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Relationship between "Holding" and "Affiliate"
A holding company is the partial owner of its affiliate. It may or may not own a controlling interest in the affiliate.
In accounting terminology, the holding company is called the parent company, and the affiliate is either:
(1) called a subsidiary when the parent owns sufficient voting shares to control the affiliate, or
(2) called an affiliate when the parent does not own sufficient voting shares to control the affiliate.
2009-06-12 23:57:11 補充：
(1) The fact that A,B,C are shareholders and directors of Aco and Cco does not create any relationship between Aco and Cco (Accounting Assumption: Entity Assumption). (2) Aco and Bco are affilited companies; Bco is the affiliate (or subsidiary) of Aco.
2009-06-12 23:59:21 補充：
(3) Cco and Dco are affiliated companies; Dco is he affiliate (or subsidiary) of Cco. (4) There is no affiliation between these companies: Aco and Cco, Aco and Dco, Bco and Cco, Bco and Dco.
2009-06-13 00:03:20 補充：
** A holding company can be the partial or full owner of an affiliate, although the latter is often referred to as the wholely (or 100%) owned subsidiary.
