subsidiary

subsidiary
An organization whose management, operating policies, or *common stock voting rights are controlled by a *holding company or *parent organization. Under most systems of *Generally Accepted Accounting Principles, subsidiaries are accounted for using Consolidation accounting techniques. See also *sub-subsidiary.

Auditor's dictionary. 2014.

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  • subsidiary — sub·sid·i·ary /səb si dē ˌer ē, si də rē/ n pl ar·ies: a company having the majority of its stock owned by another company compare affiliate ◇ The parent company of a subsidiary generally has the same policy making powers as any majority owner… …   Law dictionary

  • Subsidiary — Sub*sid i*a*ry, a. [L. subsidiarius: cf. F. subsidiaire. See {Subsidy}.] 1. Furnishing aid; assisting; auxiliary; helping; tributary; especially, aiding in an inferior position or capacity; as, a subsidiary stream. [1913 Webster] Chief ruler and… …   The Collaborative International Dictionary of English

  • subsidiary — [səb sid′ē er΄ē, səb sid′ē ər ē] adj. [L subsidiarius < subsidium: see SUBSIDY] 1. giving aid, support, service, etc.; serving to supplement; auxiliary 2. being in a secondary or subordinate relationship 3. of, constituting, or maintained by a …   English World dictionary

  • subsidiary — ► ADJECTIVE 1) less important than but related or supplementary to. 2) (of a company) controlled by a holding or parent company. ► NOUN (pl. subsidiaries) ▪ a subsidiary company. ORIGIN Latin subsidiarius, from subsidium assistance …   English terms dictionary

  • Subsidiary — Sub*sid i*a*ry, n.; pl. {Subsidiaries}. One who, or that which, contributes aid or additional supplies; an assistant; an auxiliary. Hammond. [1913 Webster] …   The Collaborative International Dictionary of English

  • subsidiary — (adj.) 1540s, from M.Fr. subsidiaire, from L. subsidiarius serving to assist or supplement, from subsidium help, aid (see SUBSIDY (Cf. subsidy)) …   Etymology dictionary

  • subsidiary — *auxiliary, contributory, subservient, ancillary, adjuvant, accessory …   New Dictionary of Synonyms

  • subsidiary — [adj] secondary, helpful accessory, adjuvant, aiding, ancillary, appurtenant, assistant, assisting, auxiliary, backup, branch, collateral, contributory, cooperative, lesser, minor, serviceable, subject, subordinate, subservient, supplemental,… …   New thesaurus

  • Subsidiary — A foreign based affiliate that is a separately incorporated entity under the host country s law. The New York Times Financial Glossary * * * ▪ I. subsidiary sub‧sid‧i‧a‧ry 1 [səbˈsɪdiəri ǁ dieri] noun subsidiaries PLURALFORM [countable] a company …   Financial and business terms

  • subsidiary — A separate corporation that is owned by another corporation. American Banker Glossary A wholly or partially owned company that is part of a large corporation. A foreign subsidiary is a separately incorporated entity under the host country s law.… …   Financial and business terms

  • Subsidiary — A subsidiary, in business matters, is an entity that is controlled by a bigger and more powerful entity. The controlled entity is called a company, corporation, or limited liability company, and the controlling entity is called its parent (or the …   Wikipedia

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