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Subsidiary
A SUBSIDIARY, SUBSIDIARY COMPANY or DAUGHTER COMPANY is a company that is owned or controlled by another company, which is called the _parent company _, _parent_, or _holding company _. The subsidiary can be a company, corporation , or limited liability company . In some cases it is a government or state-owned enterprise . In some cases, particularly in the music and book publishing industries, subsidiaries are referred to as imprints . In the United States railroad industry, an OPERATING SUBSIDIARY is a company that is a subsidiary but operates with its own identity, locomotives and rolling stock . In contrast, a NON-OPERATING SUBSIDIARY would exist on paper only (i.e., stocks, bonds, articles of incorporation) and would use the identity of the parent company . Subsidiaries are a common feature of business life, and most multinational corporations organize their operations in this way
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Company (law)
A BUSINESS (also known as an ENTERPRISE, a COMPANY, or a FIRM) is an organizational entity and legal entity made up of an association of people, be they natural , legal , or a mixture of both who share a common purpose and unite in order to focus their various talents and organize their collectively available skills or resources to achieve specific declared goals and are involved in the provision of goods and services to consumers . A business can also be described as an organisation that provides goods and services for human needs. A company or association of persons can be created at law as legal person so that the company in itself can accept limited liability for civil responsibility and taxation incurred as members perform (or fail) to discharge their duty within the publicly declared "birth certificate" or published policy . Because companies are legal persons, they also may associate and register themselves as companies – often known as a corporate group
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Parent Company
A PARENT COMPANY is a company that owns enough voting stock in another firm to control management and operation by doing and influencing or electing its board of directors . The second company is deemed a subsidiary of the parent company
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Holding Company
A HOLDING COMPANY is a company that owns other companies' outstanding stock . The term usually refers to a company that does not produce goods or services itself; rather, its purpose is to own shares of other companies to form a corporate group . Holding companies allow the reduction of risk for the owners and can allow the ownership and control of a number of different companies. In the United States , 80% of stock, in voting and value, must be owned before tax consolidation benefits such as tax-free dividends can be claimed. That is, if Company A owns 80% or more of the stock of Company B, Company A will not pay taxes on dividends paid by Company B to its stockholders, as the payment of dividends from B to A is essentially Company A transferring cash from one company to the other. Any other shareholders of Company B will pay the usual taxes on dividends, as they are legitimate and ordinary dividends to these shareholders
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Corporation
A CORPORATION is a company or group of people authorized to act as a single entity (legally a person ) and recognized as such in law. Early incorporated entities were established by charter (i.e. by an _ad hoc_ act granted by a monarch or passed by a parliament or legislature). Most jurisdictions now allow the creation of new corporations through registration . Corporations come in many different types but are usually divided by the law of the jurisdiction where they are chartered into two kinds: by whether they can issue stock or not, or by whether they make profit or not. Where local law distinguishes corporations by ability to issue stock, corporations allowed to do so are referred to as "stock corporations", ownership of the corporation is through stock, and owners of stock are referred to as "stockholders" or "shareholders"
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Limited Liability Company
A LIMITED LIABILITY COMPANY (LLC) is the United States-specific form of a private limited company . It is a business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation . An LLC is not a corporation; it is a legal form of a company that provides limited liability to its owners in many jurisdictions. LLCs do not need to be organized for profit. In certain U.S. states (for example, Texas), businesses that provide professional services requiring a state professional license, such as legal or medical services, may not be allowed to form an LLC but may be required to form a similar entity called a PROFESSIONAL LIMITED LIABILITY COMPANY (PLLC)
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State-owned Enterprise
A STATE-OWNED ENTERPRISE (SOE) is a legal entity that undertakes commercial activities on behalf of the state, its owner. The legal status of SOEs varies from being a part of the government to being stock companies with the state as a regular stockholder . The defining characteristics of SOEs are that they have a distinct legal form and are established to operate in commercial affairs and commercial activities. While they may also have public policy objectives (e.g., a state railway company may aim to make transportation more accessible), SOEs should be differentiated from other forms of government agencies or state entities established to pursue purely nonfinancial objectives. Government-owned corporations are common with natural monopolies and infrastructure, such as railways and telecommunications, strategic goods and services (mail, weapons), natural resources and energy, politically sensitive business, broadcasting, banking, demerit goods (e.g
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Imprint (trade Name)
An IMPRINT of a publisher is a trade name under which it publishes a work. A single publishing company may have multiple imprints, often using the different names as brands to market works to various demographic consumer segments . DESCRIPTIONAn imprint of a publisher is a trade name —a name that a business uses for trading commercial products or services—under which a work is published . Imprints typically have a defining character or mission . In some cases, the diversity results from the takeover of smaller publishers (or parts of their business) by a larger company. In the case of Barnes "> * ^ Friedlander, Joel (2015-02-09). "A Quick Lesson About Publishers, Imprints, CreateSpace, and Bowker". The Book Designer. Retrieved 2016-07-29. * ^ "Industry Overview: Journalism and Publishing". Wet Feet. Retrieved 2016-07-29. * ^ "What is an imprint?". The Book Publicity Blog. This publishing -related article is a stub . You can help by expanding it
