Unconsolidated subsidiaries are owned by a parent company, but their individual financial statements are not included in the consolidated financial statements of the parent company.

DBAs Versus Subsidiaries. It's common for a single company to operate multiple businesses. You might own two restaurants with different names, for example, or you might own a bakery, ...

For example, the country's biggest lender, State Bank of India, may look at listing SBI General Insurance and SBI Payment ...