※ 引述《Laird (taiwan No.ONE!!!!)》之铭言： : ※ 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. yep...the definition of control is a little bit different 根据中华民国财务会计准则公报第七号 合并财务报表 母公司乃指对被投资公司具有「控制能力」之公司 「控制能力」之定义为：直接及经由子公司间接持有一公司超过半数之普通股股权 才称为具有控制能力 期末当然要编制合并报表罗～ 有错请指正 --

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