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Ventricle (heart)
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Ventricle
Computer generated animation of cut section of the human heart showing both the ventricles.
Details
Identifiers
Latin
ventriculus cordis
MeSH
D006352
TA
A12.1.00.012
FMA
7100
Anatomical terminology
[edit on Wikidata]
A ventricle is one of two large chambers in the heart that collect and expel blood received from an atrium towards the peripheral beds within the body and lungs. The atrium (an adjacent/upper heart chamber that is smaller than a ventricle) primes the pump. Interventricular means between the ventricles (for example the interventricular septum), while intraventricular means within one ventricle (for example an intraventricular block).
In a four-chambered heart, such as that in humans, there are two ventricles that operate in a double circulatory system: the right ventricle pumps blood into the pulmonary circulation to the lungs, and the left ventricle pumps blood into the systemic circulation through the aorta.
Contents
[hide]
1 Structure
1.1 Shape
1.2 Development
2 Function
2.1 Pumping volume
2.2 Volumes
2.3 Pressures
2.3.1 Left
2.3.2 Right
2.4 Dimensions
3 Clinical significance
4 See also
5 References
6 External links
Structure[edit]
Heart section showing ventricles and ventricular septum
Ventricles have thicker walls than atria and generate higher blood pressures. The physiological load on the ventricles requiring pumping of blood throughout the body and lungs is much greater than the pressure generated by the atria to fill the ventricles. Further, the left ventricle has thicker walls than the right because it needs to pump blood to most of the body while the right ventricle fills only the lungs.
On the inner walls of the ventricles are irregular muscular columns called trabeculae carneae which cover all of the inner ventricular surfaces except that of the conus arteriosus, in the right ventricle. There are three types of these muscles. The third type, the papillary muscles give origin at their apices to the chordae tendinae which attach to the cusps of the tricuspid valve and to the mitral valve.
The mass of the left ventricle, as estimated by magnetic resonance imaging, averages 143 g ± 38.4 g, with a range of 87–224 g.[1]
The right ventricle is equal in size to that of the left ventricle[citation needed], and contains roughly 85 millilitres (3 imp fl oz; 3 US fl oz) in the adult. Its upper front surface is circled and convex, and forms much of the sternocostal surface of the heart. Its under surface is flattened, forming part of the diaphragmatic surface of the heart that rests upon the diaphragm.
Its posterior wall is formed by the ventricular septum, which bulges into the right ventricle, so that a transverse section of the cavity presents a semilunar outline. Its upper and left angle forms a conical pouch, the conus arteriosus, from which the pulmonary artery arises. A tendinous band, called the tendon of the conus arteriosus, extends upward from the right atrioventricular fibrous ring and connects the posterior surface of the conus arteriosus to the aorta.
Shape[edit]
The left ventricle is longer and more conical in shape than the right, and on transverse section its concavity presents an oval or nearly circular outline. It forms a small part of the sternocostal surface and a considerable part of the diaphragmatic surface of the heart; it also forms the apex of the heart. The left ventricle is thicker and more muscular than the right ventricle because it pumps blood at a higher pressure.
The right ventricle is triangular in shape and extends from the tricuspid valve in the right atrium to near the apex of the heart. Its wall is thickest at its base and thins towards the atrium.
Development[edit]
By early maturity, the walls of the left ventricle have thickened from three to six times greater than that of the right ventricle. This reflects the typical five times greater pressure workload this chamber performs while accepting blood returning from the pulmonary veins at ~80mmHg pressure (equivalent to around 11 kPa) and pushing it forward to the typical ~120mmHg pressure (around 16.3 kPa) in the aorta during each heartbeat. (The pressures stated are resting values and stated as relative to surrounding atmospheric which is the typical "0" reference pressure used in medicine.)
Function[edit]
During systole, the ventricles contract, pumping blood through the body. During diastole, the ventricles relax and fill with blood again.
The left ventricle receives oxygenated blood from the left atrium via the mitral valve and pumps it through the aorta via the aortic valve, into the systemic circulation. The left ventricular muscle must relax and contract quickly and be able to increase or lower its pumping capacity under the control of the nervous system. In the diastolic phase, it has to relax very quickly after each contraction so as to quickly fill with the oxygenated blood flowing from the pulmonary veins. Likewise in the systolic phase, the left ventricle must contract rapidly and forcibly to pump this blood into the aorta, overcoming the much higher aortic pressure. The extra pressure exerted is also needed to stretch the aorta and other arteries to accommodate the increase in blood volume.
The right ventricle receives deoxygenated blood from the right atrium via the tricuspid valve and pumps it into the pulmonary artery via the pulmonary valve, into the pulmonary circulation.
Pumping volume[edit]
The typical healthy adult heart pumping volume is ~5 liters/min, resting. Maximum capacity pumping volume extends from ~25 liters/min for non-athletes to as high as ~45 liters/min for Olympic level athletes.
Volumes[edit]
In cardiology, the performance of the ventricles are measured with several volumetric parameters, including end-diastolic volume (EDV), end-systolic volume (ESV), stroke volume (SV) and ejection fraction (Ef).
Wiggers diagram of various events of a cardiac cycle, showing left ventricular volume as a red trace.
Ventricular volumes
view
talk
edit
Measure
Right ventricle
Left ventricle
End-diastolic volume 144 mL(± 23 mL)[2] 142 mL (± 21 mL)[3]
End-diastolic volume / body surface area (mL/m2) 78 mL/m2 (± 11 mL/m2)[2] 78 mL/m2 (± 8.8 mL/m2)[3]
End-systolic volume 50 mL (± 14 mL)[2] 47 mL (± 10 mL)[3]
End-systolic volume / body surface area (mL/m2) 27 mL/m2 (± 7 mL/m2)[2] 26 mL/m2 (± 5.1 mL/m2)[3]
Stroke volume 94 mL (± 15 mL)[2] 95 mL (± 14 mL)[3]
Stroke volume / body surface area (mL/m2) 51 mL/m2 (± 7 mL/m2)[2] 52 mL/m2 (± 6.2 mL/m2)[3]
Ejection fraction 66% (± 6%)[2] 67% (± 4.6%)[3]
Heart rate 60–100 bpm[4] 60–100 bpm[4]
Cardiac output 4.0–8.0 L/minute[5] 4.0–8.0 L/minute[5]
Pressures[edit]
Partial Wiggers diagram.

