If a C-corporation owns another company's stock through brokerage firms (such as Fidelity and IB) where do you report those stocks owned in the balance sheet? And are there any other reporting requirements, tax wise?

If a C-corporation owns another company's stock through brokerage firms (such as Fidelity and IB) where do you report  those stocks owned in the balance sheet? And are there any other reporting requirements, tax wise?