トラッキングストック

noun

tracking stock

A specialized equity issued by a parent company to reflect the performance of a specific division or subsidiary, without conferring ownership of that unit's assets. Used in finance contexts.

• その企き業ぎょうは子こ会がい社しゃの業ぎょう績せきを反はん映えいするトラッキングストックを発はっ行こうした。

  The company issued tracking stock that reflects the performance of its subsidiary.