Unconsolidated Subsidiary

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Definition of 'Unconsolidated Subsidiary'

A company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs. Instead, this type of company appears in the combined financial statement as an investment.
Investopedia Says

Investopedia explains 'Unconsolidated Subsidiary'

A company may be treated as unconsolidated even when a parent company owns 50% or more of its voting common stock. This usually occurs when the parent is not in actual control of subsidiary, has temporary control of the subsidiary or if the parent company’s business operations are considerably different than that of the subsidiary.

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'Unconsolidated Subsidiary'

  • Four Interesting Minority Investments

    http://stocks.investopedia.com/stock-analysis/2009/Four-Interesting-Minority-Investments-SHAW-KFY-VVTV-F-GE-RL1116.aspx
    ... one tidbit in its latest 10-K was the $2.4 million in equity listed at the end of
    the income statement recognizing earnings in an unconsolidated subsidiary. ...

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