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Relationship between two companies when one company owns substantial interest, but less than a majority of the voting stock of another company, or when two companies are both subsidiaries of a third company. See: Subsidiaries, parent company.


1. A company that owns a minority interest in another company. This gives the first company a degree of control over the second, but not enough to make it a full-fledged subsidiary.

2. One of two companies that have a structural relationship with each other. For example, both companies may be subsidiaries of the same parent company.


An organization that is related to another organization through some type of control or ownership. For example, a U.S.-based company may have a foreign affiliate that handles overseas sales.
References in periodicals archive ?
In this situation, the affiliated group would enjoy a double benefit from the exemption (i.
Hence, although taxpayers have in the past taken exception to the Department of Revenue's proposed treatment of royalties paid to affiliated companies, there is scarcely a question among taxpayers that the Department is the proper State agency to address any perceived abuses in this area.
The Board proposed to reserve its authority to reimpose the funding, credit extension, and credit enhancement firewalls in the event that an affiliated bank or thrift institution becomes less than well capitalized and the bank holding company does not promptly restore it to the well-capitalized level.
425 per share (the average closing price for the 10-day period ended June 9, 1993) and that the maximum number of Affiliated Series A shares were exchanged for cash, approximately 34 million shares of Times Stock would be issued in the merger.
For more information on Affiliated Managers Group, Inc.
The following factors (listed in descending order of importance) will be considered in determining whether an organization is closely affiliated with a governmental unit: * The organization is financially accountable to one or more governmental units that is, it is required - it does not just volunteer - to report to governmental units (at least annually) information comparable to that required on Form 990, and is subject to financial audit by the governmental units to which it reports--not just under a government grant or other contract).
Affiliated Worldwide is the umbrella corporation of Affiliated Advertising, Affiliated Media Group, Affiliated Broadcasting, and Affiliated Real Estate and Development.
subsidiaries wholly owned by two or more foreign corporations with a common parent corporation will also be considered members of an affiliated group and thus one taxpayer for purposes of the earnings stripping provisions.
However, some firms were acquiring necessary voting power while much, if not most, of the value of the stock was in the hands of individuals or entities that were not part of the affiliated group.
AMG's affiliated investment management firms managed approximately $77 billion in assets at June 30, 2003.
Its affiliated companies (Echo Sound Services, Weddington Productions, Pacifica Sound Group, Digital Sound Works and Larson Sound Center) have amassed five Academy Awards, over 60 Emmy Awards and numerous Golden Reel awards for their work.
The first group of affiliates to benefit from this offering are those Newsource stations affiliated with Internet Broadcasting Systems, Inc.

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