Intercorporate Investments Definitions Intercorporate investments investments by one corporation in the equity securities of another corporation Parent- corporation who controls generally through ownership of equity securities, the activities of another separate legal entity known as a subsidiary Parent-subsidiary relation -when one corporation owns all or a majority of the voting equity securities of another corporationIntercorporate investments — investments by one corporation in the equity securities of another corporation Parent — corporation who controls, generally through ownership of equity securities, the activities of another separate legal entity known as a subsidiary Parent-subsidiary relation —when one corporation owns all or a majority of the voting equity securities of another corporation Intercorporate Investments Definitions