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Parent
A term used to refer to a company that owns more than half of another company, making the latter a subsidiary.
Subsidiary Companies
These are companies that are controlled by another company, known as the parent company, through ownership of more than half of their voting stock.
Stock Investments Account
An account that records the cost of stocks that have been purchased as investments by a company.
Dividends Received
Income received from shares in a company, typically distributed from profits to shareholders as decided by the board of directors.
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