@Hamza Abusitta Good question, just create nested subsidiary, I mean create consolidated subsidiary ( not needed to be a legal entity) as the parent of company A & B which in turn rolls up to your top level consolidation. This way you can build complex company structure ( you will need a elimination sub at level too). Note that from last year NS has changed their subsidiary pricing for Oneworld, now unlimited subs in a single country - caveat they do have soft limit of 125 subs per country.