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Topic: Subsidiary companies

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	Is a Subsidiary in Your Future?
		Companies must be especially mindful of the rules governing qualified plans, such as pensions or profit-sharing vehicles subject to federal laws.
		Companies and their CPAs also must be careful when booking intercompany transfers to and from subsidiaries that are not being included in a consolidated tax return, as would be the case with a less-than-80%-owned subsidiary or most foreign subsidiaries.
		For most companies expanding their operations to include new lines of business or to operate in new locations, creating a subsidiary is a cost-effective undertaking that can yield substantial tax and liability benefits.
	www.aicpa.org /pubs/jofa/jun2002/myers.htm (3366 words)

	[No title]
		In addition, the guaranty by a subsidiary company of debt securities issued by another subsidiary company is subject to section 12(b) and rule 45 thereunder.
		Rule 45, with exceptions not relevant here, prohibits the issuance of guaranties by a subsidiary company without the filing of a declaration.-[29]- As previously indicated, we are publishing a companion release inviting comment on a further amendment to rule 52 to exempt the issuance of all types of securities.
		New Orleans states that these conditions are generally necessary to protect public-utility subsidiaries of registered holding companies and their customers from the financial effects of financing transactions, particularly in the context of nonutility ventures that are not otherwise subject to effective state oversight.
	www.sec.gov /rules/final/puhc52f.txt (3664 words)

	EUROPA - Taxation and Customs Union / Parents-Subsidiary Directive
		Currently, certain dividends paid by a subsidiary company to its parent company are exempted from withholding tax.
		Currently, the parent company must hold at least 25% of the shares in the subsidiary company for the exemption to apply.
		The list of companies and taxes in the countries that became part of the EU on 1 May 2004 and that are to be included within the scope of the Directive are contained in the Act of Accession and became part of the Directive on 1 May 2004.
	ec.europa.eu /comm/taxation_customs/taxation/company_tax/parents-subsidiary_directive/index_en.htm (781 words)

	Filed House Amendment, House Bill 1554
		A noninsurance subsidiary company shall annually furnish the department financial statements that are prepared under generally accepted accounting principles and certified by an independent certified public accountant and the department may rely on the statements.
		(m) A primary company and a subsidiary company shall, in all respects, stand before the law as separate and distinct companies and neither company is liable to the creditors, policyholders, or stockholders of the other company, acts or omissions of an officer, director, stockholder, or member of either company notwithstanding.
		(p) Interests in a subsidiary company that are owned by a primary company must be registered in the name of the primary company except for shares that are required under Indiana law to be registered in the name of another person.
	www.in.gov /legislative/bills/2001/HAMF/MO155402.001.html (1325 words)

	Finance Dept (ed.ac.uk) - Subsidiary Companies
		This Company was established to manage the pre-award administration of the University's research activity and to effectively exploit the research base.
		The Company's fundamental objective is to publish books, journals and learning materials of the highest quality, endorsed by the University Press Committee and thereby enhance the reputation and prestige of the University and the wider scholarly community.
		The Company acts as a vehicle for the commercial exploitation of the University's student accommodation properties, comprising in particular the Pollock Halls of Residence, but also various outlying properties around the city of Edinburgh, as appropriate.
	www.finance.ed.ac.uk /finweb/subsidiary_companies (463 words)

	Jang Multimedia - Forgot Password
		Your continued use of INCL and its allies and subsidiary companies/identities websites indicates your agreement to be bound by these terms of service in effect at the time of such use.
		INCL and its allies and subsidiary companies/identities does not warrant that the functions contained in the materials will be uninterrupted or error-free, that defects will be corrected, or that this site or the server that makes it available are free of viruses or other harmful components.
		However, INCL and its allies and subsidiary companies/identities’ policy is not to accept or consider creative ideas, suggestions or materials other than those it has specifically requested.
	www.jang.net /jm/terms.asp (1452 words)

