Parent Company

A company whose voting stock is more than 50% controlled by another company, usually referred to as the parent company.

A type of inter-company relationship in which one of the companies owns less than a majority of the other company's stock, or a type of inter-company relationship in which at least two ...

When a regulated public utility business financially separates itself from a parent company that engages in non-regulated business. This is done mainly to protect consumers of essential ...

A contingent liability on a subsidiary's financial statements in which the subsidiary guarantees its parent company's debt. Upstream guarantees are performed to get better financing ...

A divestiture of a subsidiary or division by a publicly traded company, which will be subject to capital gains taxation. The subsidiary will become completely independent from the parent ...

A type of business arrangement in which a subsidiary company (the property company) owns all the revenue-generating properties instead of the main company (operating company). ...

An abbreviation for holding company. A holding company is a firm that is established in order to exercise control over one or more other firms. This is accomplished through the ...

In the dramatic world of M&As, battleground terms meld with bizarre metaphors to form the language of the game.