Red = aortic pressure
Blue = left ventricular pressure
Yellow = left atrial pressure.
Site
Normal
pressure range
(in mmHg)[6]
Central venous pressure 3–8
Right ventricular pressure systolic 15–30
diastolic 3–8
Pulmonary artery pressure systolic 15–30
diastolic 4–12
Pulmonary vein/
Pulmonary capillary wedge pressure
2–15
Left ventricular pressure systolic 100–140
diastolic 3–12
Ventricular pressure is a measure of blood pressure within the ventricles of the heart.[7]
Left[edit]
During most of the cardiac cycle, ventricular pressure is less than the pressure in the aorta, but during systole, the ventricular pressure rapidly increases, and the two pressures become equal to each other (represented by the junction of the blue and red lines on the diagram on this page), the aortic valve opens, and blood is pumped to the body.
Elevated left ventricular end-diastolic pressure has been described as a risk factor in cardiac surgery.[8]
Noninvasive approximations have been described.[9]
An elevated pressure difference between the aortic pressure and the left ventricular pressure may be indicative of Aortic stenosis.[10]
Right[edit]
Right ventricular pressure demonstrates a different pressure-volume loop than left ventricular pressure.[11]
Dimensions[edit]
The heart and its performance are also commonly measured in terms of dimensions, which in this case means one-dimensional distances, usually measured in millimeters. This is not as informative as volumes but may be much easier to estimate with (e.g., M-Mode echocardiography[12] or with sonomicrometry, which is mostly used for animal model research). Optimally, it is specified with which plane the distance is measured in, e.g. the dimension of the longitudinal plane.[13]
Dimension
Abbreviation
Definition
Normally
End-diastolic dimension EDD The diameter across a ventricle at the end of diastole, if not else specified then usually referring to the transverse[14] (left-to-right) internal (luminal) distance, excluding thickness of walls, although it can also be measured as the external distance.
Left ventricular end-diastolic dimension
LVEDD or sometimes LVDD The end-diastolic dimension of the left ventricle. 48 mm,[15]
Range 36 – 56 mm[16]
Right ventricular end-diastolic dimension
RVEDD or sometimes RVDD The end-diastolic dimension of the right ventricle. Range 10 – 26 mm[16]
End-systolic dimension ESD ESD is similar to the end-diastolic dimension, but is measured at the end of systole (after the ventricles have pumped out blood) rather than at the end of diastole.
Left ventricular end-systolic dimension
LVESD or sometimes LVSD The end-systolic dimension of the left ventricle. Range 20 – 40 mm[16]
Right ventricular end-systolic dimension
RVESD or sometimes RVSD The end-systolic dimension of the right ventricle. Range 10 – 26 mm[16]
Interventricular septal end diastolic dimension IVSd The thickness of the interventricular septum. 8.3 mm,[15]
Range 7 – 11 mm[16]
Left ventricular end diastolic posterior wall dimension LVPWd The thickness of the posterior left ventricular wall. 8.3 mm,[15]
Range 7 – 11 mm[16]
Left ventricular end systolic dimension As above but measured during systole. This measurement is not commonly used clinically. 16 mm[17]
Left atrial dimension LA Range 24 – 40 mm[16]
Fractional shortening (FS) is the fraction of any diastolic dimension that is lost in systole. When referring to endocardial luminal distances, it is EDD minus ESD divided by EDD (times 100 when measured in percentage).[18] Normal values may differ somewhat dependent on which anatomical plane is used to measure the distances. Normal range is 25-45%, Mild is 20-25%, Moderate is 15-20%, and Severe is <15%.[19] Cardiology Diagnostic Tests Midwall fractional shortening may also be used to measure diastolic/systolic changes for inter-ventricular septal dimensions[20] and posterior wall dimensions. However, both endocardial and midwall fractional shortening are dependent on myocardial wall thickness, and thereby dependent on long-axis function.[21] By comparison, a measure of short-axis function termed epicardial volume change (EVC) is independent of myocardial wall thickness and represents isolated short-axis function.[21]
