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Listed companies holding shares of other companies are not included in the consolidated statements. Why is this happening?

Generally, consolidated statements will only be made when holding shares. Simply holding shares is generally accounted for as investment income.

Otherwise, I spent 6,543,800 yuan to set up a company, and then all the top 500 companies in the world invested a little, so I can merge the statements. Isn't it easy to become the largest company in the world?

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