Borrow: paid-in capital,
Borrow: capital reserve,
Borrow: surplus reserve,
Borrow: undistributed profits,
Borrow or lend: consolidate the price difference,
Loan: long-term equity investment,
The consolidated spread is numerically equal to the amortized balance of the long-term equity investment difference.
Investment cost > owner's equity
Borrow: consolidated price difference;
cost of investment
Loan: consolidated price difference;
A wholly-owned subsidiary refers to a subsidiary wholly owned or controlled by a single parent company.