Par and a subsidiary, Quad Pharmaceuticals, have pleaded guilty to making illegal payments to drug reviewers of the Food and Drug Administration.

In 1994, National Medical's psychiatric subsidiary pleaded guilty to Federal conspiracy charges for paying kickbacks and bribes to doctors from at least 1986 through 1991.

The subsidiaries of the $20 billion institution pleaded guilty in Federal district court in Tampa, Fla., to money laundering and conspiracy and agreed to forfeit $15 million.

And in 1999, the nuclear subsidiary of Northeast Utilities, which owns Millstone, pleaded guilty to 23 federal felonies and was fined a record $10 million.

Before the trial began in January, two subsidiaries of the bank pleaded guilty to the money-laundering charges and forfeited $15 million to the Government.

After an 18-month investigation, I.B.M.'s subsidiary in Moscow pleaded guilty to 17 felony violations of the export control laws in Federal District Court in the District of Columbia.

A subsidiary of Waste Management Inc., the nation's largest trash hauling company, pleaded no contest today to one count of conspiring to violate state antitrust laws and will be fined $1 million.

In 1998 a subsidiary of R. J. Reynolds pleaded guilty to criminal charges and paid $15 million in penalties for its involvement in a scheme to smuggle cigarettes into Canada.

Then in January, a subsidiary, Riggs Bank, pleaded guilty to a criminal felony charge of failing to report suspicious transactions, agreeing to pay $16 million to settle criminal charges.

Hazeltine, a Greenlawn, L.I.-based subsidiary of the Emerson Electric Company of St. Louis, and two of its officers pleaded guilty earlier this year to participating in the conspiracy.