1. A subsidiary company that is fully integrated into the parent company's operations, sharing centralized functions, systems, and strategic decision-making rather than operating independently
The integrated subsidiary uses the parent company's accounting system and reports directly to corporate headquarters.
A subsidiária integrada utiliza o sistema contábil da empresa-mãe e reporta-se diretamente à matriz.
2. In corporate finance, a subsidiary whose financial results are consolidated with those of the parent company for accounting and reporting purposes
As an integrated subsidiary, its financial statements are merged into the consolidated financial report.
Como subsidiária integrada, suas demonstrações financeiras são incorporadas ao relatório consolidado.