fibo-be-oac-cctl:Subsidiary leaf node


URI

https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/CorporateControl/Subsidiary

Label

subsidiary

Description

legal entity that is entirely or majority owned and controlled by another legal entity

Usage

Instances of fibo-be-oac-cctl:Subsidiary can have the following properties:

PROPERTYTYPEDESCRIPTIONRANGE

Implementation

@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:isDefinedBy fibo-be-oac-cctl: ;
    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." .