※ 引述《ssiou (毛毛)》之铭言： : 母子公司为相对的概念 : 对外均为一独立的经济个体 : 定义上来说一公司持有另一公司超过50%股权 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. : (如果是互相持股则是相互投资公司) : 则称两公司为母子公司的关系 通常是上下游的关系 : 在财务报导上需合并揭露 : 分公司则是因为地理上的方便 : 在登记的地址外 另外成立生产或劳务相类似的公司 --

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