Subsidiary and holding company

According to wikipedia, "A holding company is a company or firm that owns other companies' outstanding stock. It usually refers to a company which does not produce goods or services itself, rather its only purpose is owning shares of other companies. Holding companies allow the reduction of risk for the owners and can allow the ownership and control of a number of different companies. In the U.S., 80% or more of stock, in voting and value, must be owned before tax consolidation benefits such as tax-free dividends can be claimed."
A subsidiary company has been further defined as, "an entity that is controlled by a separate higher entity[citation needed]. The controlled entity is called a company, corporation, or limited liability company; and in some cases can be a government or state-owned enterprise, and the controlling entity is called its parent (or the parent company). The reason for this distinction is that a lone company cannot be a subsidiary of any organization; only an entity representing a legal fiction as a separate entity can be a subsidiary."

The companies that I have been able to identify as being holding or subsidiary banks are as follows:

Holding company Subsidiary compan(y)ies

Citigroup Holding Private (Ltd) Citibank Berhad
Perwira Bintang Construction Sdn Bhd Perwira Bintang Holdings Sdn Bhd
Pesaka Trengganu Bhd
Pet Master Sdn Bhd









http://en.wikipedia.org/wiki/Holding_company
http://en.wikipedia.org/wiki/Subsidiary
http://www.ssm.com.my/acts/fscommand/a0125s0005.htm