Examlex
How does federal regulation of recent years differ from historical regulation?
Parent Company
A company that holds a controlling interest in one or more subsidiaries, exerting control and influence over their operations.
Subsidiary Company
A company that is completely or partially owned and wholly controlled by another company, which is referred to as the parent company.
Cost Method
An accounting method for investments where the investment is recorded at the purchase cost, without recognizing subsequent changes in market value.
Semiannual Receipt
Payments or incomes that are received twice a year.
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