Capital Group, also known as a group of companies or a holding company, is a collection of companies linked to each other through equity interests, where one parent company (the parent) has direct or indirect influence over the other subsidiaries. These links allow the parent company to control the business and management decisions of the subsidiaries, which may include financial, operational, strategic and personnel policy aspects. The holding group can pursue an integrated policy on finance, investment, marketing and production, which contributes to cost optimisation and operational efficiency. Groups are subject to specific regulations, including the obligation to consolidate financial statements and additional corporate governance requirements.