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Railroad
RAIL TRANSPORT is a means of transferring of passengers and goods on wheeled vehicles running on rails, also known as tracks . It is also commonly referred to as train transport. In contrast to road transport , where vehicles run on a prepared flat surface, rail vehicles (rolling stock ) are directionally guided by the tracks on which they run. Tracks usually consist of steel rails, installed on ties (sleepers) and ballast , on which the rolling stock, usually fitted with metal wheels, moves. Other variations are also possible, such as slab track, where the rails are fastened to a concrete foundation resting on a prepared subsurface. Rolling stock
Rolling stock
in a rail transport system generally encounters lower frictional resistance than road vehicles, so passenger and freight cars (carriages and wagons) can be coupled into longer trains
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Rolling Stock
The term ROLLING STOCK in rail transport industry originally referred to any vehicles that move on a railway . It has since expanded to include the wheeled vehicles used by businesses on roadways. It usually includes both powered and unpowered vehicles, for example locomotives , railroad cars , coaches , and wagons . CONTENTS * 1 Overview * 2 Code names * 3 See also * 4 References * 5 External links OVERVIEWNote that stock in the term is business related and used in a sense of inventory . Rolling stock
Rolling stock
is considered to be a liquid asset , or close to it, since the value of the vehicle can be readily estimated and then shipped to the buyer without much cost or delay. The term contrasts with fixed stock (infrastructure ), which is a collective term for the track , signals , stations , other buildings, electric wires, etc., necessary to operate a railway
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Multinational Corporation
A MULTINATIONAL CORPORATION or WORLDWIDE ENTERPRISE is a corporate organization that owns or controls production of goods or services in two or more countries other than their home country. CONTENTS * 1 Names * 2 Overview * 3 Theoretical background * 4 Transnational corporations * 5 Multinational enterprise * 6 Multinational corporation and colonialism * 7 Criticism of multinationals * 8 See also * 9 References * 10 External links NAMESA multinational corporation can also be referred to as an MULTINATIONAL ENTERPRISE (MNE), a INTERNATIONAL CORPORATION, a TRANSNATIONAL CORPORATION, or a STATELESS CORPORATION. There are subtle but real differences between these three labels, as well as those labels of MULTINATIONAL CORPORATION and a WORLDWIDE ENTERPRISE. OVERVIEW Toyota is one of the world's largest multinational corporations with their headquarters in Toyota City , Japan
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Berkshire Hathaway
BERKSHIRE HATHAWAY INC. is an American multinational conglomerate holding company headquartered in Omaha , Nebraska
Nebraska
, United States
United States
. The company wholly owns GEICO , BNSF Railway , Lubrizol , Fruit of the Loom , Helzberg Diamonds , FlightSafety International
International
, Pampered Chef , and NetJets , and also owns 26.7% of the Kraft Heinz Company , and significant minority holdings in American Express (17.0%), The Coca-Cola Company (9.4%), Wells Fargo
Wells Fargo
(9.9%), IBM
IBM
(6.9%) and Apple (2.5%)
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Leucadia National Corporation
LEUCADIA NATIONAL CORPORATION is a conglomerate and investment holding company based in New York City
New York City
. The company has been called "baby Berkshire" since it models its investment strategy after that of Berkshire Hathaway
Berkshire Hathaway
. The company was named after the town of Leucadia, Encinitas, California after the founders, while trying to decide on a name for the company, saw the name of the town on a sign during a road trip
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Time Warner
TIME WARNER, INC. is an American multinational mass media and entertainment conglomerate headquartered in New York City. It is currently the world's third largest entertainment company in terms of revenue, after Comcast and The Walt Disney Company . It was also once the world's largest media conglomerate. Time Warner was first founded in 1990, with the merger of Time Inc. and Warner Communications . The current company consists largely of the assets of the former Warner Communications (as well as HBO , a Time Inc. subsidiary prior to the merger), and the assets of Turner Broadcasting (which was acquired by the company in 1996)
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Citigroup
CITIGROUP INC. or CITI (stylized as CITI and pronounced like "city") is an American multinational investment banking and financial services corporation headquartered in Manhattan
Manhattan
, New York City
New York City
. The company was formed by the merger of banking giant Citicorp
Citicorp
and financial conglomerate Travelers Group in 1998; however, Travelers was spun off from the company in 2002. Citigroup
Citigroup
now owns Citicorp, holding company for Citibank , and several international subsidiaries. Citigroup
Citigroup
ranks 4th on the list of largest banks in the United States by assets and is one of the Big Four banks in the United States
United States
, alongside JPMorgan Chase , Bank of America
Bank of America
, and Wells Fargo
Wells Fargo

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Ibm
IBM
IBM
(INTERNATIONAL BUSINESS MACHINES CORPORATION) is an American multinational technology company headquartered in Armonk, New York , United States
United States
, with operations in over 170 countries. The company originated in 1911 as the Computing-Tabulating-Recording Company (CTR) and was renamed "International Business
Business
Machines" in 1924. IBM
IBM
manufactures and markets computer hardware , middleware and software , and offers hosting and consulting services in areas ranging from mainframe computers to nanotechnology . IBM
IBM
is also a major research organization, holding the record for most patents generated by a business (as of 2017) for 24 consecutive years
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