Examlex
Describe a SWOT analysis and explain why it is a useful tool.
Parent
In financial terms, this refers to a parent company that owns enough voting stock in another company to control its operations and policies.
Subsidiary
A company that is completely or partly owned and partly or wholly controlled by another company, known as the parent company.
Affiliate
A company that is controlled by a parent company or is closely related to another company through common ownership or control.
Available-for-sale Securities
Financial assets that are not classified as held-to-maturity or trading securities, and can be sold in the short term for liquidity purposes.
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