论文部分内容阅读
购买子公司的少数股权,是指在一个企业已经能够对另一个企业实施控制即双方存在母子公司关系的基础上,为增加持股比例,母公司自子公司的少数股东处购买少数股东持有的该子公司全部或部分股权。根据企业合并的定义,由于该交易或事项不涉及控制权的转移,不会导致报告主体发生变化,因此不属于企业合并。
The purchase of minority interests in a subsidiary refers to the fact that in order to increase the proportion of shares held by an enterprise that has already been able to exercise control over another enterprise on the basis of the parent-subsidiary relationship between the two parties, the minority interests of the parent company purchased from the minority shareholders of the subsidiary are held by minority shareholders All or part of the shareholding of the subsidiary. According to the definition of business combination, the business or transaction does not involve the transfer of control and will not result in the change of the report body. Therefore, it is not a business combination.