51.   Eagleburger negotiated the program with Jewish representatives and five European insurance companies that now have subsidiaries in the United States.

52.   Finding the right targets is also hard, since many U.S. firms have subsidiaries in Europe and vice versa.

53.   In Asia Pacific, Mary Kay has subsidiaries in Japan, China, Taiwan, Thailand, Malaysia, Singapore and Australia.

54.   In London, a spokeswoman for Credit Suisse First Boston confirmed that the bank had a subsidiary in Cyprus, but refused to discuss its operations.

55.   In the telecommunications sector, Toyota, which already has three subsidiaries in Japan in this field, is currently seeking potential strategic partners overseas.

56.   In the telecommunications sector, Toyota, which already has three subsidiaries in Japan in this field, is seeking potential strategic partners overseas.

57.   Infortech Software Japan Inc then had a subsidiary in Malaysia for this very purpose as the cost of skilled labour in Japan was seen as being too high.

58.   It has three subsidiaries - New Hoong Fatt Auto Supplies Sdn Bhd, NJ Metal Stamping Sdn Bhd and Jhi Soon Auto Metal Sdn Bhd.

59.   It also has two subsidiaries, PowerBar Foods Canada Inc., in Toronto, and PowerBar Europe GmbH, in Munich, Germany.

60.   It has subsidiaries in Singapore, Thailand, Indonesia, Philippines and India.