subsidiary
101subsidiary ledger — noun details of an account supporting the amount stated in the general ledger • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : a ledger which is supplementary to a controlling account in a general ledger and in… …
102subsidiary cell — noun 1. : accessory cell 2. : a cell of an elevated circular group of cells surrounding the base of a multicellular hair in the epidermis of some plants …
103subsidiary coin — noun : a coin especially of silver of a denomination smaller than the basic monetary unit (as half dollar, quarter, dime) compare minor coin * * * a coin, esp. one made of silver, having a value less than that of the monetary unit. Cf. minor coin …
104subsidiary rights — rights to publish or produce in different formats works based on the original work under contract, as a paperback edition of an original hardcover book or a motion picture based on a novel …
105partly-owned subsidiary — ➔ subsidiary1 * * * partly owned subsidiary UK US noun [C] FINANCE ► a company of which some of the shares are owned by a larger company: »It is a partly owned subsidiary of the largest telecommunications company in Canada. → Compare WHOLLY OWNED …
106wholly-owned subsidiary — ➔ subsidiary1 * * * wholly owned subsidiary UK US noun [C] FINANCE ► a company whose shares are all owned by another company: »Under terms of the merger agreement, Learning Co. will become a wholly owned subsidiary of Broderbund. → See also… …
107parent-subsidiary merger — USA short form merger; Also known as parent subsidiary merger. A merger between a parent and its substantially (but not necessarily wholly) owned subsidiary, with the parent company as the surviving corporation, that does not require approval of… …
108merger subsidiary — USA A subsidiary formed by a party for purposes of effecting a form of indirect merger, such as a forward triangular merger or reverse triangular merger. In a forward triangular merger, the target company is merged with and into the acquiror s… …
109quasi-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… …
110quasi-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… …
