Purchase Price Allocation

A subsidiary is a company that belongs partially or completely to a parent company or holding company. It’s a separate company from its parent or holding company, yet the parent or holding company exerts at least some influence over the subsidiary through at least 51% stock ownership, seats on the board of directors, and company decision-making.

A table that shows the ownership structure of a company, including the percentage of ownership, equity value, and dilution of each shareholder.

Debt to asset ratio is a leverage ratio used to ascertain the portion of a company’s total assets that were acquired using leverage. Often referred to as the debt ratio, it’s the ratio of the company’s total debt to its total assets.