https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/CorporateControl/Subsidiary
legal entity that is entirely or majority owned and controlled by another legal entity
Instances of fibo-be-oac-cctl:Subsidiary can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|---|---|---|
| From class fibo-be-oac-cctl:Subsidiary | |||
| fibo-be-oac-cctl:isSubsidiaryOf | owl:ObjectProperty | is controlled directly, or indirectly through one or more intermediaries and owned at least 50 percent by | fibo-be-oac-cctl:ControllingAffiliate |
| From class fibo-be-oac-cctl:ControlledAffiliate | |||
| fibo-be-oac-cctl:hasControllingAffiliate | owl:ObjectProperty | is directly, or indirectly through one or more intermediaries, controlled by | fibo-be-oac-cctl:ControllingAffiliate |
| From class fibo-be-oac-cpty:ControlledParty | |||
| fibo-be-oac-cpty:hasControllingOrganizationMember | owl:ObjectProperty | relates a controlled party to a controlling member of the organization | cmns-org:OrganizationMember |
| fibo-be-oac-cpty:isAdvisedBy | owl:ObjectProperty | indicates the party that acts in an advisory capacity to the controlled party | fibo-fnd-oac-ctl:ControllingParty |
| fibo-be-oac-exec:hasCorporateOfficer | owl:ObjectProperty | indicates an officer of the organization | fibo-be-oac-exec:CorporateOfficer |
| fibo-be-oac-exec:hasDirector | owl:ObjectProperty | indicates a member of the board of directors of the organization | fibo-be-oac-exec:BoardMember |
| fibo-be-oac-exec:hasPrincipalManagingParty | owl:ObjectProperty | indicates a controlling party that is responsible for the management of daily business operations | fibo-be-oac-exec:PrincipalParty |
| fibo-be-plc-plc:hasManagingMember | owl:ObjectProperty | indicates a managing member in a controlling role of a limited liability company that has responsibility for the day-to-day business operations | fibo-be-plc-plc:ManagingMember |
| From class fibo-be-oac-cctl:Affiliate | |||
| fibo-be-oac-cctl:isAffiliateOf | owl:ObjectProperty | relates a party which directly, or indirectly through one or more intermediaries, controls, or is controlled by, or is under common control by another party to that party | fibo-be-oac-cctl:Affiliate |
| From class cmns-pts:PartyRole | |||
| fibo-be-oac-exec:elects | owl:ObjectProperty | chooses someone, or a group of individuals, to hold office or some other position by voting | cmns-pts:PartyRole |
| fibo-be-oac-exec:nominates | owl:ObjectProperty | appoints or proposes for appointment to an office or place | cmns-pts:PartyRole |
| From class owl:Thing | |||
| fibo-be-corp-corp:hasDateOfIncorporation | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasDateOfRegistration | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasIssuedCapital | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasSharesAuthorized | owl:DatatypeProperty | owl:Thing | |
| fibo-be-ge-ge:isElectedBy | owl:ObjectProperty | identifies an official or government chosen to hold office by voting | owl:Thing |
| fibo-be-ge-ge:isRepresentedBy | owl:ObjectProperty | relates a system of governance to its chosen representatives | owl:Thing |
| fibo-be-le-cb:hasDateOfIncorporation | owl:ObjectProperty | indicates the formal date of incorporation as stated in filing documents | cmns-dt:ExplicitDate |
| fibo-be-le-cb:hasDateOfRegistration | owl:ObjectProperty | indicates the date on which the corporation has registered in some jurisdiction for regulatory and / or for tax purposes | cmns-dt:ExplicitDate |
| fibo-be-le-cb:hasIssuedCapital | owl:ObjectProperty | indicates the aggregate value of all shares held by shareholders | fibo-fnd-acc-cur:MonetaryAmount |
| fibo-be-le-cb:hasSharesAuthorized | owl:DatatypeProperty | indicates the maximum number of shares that are permitted to be issued, as established by the board of directors | xsd:nonNegativeInteger |
| fibo-be-le-lei:hasLegalFormAbbreviation | owl:DatatypeProperty | the precise abbreviation for the entity legal form as defined in the jurisdiction in which it is registered, for example LLC, LLP, Ltd, PLC, Corp. | owl:Thing |
