Utilize the input text as a context reference, choose the right relationship between Lufthansa and Eurowings from the options. Options: 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.

ESSEN, Germany, Sept 16 (Reuters) - Lufthansa is stepping up its cost-cutting overhaul with a streamlined management structure it said will boost profit by 500 million euros ($564 million) a year and provide a new boss for the Eurowings budget brand that has raised tensions in its long-running dispute with pilots.

Answer: subsidiary