	[No title]
		Application under this paragraph may be made by the company in respect of which the order is to be issued or by the owner of the facilities operated by such company.
		Any application under this paragraph may be made by the holding company or the company in respect of which the order is to be entered, but as used in this paragraph the term "applicant" means only the company in respect of which the order is to be entered.
		The Commission may condition its approval of the acquisition of securities of another company upon such a fair offer to purchase such of the other securities of the company whose security is to be acquired as the Commission may find necessary or appropriate in the public interest or for the protection of investors or consumers.
	uscode.house.gov /download/pls/15C2C.txt (4346 words)

	2002 CFR Title 17, Volume 3
		Companies deemed not to be electric or gas utility companies.
		Exemption of certain public utility companies from the definition of subsidiary companies of holding companies.
		Exemption of holding company and subsidiary companies under section 3(a)(2) of the Act.
	www.access.gpo.gov /nara/cfr/waisidx_02/17cfr250_02.html (398 words)

	Converium: Legal Info
		Converium and its related, affiliated and subsidiary companies cannot guarantee that the hyperlinks set out on the sites will be accurate at the time of your access.
		Converium and/or its related, affiliated and subsidiary companies believe that their making hyperlinks available to publicly accessible Web pages and newsgroups is legally permissible and consistent with the common, customary expectations of those who make use of the Internet.
		Converium and/or its related, affiliated and subsidiary companies do not warrant that any information, software or other material accessible through one of their Web pages is free of viruses, worms, Trojan horses or other harmful components.
	www.converium.com /29.asp (765 words)

	Fisher Companies, Inc.
		Fisher Companies, Inc. is a closely held corporation engaged in the delivery of construction services to clients in North America.
		Fisher Companies, Inc. business model includes a Board of Directors, consisting of the president of each subsidiary and an outside director, who is not an employee of Fisher Companies or its subsidiaries, in a number equivalent to the number of subsidiary companies.
		The position of shareholder is awarded to individuals who have demonstrated their value to the company in terms of leadership abilities and dedication to meeting company goals.
	www.fishercompaniesinc.com (138 words)

	TTE Group \| Company Profile \| Subsidiary Companies \| TTE Management & Technical Training (Site not responding. Last check: 2007-10-22)
		The company is limited by guarantee and without share capital.
		The company also offers a comprehensive schools programme for pre-16 year olds who aspire to work in the process and engineering sectors.
		The key challenge for this company is to ensure that talented young people are recruited from schools and colleges and are developed to ensure they are safe, technically competent and have the right work ethos to become the workforce of the future.
	www.tte.co.uk /company_profile/subsid_management.php (381 words)

	Business Victoria - Licences, Regulations & Taxation - Subsidiary Companies
		If your company is a subsidiary of another corporation, this will have certain implications on your pay-roll tax obligations.
		It's common for employers to be unaware of other companies in Australia who share the same holding company, especially if the holding company is located overseas.
		If a holding company owns yours and other companies, you will all need to be grouped together for pay-roll tax purposes.
	www.business.vic.gov.au /BUSVIC/STANDARD/1001/PC_50708.html (484 words)

	E.ON AG: Order Authorizing the Acquisition of Foreign Registered Holding Company and Related Transactions; Approving ...
		Nonutility Subsidiaries to Be Divested (the "TBD Subsidiaries")
		In view of the function of this company as a financing subsidiary for the limited purpose of issuing loan notes to finance the Acquisition, the Commission believes that it too may be considered to be essentially a conduit and may be disregarded for purposes of section 11(b)(2).
		The subsidiary companies of LGandE Energy now owned or hereafter acquired or formed, except the Utility Subsidiaries, are referred to as the "Nonutility Subsidiaries." In many cases, the Nonutility Subsidiaries will finance their capital needs on an exempt basis under rule 52(b).
	www.sec.gov /rules/other/35-27539.htm (16319 words)

	US CODE: Title 15,79a. Necessity for control of holding companies (Site not responding. Last check: 2007-10-22)
		Public-utility holding companies and their subsidiary companies are affected with a national public interest in that, among other things,
		(3) their subsidiary public-utility companies often sell and transport gas and electric energy by the use of means and instrumentalities of interstate commerce;
		(5) when in any other respect there is lack of economy of management and operation of public-utility companies or lack of efficiency and adequacy of service rendered by such companies, or lack of effective public regulation, or lack of economies in the raising of capital.
	www.law.cornell.edu /uscode/html/uscode15/usc_sec_15_00000079---a000-.html (394 words)

