Does the performance of subsidiaries count as the performance of the head office?

No, if the head office and subsidiaries are independent legal persons respectively, the performance of subsidiaries cannot be adopted. According to the relevant provisions of the Civil Code, there is a strict distinction between a branch and a subsidiary, that is, a branch does not have the qualification of a legal person, and its civil liability is borne by the company; A subsidiary has the status of a legal person and independently bears civil liability according to law. Where a company establishes a branch in accordance with Article 47 of the Regulations of the People's Republic of China on the Administration of Company Registration, it shall apply for registration with the company registration authority where the branch is located within 30 days from the date of making the decision; Where laws, administrative regulations or decisions of the State Council require the approval of relevant departments, it shall apply to the company registration authority for registration within 30 days from the date of approval. To establish a branch, the following documents shall be submitted to the company registration authority: (1) an application for registration of the establishment of a branch signed by the legal representative of the company; (2) A copy of the Articles of Association and the Business License of Enterprise as a Legal Person stamped with the company seal; (3) Certificate of use of the business premises; (4) The post-holding documents and identity certificates of the person-in-charge of the branch; (5) Other documents required by the State Administration for Industry and Commerce.