Rolls-Royce Motor Cars Limited is a British luxury automobile maker that has operated as a wholly owned subsidiary of BMW since 2003. From 1906 to 2003, motor cars were manufactured and marketed under the Rolls-Royce brand by Rolls-Royce Limited and Rolls-Royce Motors. 

The Rolls-Royce Motor Cars subsidiary of BMW AG has no direct relationship to Rolls-Royce-branded vehicles produced before 2003, other than having briefly supplied components and engines. The Bentley Motors Limited subsidiary of Volkswagen AG is the direct successor to Rolls-Royce Motors and various other predecessor entities that produced Rolls-Royce and Bentley branded cars between the foundation of each company and 2003, when the BMW-controlled entity started producing cars under the Rolls-Royce brand.

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