	Legal Information
		Zurich Financial Services and/or its related, affiliated and subsidiary companies believe that their making Hyperlinks available to publicly accessible Web pages and newsgroups is legally permissible and consistent with the common, customary expectations of those who make use of the Internet.
		Zurich Financial Services and/or its related, affiliated and subsidiary companies are committed to respecting the privacy of your personal information and considering current technology, has taken all reasonable measures to do so.
		Zurich Financial Services and/or its related, affiliated and subsidiary companies do not warrant that any information, software or other material accessible through one of their Web pages is free of viruses, worms, Trojan horses or other harmful component.
	www.zurichna.com /gfi/GFIHome.nsf/d9f854cc16d6f89a852568a100522946/af9446e62237992285256949004ad2bf!OpenDocument (1002 words)

	Subsidiary Companies and Bureau
		In 2003 SCCO, is a General Civil engineering Construction Firm, its scope of work includes construction of residential complexes, industrial factories, commercial public buildings, bridges, roads, ports, airports, rail lines, stadiums, tunnels, schools, sewerage treatment plants, water projects,…etc. SCCO works extended also to include manufacturing prefabricated concrete elements and the erection of precast concrete units.
		The Arab Company for Surveying and Map designs (ACSMD) was established lately to replace Al Shammery Engineering Bureau which was established in 1983.
		Our company employed number of well-experienced personnel in various fields of surveying; some of them had an experience for more than 30 years.
	www.shammery.com /subsidiary/04.html (575 words)

	Sawyer Library: Help Guides: Companies (Site not responding. Last check: 2007-10-22)
		Users may search by the name of a company, or may choose from amongst the 90+ industries that are represented, which will lead to a one-page overview of that industry, and a list of the companies covered in that section.
		To be included, companies have to have made at least $25 million in sales or to have achieved some sort of leading influence in their industry or geographical location.
		Subsidiaries for these parent companies are included, whether or not they are located in the United States.
	www.suffolk.edu /sawlib/genguide/companiesguide.html (3535 words)

	Safari Group, Inc. - Thatch and bamboo materials, tiki and tropical dÃ©cor, custom manufacturing and construction
		Safari Group Inc. and its subsidiary companies reserves the right, at its own expense, to assume the exclusive defense and control of any matter otherwise subject to indemnification by you and you shall not in any event settle any matter without the written consent of Safari Group Inc. and its subsidiary companies.
		Safari Group Inc. and its subsidiary companies shall not be responsible for the payment of any monies to any party in connection with Safari Group Inc. and its subsidiary companies' use of Communications submitted by you to the Site.
		Safari Group Inc. and its subsidiary companies makes no representation that materials in the Site, including merchandise offered for sale on the Site and their copyrights, trademarks, patents, and licensing arrangements, are appropriate or available for use in locations other than the United States.
	www.safarithatch.com /termsofuse.aspx (1828 words)

	Sustainable Performance Group
		SPG and its related, affiliated and subsidiary companies can not guarantee that the hyperlinks set out on the sites will be accurate at the time of your access.
		SPG and/or its related, affiliated and subsidiary companies believe that their making hyperlinks available to publicly accessible web pages and newsgroups is legally permissible and consistent with the common, customary expectations of those who make use of the Internet.
		SPG and/or its related, affiliated and subsidiary companies do not warrant that any information, software or other material accessible through one of their web pages is free of viruses, worms, Trojan horses or other harmful components.
	www.sustainable.ch /htmle/general/disclaimer.cfm (630 words)

	Home
		Allied Corporate Management Companies is the bridge between the Entrepreneur, inventor and these investment vehicles as an all-inclusive entrepreneurial organization.
		ACM Companies and it's subsidiaries define how businesses communicate, operate, administer, and manage their companies.
		Allied Corporate Management Companies is looking for a White knight to organize an Angel Group of accredited investors in the San Diego, Orange, and LA Counties area.
	acmcompanies.com (1110 words)

