14. Company Directories WHO OWNS WHOM (UK and Ireland) This directory lists parent/subsidiary relationships. There are two sections: I) Lists the parent company in alphabetical order with its subsidiaries, indicating which country, if outside the UK, the subsidiary is based in. ii) Lists all the subsidiaries in alphabetical order with the parent company. It covers a very large number of companies, but gives no extra information other than the percentage of holdings in a particular company, and the head office address of parent companies.