Subsidiários

Subsidiários are companies that are owned or controlled by another company, known as the parent company. This relationship is established when the parent company holds a majority of the subsidiary's voting stock. Subsidiaries can be wholly owned, meaning the parent company owns 100% of the shares, or partially owned, where the parent company owns a significant but not complete stake.

The primary purpose of establishing subsidiaries is often to isolate financial and legal risks, allowing a parent company to operate different business lines or in different geographical regions without directly exposing its entire assets to the liabilities of each venture. This structure can also facilitate specialized management, tax advantages, or easier access to local markets and regulations.

Subsidiaries can operate with a high degree of autonomy, managing their own operations, finances, and personnel. However, strategic decisions and major financial policies are typically overseen or dictated by the parent company. The financial results of subsidiaries are consolidated into the financial statements of the parent company, providing a comprehensive view of the overall group's performance. This structure is common in large multinational corporations with diverse business interests.