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Definition of Subsidiary
A foreign-based affiliate that is a separately incorporated entity under the host country's law.
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,
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.
An account that is kept within a subsidiary ledger, which in turn
A company that is controlled by another company through ownership
A merchant banking subsidiary set up by several banks that may or may not be of the
Current time to maturity on an outstanding debt instrument.
The portfolio of risky assets with lowest variance.
Preferred stock issued by a subsidiary located in a tax haven.
A wholly owned subsidiary of the Midwest Stock
A type of corporation permitted under the U.S. tax code whereby a branch operation
A central financial subsidiary used by an MNC to reduce transaction exposure by having
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend
An account maintained in the general ledger that holds the balance without the detail. The detail is maintained in a subsidiary ledger.
a parent company or third-country national assigned
job order cost sheet
a source document that provides virtually
The master set of accounts that summarizes all transactions occurring
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