Re: 母公子、子公司、分公司… - 企管

※ 引述《Laird (taiwan No.ONE!!!!)》之銘言：
: ※ 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.
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

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