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Studio sunrise will be the parent company, Code Geass and Gundam 00, Tales of the Abyss, Gintama will be listed as code geass productions and Gundam 00 productions, Tales of the Abyss productions, Gintama productions. All three seperate companies owned by studio Sunrise.
Its all just a legal formality, they are sunrise productions with sunrise staff but on paper their separate companies and after the series are done those tempory companies will be shut down.
Its just standard practice through out the industry, the main company e.g sunrise owns all the equipment and will be renting it out to code geass productions so if that program fails or runs into legal troubles the main company will still hold its studios and its property (such as computers and cameras).
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