You carry the cost and hold cost for another.
Group is organized for the purpose of certain actions of the group companies together. Holding company means a company by holding a certain number of shares in the company to control the company. Holding company controlled by way of holding companies and mixed into pure holding company. Pure holding company not directly engaged in manufacturing business, just by virtue of shares held by other companies to carry out capital operation. Mixed holding company, except for capital by holding operation, but also engaged in some production operations.