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In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest. Under the UK Companies Act 2006, two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate. [1]
A subsidiary, subsidiary company, or daughter company [1] [2] [3] is a company completely or partially owned or controlled by another company, called the parent company or holding company, which has legal and financial control over the subsidiary company.
Societăți de capitaluri (Incorporated companies, also called Corporations) Societatea în comandită pe acțiuni, abbreviated SCA (Company Limited by Shares) Societatea pe acțiuni, abbreviated SA (Joint-Stock Company) Societăți hibride (Hybrid companies) Societate cu răspundere limitată, abbreviated SRL (Limited Liability Company)
A bank holding company is able to declare itself a financial holding company by meeting certain guidelines including having well-capitalized subsidiary banks and receiving satisfactory or higher ...
In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.The magnitude of the minority interest in the subsidiary company is generally less than 50% of outstanding shares, or the corporation would generally cease to be a subsidiary of the parent.
Notable subsidiary companies and joint ventures of the Tata Group include: Tata Chemicals. Rallis India Limited – an agricultural research company; Brunner Mond. British Salt [1] Magadi Soda Company; Tata Swach; Tata Communications – a communication company VSNL International Canada
This list of banks that have merged to form the State Bank of India includes financial institutions that were at one point or the other merged with the State Bank of India or any of its subsidiaries. This list includes the banks which have been subsidiaries or associates of the State Bank of India.
A non-operating subsidiary, in contrast, is a subsidiary that exists on paper, but does not have any assets or employees of its own and therefore cannot function independently as a going business concern. Thus, its only actual business "operations" may consist of its officers entering into contracts with other corporate entities (which may or ...