Clinical significance[edit]
Cardiac dysrhythmia is an irregular heartbeat that can occur in the ventricles or atria. Normally the heartbeat is initiated in the SA node of the atrium but initiation can also occur in the Purkinje fibres of the ventricles, giving rise to premature ventricular contractions, also called ventricular extra beats. When these beats become grouped the condition is known as ventricular tachycardia.
Another form of arrhythmia is that of the ventricular escape beat. This can happen as a compensatory mechanism when there is a problem in the conduction system from the SA node.
The most severe form of arrhythmia is ventricular fibrillation which is the most common cause of cardiac arrest and subsequent sudden death.
Ventricular septal defect
Atrioventricular septal defect
See also[edit]
Atrium (heart)
Wiggers diagram
References[edit]
Jump up ^ Schlosser T, Pagonidis K, Herborn CU, Hunold P, Waltering KU, Lauenstein TC, Barkhausen J (March 2005). "Assessment of left ventricular parameters using 16-MDCT and new software for endocardial and epicardial border delineation". AJR. American Journal of Roentgenology. 184 (3): 765–73. doi:10.2214/ajr.184.3.01840765. PMID 15728595.
^ Jump up to: a b c d e f g Maceira AM, Prasad SK, Khan M, Pennell DJ (December 2006). "Reference right ventricular systolic and diastolic function normalized to age, gender and body surface area from steady-state free precession cardiovascular magnetic resonance" (PDF). European Heart Journal. 27 (23): 2879–88. doi:10.1093/eurheartj/ehl336. PMID 17088316.
^ Jump up to: a b c d e f g Maceira A (2006). "Normalized Left Ventricular Systolic and Diastolic Function by Steady State Free Precession Cardiovascular Magnetic Resonance". Journal of Cardiovascular Magnetic Resonance. 8: 417–426. doi:10.1080/10976640600572889. (subscription required)
^ Jump up to: a b Normal ranges for heart rate are among the narrowest limits between bradycardia and tachycardia. See the Bradycardia and Tachycardia articles for more detailed limits.
^ Jump up to: a b "Normal Hemodynamic Parameters – Adult" (PDF). Edwards Lifesciences LLC. 2009.
Jump up ^ Table 30-1 in: Trudie A Goers; Washington University School of Medicine Department of Surgery; Klingensmith, Mary E; Li Ern Chen; Sean C Glasgow (2008). The Washington manual of surgery. Philadelphia: Wolters Kluwer Health/Lippincott Williams & Wilkins. ISBN 0-7817-7447-0.
Jump up ^ Ventricular pressure at the US National Library of Medicine Medical Subject Headings (MeSH)
Jump up ^ Salem R, Denault AY, Couture P, Bélisle S, Fortier A, Guertin MC, Carrier M, Martineau R (September 2006). "Left ventricular end-diastolic pressure is a predictor of mortality in cardiac surgery independently of left ventricular ejection fraction". British Journal of Anaesthesia. 97 (3): 292–7. doi:10.1093/bja/ael140. PMID 16835254.
Jump up ^ Brenner JI, Baker KR, Berman MA (October 1980). "Prediction of left ventricular pressure in infants with aortic stenosis". British Heart Journal. 44 (4): 406–10. doi:10.1136/hrt.44.4.406. PMC 482419  . PMID 7426202.
Jump up ^ "Aortic Stenosis: Overview - eMedicine Emergency Medicine". Retrieved 2009-02-28.
Jump up ^ Redington AN, Gray HH, Hodson ME, Rigby ML, Oldershaw PJ (January 1988). "Characterisation of the normal right ventricular pressure-volume relation by biplane angiography and simultaneous micromanometer pressure measurements". British Heart Journal. 59 (1): 23–30. doi:10.1136/hrt.59.1.23. PMC 1277068  . PMID 3342146.
Jump up ^ van Dam I, van Zwieten G, Vogel JA, Meijler FL (1980). "Left ventricular (diastolic) dimensions and relaxation in patients with atrial fibrillation". European Heart Journal. Suppl A: 149–56. PMID 7274225.
