- *subsidiary organizations. Control can be effected through either a majority of *common stock voting rights or through dominance influence on a subsidiary’s management or operating policies. Holding companies can be distinguished from *parent organizations on two grounds: (i) the term holding company is frequently used to designate the ultimate parent entity in an organization, rather than an intermediary company that both controls other entities and is itself controlled by another organization; and (ii) the term holding company is often used for a parent organization that exists principally to hold shares (and also perhaps to employ senior management and to perform head office services), rather than to carry on regular trading or other operations. However, the terms holding company and parent organization are often used interchangeably.
Auditor's dictionary. 2014.
Look at other dictionaries:
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