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Definition of Subsidiary company
A company that is controlled by another company through ownership
Large and creditworthy company.
Related: Unsystematic risk
Arrangement whereby the shareholders of a project receive output free of
DTC is a user-owned securities depository which accepts deposits of
A corporation that owns enough voting stock in another firm to control management and
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
A wholly owned affiliate incorporated overseas, usually in a tax haven country,
A foreign-based affiliate that is a separately incorporated entity under the host country's law.
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.
See asset-specific risk
an organizational form that is a hybrid of the corporate and partnership organizational
an individual or firm engaged in a high or moderate degree of conversion that results in service output
A company that retains control over one or more other companies.
An account that is kept within a subsidiary ledger, which in turn
company cost of capital
Expected rate of return demanded by investors in a company, determined by the average risk of the companyâ€™s assets and operations.
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
company engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public.
A firm licensed to sell insurance to the public.
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.
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend
a parent company or third-country national assigned
The master set of accounts that summarizes all transactions occurring
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