The process whereby a parent company divests itself of a subsidiary by distributing all shares in the subsidiary proportionally to…

A special type of convertible security that grants its holder the right to exchange the bond for shares of a…

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

The financial statements of a group (a parent and one subsidiary or more) in which the separate financial statements of...

In general, it refers to the process of combining assets, liabilities, and other financial items/ balances of two or more...

An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...

A relationship between a parent company (simply, a parent) and its subsidiary (or subsidiaries) in which the parent controls its...

An entity that is controlled by another entity (known as the parent or parent company). The controlling entity/ parent can...