subsidiary


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Related to subsidiary: subsidiary ledger, Wholly owned subsidiary, Subsidiary legislation
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  • noun
  • adj

Synonyms for subsidiary

Synonyms for subsidiary

giving or able to give help or support

a local unit of a business or an auxiliary controlled by such a business

Synonyms for subsidiary

an assistant subject to the authority or control of another

a company that is completely controlled by another company

Related Words

functioning in a supporting capacity

References in periodicals archive ?
parent corporation arranged for its wholly owned Netherlands Antilles subsidiary to borrow from various foreign lenders.
Steel had issued parent company statements that included as income only the devidends received from subsidiary companies.
NewMarket maximizes shareholder return on investment by independent listing of consolidated regional and emerging technology subsidiaries in order to issue subsidiary stock in shareholder dividends.
1502-32(g), the common parent of an affiliated group would have to attach a statement to the group's consolidated return each year reflecting the net investment adjustment with respect to each subsidiary joining in the consolidated return.
NewMarket has also announced plans to create a publicly listed intellectual property subsidiary in which the company will consolidate existing and yet-to-be acquired intellectual property still under development.
Nondeconsolidating dispositions: If stock of a subsidiary member (with a basis exceeding its value) is exchanged, and the subsidiary member remains a group member, the BRR applies.
Supreme Court, on the other hand, requires that the activities of the subsidiary that generates the income be part of the parent's unitary business conducted in the state and has not differentiated between dividends, interest and capital gains.
Observation: In this letter ruling, the IRS pierced the "equity wall" of a foreign finance subsidiary used for inbound financing.
368(a)(1)(A) if, as part of an integrated plan, (1) an acquiring corporation acquires all of the target's stock through a reverse subsidiary merger in which the target shareholders receive consideration consisting of 70% stock and 30% cash (this transaction, considered by itself, would be a taxable transaction); and (2) the target then merges into the acquirer.
Some who would require sale-leaseback accounting in the consolidated financial statements also believe parallel treatment should be followed in the separate subsidiary financial statements.
section] was issued on March 9, 1990, disallowing a loss recognized on the disposition of stock of a consolidated subsidiary on or after that date.
The problem with centralized reporting, however, is that it is an arduous task for both the subsidiary and the central treasury, so the frequency of reporting is low, usually once a month.
Under that rule, a loss on a subsidiary stock sale is not disallowed to the extent that a taxpayer establishes that the loss is not attributable to the recognition of built-in gain (BIG) on an asset disposition.