In addition to the parent, the group structure includes wholly owned and majority-owned subsidiaries and associates.

In some circumstances, the staff has noted instances where majority-owned subsidiaries were not consolidated, yet disclosure of the reasons for non-consolidation was not made.

In addition to its wholly owned international operations, Walmart has joint ventures in China and several majority-owned subsidiaries.

Solar Trust was formed as a majority-owned (70%) subsidiary of Solar Millennium.

An SE formed by two or more companies who become majority-owned subsidiaries of the SE.

Paramount has hired local counsel in all the jurisdictions in which a majority-owned subsidiary of Time Inc. owns or manages significant cable systems, he said.

Another 10 regional stations were majority-owned subsidiaries of TV-6.

In 2006, i-flex became a majority-owned subsidiary of Oracle Corporation.

Hallmark Cards Inc. has formed a majority-owned subsidiary to acquire and operate communications properties.

Since 1957, in fact, 65 percent of all American-manufactured exports have consisted of shipments from American parent firms to their majority-owned subsidiaries abroad.