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61. This subsidiary of the steel manufacturer Acesita supplies its parent firm with charcoal for steel smelting.

62. The substantial Royal Nederland former subsidiary used to be audited as part of Royal International, the holding company.

63. A wholly owned subsidiary is one in which the parent owns 100 percent of the voting stock of the subsidiary.

64. Subsidiary characters run the gamut of weird and wacky academics, familiar from a host of campus novels.

65. The auditor's work on systems of internal control is a subsidiary task.

66. Jeri and I thrashed ahead, following subsidiary ruts in the dried mud, and then tire marks in the grass.

67. Direct methods included subsidiary companies, joint ventures and direct selling.

68. He said the recession could even encourage MBOs as large companies raise cash by disposing of subsidiary organisations.

69. The Pacific Fleet's plan was subsidiary to the Navy's overall strategy.

70. The ships come into it because they Produce profits for the group - the only subsidiary company which does.

71. If the subsidiary is less than 100 percent owned, a minority interest is shown.

72. Unlike affiliated unions or socialist societies they had no collective voice but were regarded as subsidiary units.

73. A simple assembly plant subsidiary is particularly useful where the product is bulky and freight costs are high.

74. A subsidiary raid would be carried out on Bagoush airfield to create as much of a diversion as possible.

75. This year the company is disposing of the subsidiary at a consideration of ￡2.1m when its net assets are also ￡1.8m.

76. The following are the principal differences: Relevant subsidiary undertakings joining the group are accounted for on the acquisition basis.

77. A subsidiary analysis evaluated those patients adhering fully to the protocol.

78. Other leading drug wholesalers in Britain also surreptitiously buy cheap imports using specially-established subsidiary companies. Sentencedict.com

79. The share price was pared by confirmation it will suspend operations of its subsidiary Priority Wireless.

80. Only Satellite Television, a subsidiary of Comsit, has announced it will build a craft - for a service in 1986.

81. Meco International has sold one of its subsidiary companies and so is closing a factory and centralising production on to another site.

82. Parent companies have no legal responsibilities to the creditors of their subsidiary companies unless they have signed guarantees to that effect.

83. Responses to these questions will be varied, and each will give rise to a number of subsidiary questions.

84. In very large corporations, some traveling to subsidiary firms and to customer accounts may be necessary.

85. A subsidiary problem was a reluctance to raise rateable values, the basis of the property tax, in line with market prices.

86. The parent company has issued a legally-binding letter of support to the subsidiary.

87. Many computers have a further field in the instruction, to specify subsidiary information required by an operation.

88. Timing Employee selection should not be rushed merely because the overseas subsidiary demands a person in the vacant job straight away.

89. The Allspeeds drives and controls subsidiary is the only remaining poor performer, but its losses have been stopped.

90. The minority interest represents subsidiary ownership held by stockholders other than the parent.