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Parent companies, subsidiaries and disclosed group links

Independent guide
Illustrative company-record review relating to parent companies, subsidiaries and disclosed group links
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Define the relationship you are trying to establish

A parent company, a direct shareholder and an accounting consolidating entity may not be the same organisation. Subsidiary disclosures can also follow thresholds and reporting rules that vary between documents. Specify whether your enquiry concerns share ownership, control, consolidation or a branch relationship before combining records into a group chart.

Attribute every link to a dated source

GLEIF Level 2 data provides defined legal-entity parent relationships and may include reporting exceptions. SEC filings and published UK accounts can add group information within their respective disclosure frameworks. Label each relationship with its source and reporting period, and avoid drawing a complete group structure when the available filings support only selected connections.

Sources and services to consult

  1. GLEIF corporate relationship dataExamine the defined parent relationships included in LEI Level 2 data.
  2. SEC EDGAR filingsFind issuer reports containing subsidiary or group disclosures.
  3. Companies House accounts preparationRead the UK reporting context for individual and consolidated accounts.