※ 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. : (如果是互相持股則是相互投資公司) : 則稱兩公司為母子公司的關係 通常是上下游的關係 : 在財務報導上需合併揭露 : 分公司則是因為地理上的方便 : 在登記的地址外 另外成立生產或勞務相類似的公司 --

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