporated in the U.S., usually in Delaware, whose sole
A bond covenant that restricts in some way a firm's ability to borrow at
an organizational form that is a hybrid of the corporate and partnership organizational
Offshore finance subsidiary
A wholly owned affiliate incorporated overseas, usually in a tax haven country,
A company that retains control over one or more other companies.
an individual or firm engaged in a high or moderate degree of conversion that results in service output
A foreign-based affiliate that is a separately incorporated entity under the host country's law.
An account that is kept within a subsidiary ledger, which in turn
An accounting record giving the detailed transactions in an account; the subtotals of the debits and credits are posted to the control account maintained in the general ledger. It helps to keep the general ledger free of clutter.
Organization usually combined with a commercial bank, which is engaged as a trustee for individuals or businesses in the administration of Trust funds, estates, custodial arrangements, stock transfer and registration, and other related services.
a parent company or third-country national assigned
The master set of accounts that summarizes all transactions occurring
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend
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