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 (2004/10/09 21:02)推噓0(0推 0噓 0→)

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※ 引述《pplin (雙手離開桌面!)》之銘言： : ※ 引述《Laird (taiwan No.ONE!!!!)》之銘言： : : 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. : yep...the definition of control is a little bit different : 根據中華民國財務會計準則公報第七號合併財務報表 : 母公司乃指對被投資公司具有「控制能力」之公司 : 「控制能力」之定義為：直接及經由子公司間接持有一公司超過半數之普通股股權 : 才稱為具有控制能力 : 期末當然要編制合併報表囉～ : 有錯請指正 As I don't have access to Taiwan's Accounting Standards (or simply i dont know where to look it up), is it possible to tell me, besides this ">50% share ownership" requirement, if there's anything else that would qualify one as a parent. Again, in Australia, as long as you can fit into one of the followings, you will be deemed as having "the capacity of control" over a company: (1) in general, >50% of share ownership (no doubt!) (2) control on one company's financial AND operating policies (3) >50% of representation of the board of directors (as weird as it might sound, having >50% of share ownership doesnt necessariliy give you a dominant position in the board of directors. ) that's all on the top of my head now.. :) Additional information on related stuff is that in order to be recognised as an associate of someone: (1) generally speaking, a >20% of share ownership will do, (2) have influence on either financial or opeating policies. -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 150.203.24.3