Indirect holding mode:
1, father-son-grandson structure, that is, the parent company directly owns 80% of the shares of subsidiary A and subsidiary A directly owns 70% of the shares of subsidiary B. Then the parent company indirectly owns 56% of the shares of subsidiary B (80%×70%), and the minority share of subsidiary B is 44%. Therefore, the parent company should not only be under this structure, but whether the sun company with indirect shareholding should be included in the scope of merger does not depend on the holding method and the actual shareholding ratio, but on whether the parent company can control the enterprise with indirect shareholding. Therefore, even if the above example is changed to that subsidiary A only owns 60% of the shares of subsidiary B, the parent company indirectly owns 48% (80% × 60%) of the shares of subsidiary B, and the minority share of subsidiary B accounts for 52%. At this time, subsidiary B still needs to be included in the scope of merger. Because the parent company controls A, while A controls B, and the parent company indirectly controls B. The preparation of consolidated accounting statements can adopt a bottom-up and progressive way.
2. Associated subsidiaries. Although the parent company does not hold more than half of the shares of another company (B), it holds more than half of the shares of B through its subsidiary (A), thus forming an enterprise group structure. In Figure 2, the parent company directly owns 20% of the shares of subsidiary B, indirectly owns 32% (80 %× 40%) of the shares of subsidiary A, the parent company * * * owns 52% of the shares of subsidiary B, the remaining 48% is owned by minority shareholders, and 8%(20%×40%) is indirectly owned by minority shareholders of subsidiary A, and the parent company and ..