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GET /v1/companies/subsidiaries returns a list parsed from the latest available 10-K Exhibit 21 for one issuer. It is useful for starting a corporate-structure review, but an Exhibit 21 is a disclosure exhibit, not a complete legal-entity graph or a guarantee of current control.

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Retrieve the latest disclosed list

ticker or cik is required. In view=agent, expect an unpaginated data list of name, nullable jurisdiction, and nullable ownershipPercent, with accessionNumber, filingDate, filingUrl, note, and requestId at the envelope level. The default shape also includes lineage metadata.

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Use the source correctly

The endpoint selects the latest 10-K, finds an EX-21 document, and parses its HTML. Store the source accession, date, URL, and returned values as a dated snapshot. Read the Exhibit 21 for any material conclusion: omission, jurisdiction wording, and ownership presentation are filing-specific. An empty data list with a note that Exhibit 21 was not found does not prove the issuer has no subsidiaries. A null jurisdiction or ownership percentage is not a zero or an ownership conclusion.

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Compare periods explicitly

There is no history parameter. To analyze change, retrieve the current list, use filing search to choose an earlier 10-K accession, and retain both exhibits as source evidence. Normalize entity names only in a derived field; preserve the returned name and filing identity.

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Common errors

  • 400 missing_target: provide ticker or cik.
  • A ticker can change over time; prefer CIK for a durable issuer mapping.
  • Do not call the result a tax, sanctions, M&A, or beneficial-ownership determination without reviewing the source and relevant external records.

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Next action

Create an accession-keyed snapshot table, then open the cited Exhibit 21 before escalating a structural change for legal, compliance, or investment review.