Subsidiary or directors interested companies

Anyone Pl clarify:-

The Board of Directors of ABC Pvt Ltd. consists of two directors:

1) Mr. A

2) Mr. B

Mr. A & B both are also director in XYZ Pvt Ltd., does XYZ Pvt Ltd is subsidary of ABC Pvt Ltd. or XYZ Pvt Ltd is just called a company in which directors are interested.

Thanks