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目前,我国某些教材对控股关系的阐释有误。笔者根据国内最新研究动向,在此予以勘正。投资公司拥有被投资公司半数以上的股份,具体包括以下三种情况: 1、单层控股关系。是指投资公司直接拥有被投资公司半数以上的权益性资本。如A公司直接拥有B公司60％的股份,B公司其余40％的股份被其他股东持有。在这种情况下,B公司就成为A公司的子公司。A
At present, some teaching materials in our country have incorrect explanations on the controlling relationship. The author according to the latest research trends in China, to be corrected here. The investment company owns more than half of the investee company's shares, including the following three situations: 1. The single-level holding relationship. It means that the investment company directly owns more than half of the equity capital of the invested company. If Company A directly owns 60% of Company B, the remaining 40% of Company B is held by other shareholders. In this case, Company B becomes a subsidiary of Company A. A