Tag: entity
Unconsolidated Subsidiary
What is an unconsolidated subsidiary
An unconsolidated subsidiary is a subsidiary in which the parent company does not include the subsidiary's financials in its consolidated...
Underlying Asset
What is an 'Underlying Asset'
An underlying asset is the security or commodity underlying a Derivative. The most common type of derivative is a futures...
Off Balance Sheet (OBS)
What is an 'Off Balance Sheet - OBS' Off balance sheet (OBS) items refer to assets or liabilities that do not appear...
C Corporation
What is a C Corporation
A C corporation is a business structure in which the company's shareholders own its assets and are liable for its...