What is the relationship between Viatris and Upjohn in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

With everything that we've talked about, and we've been very clear as we put together the Viatris modeling, we made a point of saying that when we -- when Mylan forms together with Upjohn becomes Viatris, all the cash flow numbers will be GAAP cash flow numbers going forward at that point.
subsidiary