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作者: pplin (雙手離開桌面!) 看板: Management
標題: Re: 母公子、子公司、分公司…
時間: Sat Oct 9 20:53:57 2004
※ 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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作者: Laird (taiwan No.ONE!!!!) 看板: Management
標題: Re: 母公子、子公司、分公司…
時間: Sat Oct 9 21:15:04 2004
※ 引述《pplin (雙手離開桌面!)》之銘言：
: ※ 引述《Laird (taiwan No.ONE!!!!)》之銘言：
: : 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
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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