Re: 母公子、子公司、分公司…
看板Management (企業管理)作者Laird (taiwan No.ONE!!!!)時間20年前 (2004/10/06 11:00)推噓2(2推 0噓 0→)留言2則, 2人參與討論串3/5 (看更多)
※ 引述《ssiou (毛毛)》之銘言：
: 母子公司為相對的概念
: 對外均為一獨立的經濟個體
: 定義上來說一公司持有另一公司超過50%股權
In the Australian contect, holding company doesn't need to have over
50% of ownership to claim one as its sub. Instead, as long as holding
company has the "capacity" to control one cmopany's financial and
operating policies, holding company is said to have control of that
company, regardless the precentage of shares held by parent.
whether to consolidate is dependent on whether the parent has
control over someone. not dependent on how many shares held.
Is it the same in Taiwan? there probably is a slight difference on
the definition of "control" in these 2 countries.
: (如果是互相持股則是相互投資公司)
: 則稱兩公司為母子公司的關係 通常是上下游的關係
: 在財務報導上需合併揭露
: 分公司則是因為地理上的方便
: 在登記的地址外 另外成立生產或勞務相類似的公司
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 150.203.24.3
推
140.127.179.242 10/07, , 1F
140.127.179.242 10/07, 1F
推
220.134.152.190 10/07, , 2F
220.134.152.190 10/07, 2F
討論串 (同標題文章)
Management 近期熱門文章
PTT職涯區 即時熱門文章