Jump up ^ [1] Longitudinal fractional shortening and its relation to diastolic cardiac function. Journal: Journal of Medical Ultrasonics Publisher: Springer Japan ISSN 1346-4523 (Print) ISSN 1613-2254 (Online) Issue: volume 35, Number 3 / September, 2008 Category: Original Article doi:10.1007/s10396-008-0176-0 Pages: 113-118 Subject Collection: Medicine SpringerLink Date: Friday, September 19, 2008
Jump up ^ Grimsgaard S, Bønaa KH, Hansen JB, Myhre ES (July 1998). "Effects of highly purified eicosapentaenoic acid and docosahexaenoic acid on hemodynamics in humans". The American Journal of Clinical Nutrition. 68 (1): 52–9. PMID 9665096.
^ Jump up to: a b c Basavarajaiah S, Wilson M, Naghavi R, Whyte G, Turner M, Sharma S (November 2007). "Physiological upper limits of left ventricular dimensions in highly trained junior tennis players". British Journal of Sports Medicine. 41 (11): 784–8. doi:10.1136/bjsm.2006.033993. PMC 2465269  . PMID 17957014.
^ Jump up to: a b c d e f g Page 41 in: O'Connor, Simon (2009). Examination Medicine (The Examination). Edinburgh: Churchill Livingstone. ISBN 0-7295-3911-3.
Jump up ^ Lang, Roberto M. (1985). "Adverse Cardiac Effects of Acute Alcohol Ingestion in Young Adults". Annals of Internal Medicine. 102 (6): 742. doi:10.7326/0003-4819-102-6-742. ISSN 0003-4819.
Jump up ^ chfpatients.com > Fractional Shortening (FS) Retrieved on April 7, 2010
Jump up ^ https://www.stanford.edu/group/ccm_echocardio/cgi-bin/mediawiki/index.php/Left_ventricle_size
Jump up ^ de Simone G, Devereux RB, Roman MJ, Ganau A, Saba PS, Alderman MH, Laragh JH (May 1994). "Assessment of left ventricular function by the midwall fractional shortening/end-systolic stress relation in human hypertension". Journal of the American College of Cardiology. 23 (6): 1444–51. doi:10.1016/0735-1097(94)90390-5. PMID 8176105.
^ Jump up to: a b Ugander M, Carlsson M, Arheden H (February 2010). "Short-axis epicardial volume change is a measure of cardiac left ventricular short-axis function, which is independent of myocardial wall thickness". American Journal of Physiology. Heart and Circulatory Physiology. 298 (2): H530–5. doi:10.1152/ajpheart.00153.2009. PMID 19933422.
External links[edit]
Photo of dissection at uc.edu
Left Ventricle - Cell Centered Database
Anatomy photo:20:05-0102 at the SUNY Downstate Medical Center
[hide]
Anatomy of the heart
General
Surface
base
apex
sulci
coronary
interatrial
anterior interventricular
posterior interventricular
borders
right
left
Internal
atria
interatrial septum
pectinate muscles
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ventricles
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trabeculae carneae
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valves
cusps
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cardiac skeleton
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Chambers
Right heart
(venae cavae, coronary sinus) → right atrium (atrial appendage, fossa ovalis, limbus of fossa ovalis, crista terminalis, valve of inferior vena cava, valve of coronary sinus) → tricuspid valve → right ventricle (infundibulum, moderator band/septomarginal trabecula, crista supraventricularis), → pulmonary valve → (pulmonary artery and pulmonary circulation)
Left heart
(pulmonary veins) → left atrium (atrial appendage) → mitral valve → left ventricle → aortic valve (aortic sinus) → (aorta and systemic circulation)
Layers
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The Woolpack
From Wikipedia, the free encyclopedia
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This article is about the public house in the soap opera Emmerdale. For the cloud formation, see cumulus cloud.
The Woolpack
The exterior of The Woolpack
Type
Public house
First appearance
16 October 1972
Address
Main Street, Emmerdale
Owners
Chas Dingle (50%)
Charity Dingle (50%)
