聯營公司
affilated company
管理上，在1933年的銀行法中，指一家銀行所有，或通過持有股票來控制，或為該銀行的股東所擁有或其他官員也是這家銀行的董事的所有組織。在稅務上，指統一納稅申報的企業。其母公司或從屬於母公司的其他公司擁有其80%以上﹝除優先股外﹞無投票權股份的企業。在投資上，按照投資公司法，被直接或間接擁有5%或更多已發行的有投票權股票的公司即為附屬公司。
Management, in 1933 the Bank Act, refers to a bank owned or controlled by holding shares, or shareholders for the bank's own or other officials also all organizations of the bank's directors. For tax purposes, refers to a unified corporate tax returns. Its parent company or other companies belonging to the parent company owns more than 80% ﹝ ﹞ except C Preferred non-voting shares of the enterprise. In terms of investment, according to the Investment Company Act, it is holding 5% or more voting shares issued by a company that is a subsidiary, directly or indirectly.