Volkswagen Audi Group, car manufacturing group that owns a number of makers, they use the same "hulls" (chassis), deck em out with the same "modules" (engines/transmissions ect) and dependant on the make (skoda, volhswagen, audi, bentley, lambo) will be skinned accordingly and priced to suite
Gotcha - I was trying to think of a game acronym definition, so I get you now