※ 引述《pplin (双手离开桌面!)》之铭言： : ※ 引述《Laird (taiwan No.ONE!!!!)》之铭言： : : 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 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. --

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