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I have expanded the opening explination and this is not complete paragraph to make it more self-contained as an introduction to the concept. This has meant including definitions of parent and group directly on the page. It seems impossible to discuss subsidiaries without reference to them, and to be unnecessary to require the reader to go elsewhere to find what they mean.
I have also added, for the general reader, some examples of why subsidiaries arise in practice. I think there would be value too in a section that explains why the definition is important in terms of accounting, liability and taxation.
The control section as it stands has become confused. The most useful reference for the test, in an international context, might be the IASB and in particular IAS 27 "Consolidated and Separate Financial Statements", unless someone knows a better source.
I am of the view that the material on US railroad subsidiaries is too specific for this article and should either be used as an illustration of a more general point (the dormant subsidiary?) or be moved to a railroad home.utz
As someone who has just gotten employed by a subsidiary I decided to make my way here to find out more info about exactly what defines a "subsidiary." I think this article could definitely use some more information about taxes and profits apply to subsidiaries. Fatrb38 (talk) 17:29, 19 October 2010 (UTC)[reply]
I'm not sure why the description of operating subsidiaries in the lead section is specific to U.S. railroad industries, as the term is used in other industries (e.g. banking).Semiirish (talk) 12:01, 4 October 2018 (UTC)[reply]
More often than not, imprints are more akin to either divisions or trade names/brands, they rarely refer to the legal entity aka the company. From the imprint article here on Wikipedia: "An imprint of a publisher is a trade name under which it publishes a work. A single publishing company may have multiple imprints" (emphasis mine). So, by that article definition, a imprint is not the same as a subsidiary by any stretch of the imagination, as a single publishing company (that may be subsidiary of another company) can own multiple imprints. --Urbanoc (talk) 22:09, 23 February 2020 (UTC)[reply]
I decided to refer to other examples as to whether or not a company can or cannot be an imprint. And I found that it depends on the circumstance May be. –Piranha24918:32, 27 February 2020 (UTC)[reply]
In a world where thinking people avoid misusing gender, I find it ironic that my edit to remove gender was reverted. Yet another reason I no longer edit under my user name. --24.80.199.58 (talk) 07:13, 30 November 2023 (UTC)[reply]
If you will no longer be using your old account, you are allowed to make a clean start. I think that policy applies even if you do not create a new account, but edit while not-logged-in. Be careful to stay away from articles and topics you have edited while logged in from your old account, as that may well be seen as socking. Donald Albury21:02, 30 November 2023 (UTC)[reply]
