Editing Japan Tobacco International
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− | ===Investments in Unconsolidated Subsidiaries=== | + | ===Investments in Unconsolidated Subsidiaries ("significant" > 20 percent management control):=== |
<blockquote>An unconsolidated subsidiary is a company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs. Instead, this type of company appears in the combined financial statement as an investment.<ref>Investopedia, [https://web.archive.org/save/https://www.investopedia.com/terms/u/unconsolidated-subsidiary.asp Unconsolidated Subsidiary], Accessed 29 December 2018</ref> | <blockquote>An unconsolidated subsidiary is a company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs. Instead, this type of company appears in the combined financial statement as an investment.<ref>Investopedia, [https://web.archive.org/save/https://www.investopedia.com/terms/u/unconsolidated-subsidiary.asp Unconsolidated Subsidiary], Accessed 29 December 2018</ref> |