subsidiary entity

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• subsidiary — sub·sid·i·ary /səb si dē ˌer ē, si də rē/ n pl ar·ies: a company having the majority of its stock owned by another company compare affiliate ◇ The parent company of a subsidiary generally has the same policy making powers as any majority owner… …   Law dictionary

• Subsidiary — A subsidiary, in business matters, is an entity that is controlled by a bigger and more powerful entity. The controlled entity is called a company, corporation, or limited liability company, and the controlling entity is called its parent (or the …   Wikipedia

• Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …   Wikipedia

• Subsidiary — A foreign based affiliate that is a separately incorporated entity under the host country s law. The New York Times Financial Glossary * * * ▪ I. subsidiary sub‧sid‧i‧a‧ry 1 [səbˈsɪdiəri ǁ dieri] noun subsidiaries PLURALFORM [countable] a company …   Financial and business terms

• subsidiary — A separate corporation that is owned by another corporation. American Banker Glossary A wholly or partially owned company that is part of a large corporation. A foreign subsidiary is a separately incorporated entity under the host country s law.… …   Financial and business terms

• Subsidiary —   An entity directly or indirectly controlled by a parent company which owns 50% or more of its voting stock.   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

• Types of business entity — Companies law Company  …   Wikipedia

• quasi-subsidiary — A company, trust, partnership, or other arrangement that does not fulfil the definition of a subsidiary undertaking but is directly or indirectly controlled by the reporting entity and gives rise to benefits for that entity that are in substance… …   Accounting dictionary

• quasi-subsidiary — A company, trust, partnership, or other arrangement that does not fulfil the definition of a subsidiary undertaking but is directly or indirectly controlled by the reporting entity and gives rise to benefits for that entity that are in substance… …   Big dictionary of business and management

• Special Purpose Vehicle/Entity - SPV/SPE — 1. Also referred to as a bankruptcy remote entity whose operations are limited to the acquisition and financing of specific assets. The SPV is usually a subsidiary company with an asset/liability structure and legal status that makes its… …   Investment dictionary

• Special-Purpose Entity — A financing technique in which a company decreases its risk by creating separate partnerships, rather than subsidiaries ( subsidiary), for certain holdings and solicits outside investors to take on the risk. In order to qualify as a special… …   Financial and business terms