Article 6 The disclosure of rights and interests in subsidiaries shall be governed by Article 6 of Accounting Standards for Business Enterprises No.33-Consolidated Financial Statements, Accounting Standards for Business Enterprises No.465438+0-Disclosure of Rights and Interests in Other Entities and Article 7 of Accounting Standards for Business Enterprises No.33-Consolidated Financial Statements, which shall be determined on the basis of control. Control means that investors have power over the investee, enjoy variable returns by participating in the related activities of the investee, and have the ability to use the power over the investee to influence the amount of returns. The relevant activities mentioned in these Standards refer to activities that have a significant impact on the return of the invested entity. The relevant activities of the invested entity should be judged according to the specific circumstances, which usually include the sale and purchase of goods or services, the management of financial assets, the purchase and disposal of assets, research and development activities and fund-raising activities. Article 8 of the Accounting Standards for Enterprises No.33-Consolidated Financial Statements An investor shall comprehensively consider all relevant facts and circumstances and judge whether to control the invested entity. Once the change of relevant facts and circumstances leads to the change of relevant elements involved in the definition of control right, investors should re-evaluate. Relevant facts and circumstances mainly include: (1) the purpose of establishing the invested unit. (2) The related activities of the investee and how to make decisions on related activities. (3) Whether the rights enjoyed by the investor enable it to dominate the related activities of the investee. (4) Whether the investor enjoys variable income by participating in the related activities of the investee. (five) whether the investor has the ability to use the power of the invested entity to influence its return amount. (six) the relationship between investors and other parties. Article 9 of the Accounting Standards for Business Enterprises No.33-Consolidated Financial Statements: An investor enjoys the right to lead the relevant activities of the investee at present, and whether or not he actually exercises this right, it is deemed that the investor has power over the investee. Article 10 of the Accounting Standards for Enterprises No.33-Consolidated Financial Statements If two or more investors have the right to unilaterally lead different related activities of the investee, the party that can lead the activities that have the most significant impact on the return of the investee enjoys the right to the investee.