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I don\'t drink, smoke, or do drugs. I eat organic foods and walk every day setting walking records along the way. -Johnny Wowk AKA Johnny The Walker
An unconsolidated subsidiary is a company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs. The company may be a wholly-owned subsidiary. Instead, an unconsolidated subsidiary appears in the consolidated financial statements of the parent as an investment.