	What are the differences between affiliate, associate and subsidiary companies?
		In most cases, the terms affiliate and associate are used synonymously to describe a company whose parent only possesses a minority stake in the ownership of the company.
		A subsidiary, on the other hand, is a company whose parent is a majority shareholder.
		In many cases of foreign direct investment, companies create subsidiaries and affiliates in host countries in order to prevent any negative stigma associated with foreign ownership or negative opinion associated with being owned by a controversial parent company.
	www.investopedia.com /ask/answers/06/subsidiaries.asp (348 words)

	HR proves its value: At SYSCO, subsidiary companies only buy HR programs that achieve results. That means HR has to ...
		Undoubtedly, there are companies where regional management might gripe at having to implement initiatives flung down from corporate headquarters.
		HR has to sell every initiative it develops to the regional companies, which generally are free to accept a particular program--and fund it out of their own regional budgets-- or reject it.
		But the company didn't want to force them on the local subsidiaries, whose managements traditionally had been free to run things as they saw fit.
	www.findarticles.com /p/articles/mi_m0FXS/is_3_81/ai_84148628 (967 words)

	NHRR Archives-Record Group 1: Secretary's Records (Site not responding. Last check: 2007-10-22)
		Series I, OLD COMPANY SECRETARY FILES, l840-l947 [bulk dates 1930-45], concern the administrative and financial running of the company for the Trustees, the Board of Directors and the Stockholders before the 1947 reorganization.
		The OLD COMPANY SECRETARY FILES include (but are not limited to) the meeting minutes of the Board of Directors, Trustees and Stockholders, information about pensions, Grand Central Terminal, equipment, subsidiary companies, financial and statistical statements and real estate records.
		The index is arranged alphabetically by name of the city or town of the property, the name of the property (where one exists), and the company with whom the agreement exists.
	www.lib.uconn.edu /DoddCenter/ASC/trains/secrec.htm (1376 words)

	Internet Watch Foundation - Membership of subsidiary companies
		3.6 Under the present arrangements it is possible that a member may acquire a subsidiary following their acceptance as an IWF member and that the subsidiary may be unsuitable for IWF membership. It is not clear whether we are in a position to reject that extension of membership.
		3.7 Thus far it has been assumed that subsidiary companies have access to the full range of benefits of IWF membership, including the CAI database. It is important that holding companies take responsibility for ensuring that staff in subsidiary companies understand their obligations and the security issues associated with receiving IWF lists and advice.
		So Tesco, who are a VISP associated with the Ntl network, would not qualify as a subsidiary of Ntl merely because of their business relationship with Ntl.
	www.iwf.org.uk /corporate/page.141.307.htm (975 words)

	The Wireless Age - Wireless Source - Subsidiary Companies
		This company is a distributor of land mobile handsets and accessories across Canada.
		The company is focused on growing the Vertex Standard line in Canada.
		This company is a shareholder and distributor of wireless accessories and pre-paid cards in Western Canada.
	www.thewirelessage.com /s_subsidiary.asp (60 words)

	Halutik Enterprises \| Wholly Owned \| Subsidiary Companies \| Makivik Corporation (Site not responding. Last check: 2007-10-22)
		The Company invested over $100,000 during the winter of 2000 in renovating the interior and exterior of the service center.
		The benefits derived from this contract included the acquisition of new loaders, excavators and dump trucks which will continue to benefit the company for many years to come.
		Staff are also proud that the company, Inuit-owned and based as it is in Kuujjuaq, has been able to be a leader in projects that only a few years ago might have gone to companies from the south, taking the benefits with them.
	www.makivik.org /eng/subsidiary-companies/wo_halituk.asp (645 words)

	II-5 Parent Companies and Subsidiary Companies (Site not responding. Last check: 2007-10-22)
		The number of enterprises having a parent company stood at 72,412, and that of enterprises owning a subsidiary company stood at 44,160.
		The number of enterprises having an overseas parent company (subsidiaries of a foreign company) stood at 2,338,increasing 31.5% compared with that of 1996 survey.
		Around half of the enterprises owning an overseas subsidiary company were in "Manufacturing".
	www.stat.go.jp /english/data/jigyou/kakuhou/12.htm (138 words)

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