What do you mean by affiliated enterprises?
The so-called affiliated enterprises refer to enterprises that have direct or indirect control relations or significant influence relations with other enterprises. Related enterprises are related enterprises. Affiliates can be represented by holding companies and subordinate companies in law. The formation of the holding company and its subsidiaries mainly lies in the unified management relationship between the dry subsidiaries. This relationship is often formed by the holding company's substantial control over the subordinate companies.
Companies, enterprises and other economic organizations with one of the following relationships are affiliated enterprises:
1. There is a direct or indirect ownership or control relationship in capital, operation, purchase and sale, etc.
2. It is directly or indirectly owned or controlled by a third party.
3. There are other related relationships in interests.
In financial audit, what is a non-related party and what is a related party?
The Accounting Standards for Business Enterprises defines the criteria for judging related parties, that is, if one party has the ability to directly or indirectly control, * * control or exert significant influence on the other party, it can be regarded as a "related party". Mainly refers to:
1, directly or indirectly controlling other enterprises or other enterprises, and two or more enterprises controlled by one enterprise;
2. Joint ventures;
3. Joint ventures;
4 major investors, key management personnel or close family members;
5. Other enterprises directly controlled by major investors, key management personnel or their close relatives.
In addition to the above conditions, it is an unrelated party.