| fibo-be-le-lei:hasOwnershipPercentage | owl:DatatypeProperty | the percentage ownership interest in the owned entity owned by owning entity, if known | xsd:decimal |
| fibo-be-le-lei:hasTransliteratedLegalFormAbbreviation | owl:DatatypeProperty | a transliterated (i.e., in Latin or Romanized ASCII) representation of the abbreviation for the entity legal form | owl:Thing |
| fibo-be-le-lei:hasTransliteratedName | owl:DatatypeProperty | a transliterated (i.e., in Latin or Romanized ASCII) representation of a name for the entity | owl:Thing |
| fibo-be-le-lei:isConsolidatedBy | owl:ObjectProperty | indicates the entity considered the 'end node' or consolidating entity (parent) from an ISO 17442 perspective | cmns-org:LegalEntity |
| fibo-be-le-lei:isConsolidationOf | owl:ObjectProperty | indicates the entity considered the 'start node' or consolidated entity from an ISO 17442 perspective | cmns-org:LegalEntity |
| fibo-be-le-lei:isDirectlyConsolidatedBy | owl:ObjectProperty | indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the closest consolidating entity to that child in any applicable ownership hierarchy | cmns-org:LegalEntity |
| fibo-be-le-lei:isInternationalBranchOf | owl:ObjectProperty | indicates that the entity considered the 'start node' or consolidated entity (child) is an international subsidiary of the 'end node' (parent) in the jurisdiction of the child | cmns-org:LegalEntity |
| fibo-be-le-lei:isQuantifiedBy | owl:DatatypeProperty | indicates that something is limited to or conditional due to some rate or other statistical value | xsd:decimal |
| fibo-be-le-lei:isUltimatelyConsolidatedBy | owl:ObjectProperty | indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the most distant consolidating entity to that child in any applicable ownership hierarchy | cmns-org:LegalEntity |
| fibo-be-le-lp:hasIntendedLiquidationDate | owl:ObjectProperty | links an agreement, contract, or legal entity to a date on which it is scheduled to be sold | cmns-dt:Date |
| fibo-be-oac-cown:consistsOfNumberOfUnits | owl:DatatypeProperty | indicates the number of units of | xsd:decimal |
| fibo-be-oac-exec:authorizes | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:authorizesThrough | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:delegatesControlTo | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:designatesSignatory | owl:ObjectProperty | authorizes to sign agreements, access accounts and/or perform other similar tasks | fibo-be-oac-exec:Signatory |
| fibo-be-oac-exec:hasAuthorizedParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasAuthorizingParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasDelegatedControlOf | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasResponsibleParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:isAuthorizedBy | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:isAuthorizedThrough | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-opty:guarantees | owl:ObjectProperty | provides a formal assurance or promise, esp. that certain conditions shall be fulfilled relating to a product, service, or transaction | owl:Thing |
| fibo-be-oac-opty:hasDirectOwningEntity | owl:ObjectProperty | relates a formal organization to a direct legal person / owner | owl:Thing |
| fibo-be-oac-opty:hasInvestmentEntity | owl:ObjectProperty | relates a legal person to a directly owned formal organization or subsidiary, depending on the percent ownership interest | owl:Thing |
@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-oac-cctl: <https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/CorporateControl/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
fibo-be-oac-cctl:Subsidiary a owl:Class ;
rdfs:label "subsidiary" ;
rdfs:subClassOf fibo-be-oac-cctl:ControlledAffiliate ;
skos:definition "legal entity that is entirely or majority owned and controlled by another legal entity" ;
cmns-av:explanatoryNote "A subsidiary is a separate, distinct legal entity from its parent company(ies) for the purposes of taxation, regulatory compliance, and with respect to liability." .