The Woolpack is a fictional public house on the popular ITV soap opera Emmerdale. Its sign is a wool bale, a popular symbol in sheep-rearing country. It has played host to many of the soap's storylines and is the focus of the programme. It is the second oldest TV soap pub, opening its doors in October 1972 and being preceded by The Rovers Return Inn which opened in December 1960 and succeeded by The Queen Victoria which opened in February 1985. The Woolpack is the only soap pub to have changed locations as part of a story-line. In 1976, the original Woolpack was found to be suffering from subsidence. Another building was bought by landlords Amos Brearly and Henry Wilks and made its debut as The Woolpack later the same year. This was to cover Emmerdale Farm's move from Arncliffe to Esholt for location filming.
The first Woolpack was the Falcon Inn in Arncliffe. When the outdoor scenes were moved to Esholt in 1976 the Commercial Inn was chosen as the new Woolpack. The present Woolpack is on the purpose-built Emmerdale village set on the Harewood estate which is based on Esholt.
The 1993 plane crash saw the Woolpack wine bar demolished trapping many people inside and paralysing Chris Tate from the waist down. It was also involved in the storm of 2003 where the roof was struck by lightning which caused the chimney to fall through the roof causing a window to collapse and fall on Tricia Dingle, which eventually resulted in her death.
For the show's live episode (Emmerdale's 40th birthday) in October 2012 the bar area was recreated within the "shell" that resides on the backlot at Harewood House. Previously all interior scenes were shot solely back in Leeds. The Woolpack's cellar, the living quarters and Marlon's kitchen would all be inside the village's Bed and Breakfast at Harewood House based on the studio's set layout.[original research?]
Contents
1 Landlords and landladies
2 The Malt Shovel
3 Current employees
4 Occupants
5 Key events
6 See also
Landlords and landladies[edit]
Over the years, the Woolpack has had several landlords and landladies, the current landladies being Chas Dingle (since 2011) and Charity Dingle (since 2016). The longest serving landlord is Amos Brearly, who served as landlord for 43 years (1948–1991), although only 19 of those years were onscreen. The longest serving landlady is Diane Sugden, who served as landlady for 17 years (1999–2016).
1948–1973: Amos Brearly
1973–1991: Amos Brearly & Henry Wilks
1991–1994: Alan Turner
1994: Alan Turner & Shirley Turner
1994–1999: Alan Turner
1999–2002: Diane Blackstock & Bernice Blackstock
2002–2006: Diane Sugden & Louise Appleton
2006–2008: Diane Sugden & Val Lambert
2008–2010: Diane Sugden
2010: Jimmy King & Nicola King
2010–2011: Diane Sugden
2011–2016: Diane Sugden & Chas Dingle
2016–present: Chas Dingle & Charity Dingle
The Malt Shovel[edit]
For many years the Woolpack had a rival pub in the village called The Malt Shovel which was supposedly slightly downmarket compared to the Woolpack. Episodes in which the Malt Shovel have been mentioned include The Plane Crash and The Storm ones. The Malt Shovel was later redeveloped into an upmarket bar, Malt, to the chagrin of then Woolpack Landlady Val Pollard.
Current employees[edit]
Character
Job role
Chas Dingle Co-owner/Landlady/Barmaid
Charity Dingle Co-owner/Landlady/Barmaid
Marlon Dingle Assistant bar manager/Chef
Faith Dingle Barmaid
Rebecca White Barmaid
Victoria Barton Assistant chef
Lydia Hart Cleaner
Occupants[edit]
Above the Woolpack are living quarters. Pub owners Chas Dingle (Lucy Pargeter) and Charity Dingle (Emma Atkins) live there, with Charity's son Noah (Jack Downham).
Key events[edit]
1973: Amos Brearly and Henry Wilks become Landlords of the Woolpack.
1976: The Woolpack is found to be suffering from subsidence. New premises are found in the village.
1978: Landlord Amos Brearly and Henry Wilks are held at gunpoint by armed robbers who steal the takings.
1980: Seth Armstrong, who first appeared in 1978, switches from the Malt Shovel to the Woolpack, becoming a regular bar-proper and a thorn in Amos's side.
1983: Amos takes up golf.
1986: Two lady strippers are booked by Seth Armstrong, much to Amos' annoyance. They cause a riot amongst the customers and the pub ends up completely trashed.
1989: Amos tries to enlist newcomer Frank Tate to appear in the annual village show.
1991: Amos retires, ending an 18-year partnership, Henry later dies, Alan Turner becomes Landlord.
