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What Is The Difference Between A Parent Company And Ultimate Parent

The immediate Parent refers to the company that owns or controls the party through the ownership of 50% or more of the voting stock at the time of issue. The Ultimate Parent identifies the current immediate parent of a company. That is, the company that controls or owns the party through the ownership of 50% or more of the voting stock. If the company only has a current Immediate Parent, the same would be the Ultimate Parent for the issuer. For example:  If "A" is subsidiary of "B", "B" is subsidiary of "C", so on and "D" is subsidiary of "E", then "B" is the Immediate Parent of "A" and "E" is the Ultimate Parent of "A".

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