Supplement:
Four relationships between invested enterprises and invested enterprises;
1, the right of control refers to the right to decide the financial and business policies of an enterprise and obtain benefits from its business activities.
2, * * * * has control, refers to the control of an economic activity according to the contract.
3, significant influence, refers to the enterprise's financial and business policies have the power to participate in decision-making, but do not decide these policies.
4, no control, no * * * control and no significant impact.
The products produced by the invested company are the raw materials needed by the investing enterprise, and the price of this raw material fluctuates greatly in the market, so it is impossible to guarantee the supply. In this case, the investing enterprise can control or exert great influence on the invested entity through its shares, so that the raw materials needed for its production can be directly obtained from the invested entity, and the price is relatively stable, ensuring the smooth progress of its production and operation.
Extended data
Investment difference
As a shareholder, equity investment has the right to participate in decision-making and voting, and enjoys dividends according to the profits realized by the enterprise; Debt investment is a creditor, which is equivalent to lending money to the other party. It has no right to vote. It only collects interest regularly according to the agreement of the creditor's rights, and this interest is generally fixed and has no direct relationship with the operation of the enterprise.
The differences between long-term investments such as equity investment and debt investment and the above-mentioned short-term investments are as follows:
1, with different investment periods.
2. Different investment methods.
3. Accounting method
Investment company (investment company)
An investment company is a kind of financial intermediary, which concentrates the funds of individual investors and invests them in many securities or other assets. "Asset concentration" is the core meaning behind securities investment companies. In the investment portfolio established by the investment company, each investor has the right to claim the investment portfolio in proportion to the investment amount. These investment companies provide a mechanism for small investors: they can organize themselves to obtain the benefits of large-scale investment.
Investment companies have achieved the following important functions for investors:
1, record preservation and management. Investment companies regularly issue management reports to record the distribution of capital gains, dividends, investments and principal redemption; At the same time, they can reinvest interest and dividend income for investors.
2. Diversity and separability. Through the concentration of assets, investment companies enable investors to hold a part of many securities. Individual investors can't operate like big investors, but investment companies enable them to achieve this.
3. Expert management. Most (but not all) investment companies have full-time securities analysts and securities managers to operate securities in order to obtain the best investment results.
4. The transaction cost is low. Because investment companies conduct large transactions, they can save a lot of money on brokerage fees and commissions.
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