1993: The wine bar is demolished by the plane crash, paralysing Chris Tate.
1998: The pub is burnt down after Tricia Stokes accidentally sets it on fire with sparklers.
1999: Diane and Bernice Blackstock become landladies.
2000: Bernice marries Ashley on Christmas Day.
2002: After her failed marriage to Ashley, Bernice Thomas sells her half to Louise Appleton and leaves Emmerdale.
2004: The Woolpack roof falls through after it is struck by lightning, crushing Tricia Dingle who later dies in hospital. Diane marries Jack.
2006: Louise sells her half to Diane's sister Val Lambert.
2008: Val marries Eric.
2009: Val sells her share of the pub to Diane, making Diane the sole landlady.
2010: Diane considers selling the pub to Nicola King and her husband Jimmy; the pair change their minds soon afterwards.
2011: Diane sells 50% of the pub to Chastity Dingle.
2013: Diane plans to sell her 50% share of the pub to Chastity Dingle due to plans of emigration to Australia. But changes her mind and decides not to leave or sell.
2013: During a powerful storm, Killer Cameron Murray takes Alicia Gallagher, Bernice Blackstock, Chas Dingle, Dan Spencer, David Metcalfe, Debbie Dingle, Diane Sugden, Nicola King, Priya Sharma, Ruby Haswell, Zak Dingle and baby Jack hostage. To add, he locks Marlon Dingle in the flooding cellar.
2016: Diane sells her 50% share to Charity Dingle.
See also[edit]
Major Emmerdale storyline
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Episodes
Emmerdale Live
Storylines
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Emmerdale plane crash
Emmerdale Village's 500th anniversary
Other
The Woolpack
Births, deaths and marriages
Spin-offs and merchandise
Scheduling
Awards and nominations
The Woolpackers
Retrieved from "https://en.wikipedia.org/w/index.php?title=The_Woolpack&oldid=847349513"
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Holding company
From Wikipedia, the free encyclopedia
Jump to: navigation, search
For the band, see Big Brother and the Holding Company.
The examples and perspective in this article deal primarily with the United States and do not represent a worldwide view of the subject. You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate. (April 2016) (Learn how and when to remove this template message)
A holding company is a company that owns other companies' outstanding stock. A holding company usually does not produce goods or services itself; rather, its purpose is to own shares of other companies to form a corporate group. Holding companies allow the reduction of risk for the owners and can allow the ownership and control of a number of different companies.
In the United States, 80% of stock, in voting and value, must be owned before tax consolidation benefits such as tax-free dividends can be claimed.[1] That is, if Company A owns 80% or more of the stock of Company B, Company A will not pay taxes on dividends paid by Company B to its stockholders, as the payment of dividends from B to A is essentially transferring cash from one company to the other. Any other shareholders of Company B will pay the usual taxes on dividends, as they are legitimate and ordinary dividends to these shareholders.
Sometimes a company intended to be a pure holding company identifies itself as such by adding "Holding" or "Holdings" to its name.
Contents
[hide]
1 United States
1.1 Banking
1.2 Utilities
1.3 Broadcasting
1.4 Personal holding company
2 Parent company
3 See also
4 References
5 External links
United States[edit]
Banking[edit]
Further information: Bank holding company
After the financial crisis of 2007–08, many U.S. investment banks converted to holding companies. According to the Federal Financial Institutions Examination Council's (FFIEC) website, JPMorgan Chase & Co., Bank of America Corp., Citigroup Inc., Wells Fargo & Co., and Goldman Sachs Groups, Inc. were the five largest bank holding companies in the finance sector, as of 31 December 2013, based on total assets.[2]
Utilities[edit]
The Public Utility Holding Company Act of 1935 in the United States caused many energy companies to divest their subsidiary businesses. Between 1938 and 1958 the number of holding companies declined from 216 to 18.[3] An energy law passed in 2005 removed the 1935 requirements, and has led to mergers and holding company formation among power marketing and power brokering companies.[4]
Broadcasting[edit]
Further information: Media conglomerate
In US broadcasting, many major media conglomerates have purchased smaller broadcasters outright, but have not changed the broadcast licenses to reflect this, resulting in stations that are (for example) still licensed to Jacor and Citicasters, effectively making them such as subsidiary companies of their owner iHeartMedia. This is sometimes done on a per-market basis. For example, in Atlanta both WNNX and later WWWQ are licensed to "WNNX LiCo, Inc." (LiCo meaning "license company"), both owned by Susquehanna Radio (which was later sold to Cumulus Media). In determining caps to prevent excessive concentration of media ownership, all of these are attributed to the parent company, as are leased stations, as a matter of broadcast regulation.
Personal holding company[edit]
In the United States, a personal holding company is defined in section 542 of the Internal Revenue Code. A corporation is a personal holding company if both of the following requirements are met:[5]
Gross income test: At least 60% of the corporation's adjusted ordinary gross income is from dividends, interest, rent, and royalties.
Stock ownership test: More than 50% in value of the corporation's outstanding stock is owned by five or fewer individuals.
Parent company[edit]
Main article: Parent company
A parent company is a company that owns enough voting stock in another firm (subsidiary) to control management and operations by influencing or electing its board of directors. A parent company could simply be a company that wholly owns another company, which is then known as a "wholly owned subsidiary".
When an existing company establishes a new company and keeps majority shares with itself, and invites other companies to buy minority shares, it is called a parent company.
See also[edit]
Berkshire Hathaway
Conglomerate
Conglomerate discount
Keiretsu
Investment company
List of holding companies
Patent holding company
References[edit]
Jump up ^ I.R.C. § 1504(a); I.R.C. § 243(a)(3).
Jump up ^ "Holding Companies with Assets Greater Than $10 Billion". National Information Center. June 30, 2014. Retrieved 2014-11-28.
Jump up ^ Hirsh, Richard. "Emergence of Electrical Utilities in America". Archived from the original on 2012-09-01.
Jump up ^ "Public vs. Private Power : from FDR to Today". PBS.org. Retrieved 2014-11-28.
Jump up ^ Cuiffo, Donna-Marie (1993-08-01). "Our Greatest Hits / The Personal Holding Company Trap: Federal Taxation". The CPA Journal. The New York State Society of CPAs. Retrieved 2017-12-06.
External links[edit]
Emergence of Electrical Utilities in America at Smithsonian Institution's National Museum of American History
Authority control
BNF: cb119502113 (data)
GND: 4160456-8
LCCN: sh85061444
NARA: 10663595
NDL: 00567877
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sh
sh
interlanguage-link-target

values:
interlanguage-link interwiki-sh
display: none;

values:
interlanguage-link interwiki-fi
display: none;

values:
interlanguage-link interwiki-sv
display: none;

values: హోల్డింగ్ కంపెనీ – Telugu

values:
interlanguage-link interwiki-te
display: none;

values: บริษัทโฮลดิ้ง – Thai

values:
interlanguage-link interwiki-th
display: none;

values:
https://tr.wikipedia.org/wiki/Holding
Holding – Turkish
tr
tr
interlanguage-link-target

values:
interlanguage-link interwiki-tr
display: none;

values: Холдингова компанія – Ukrainian

values:
interlanguage-link interwiki-uk
display: none;

values:
interlanguage-link interwiki-vi
display: none;

values: All languages (initial selection from common choices by you and others)

values: mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject page-Holding_company rootpage-Holding_company skin-vector action-view