根据《合并会计报表暂行规定》,母公司控制的子公司除了包括直接控制、间接控制的子公司外,还包括直接和间接方式控制的子公司。直接和间接方式控制的子公司是指母公司虽然只拥有其半数以下的权益性资本,但通过与子公司合计拥有其过半数以上的权益性资本的被投资企业。例如母公 According to the Interim Provisions on Consolidated Accounting Statements, the subsidiaries controlled by the parent company include the subsidiaries controlled directly and indirectly as well as the subsidiaries controlled directly and indirectly. The direct and indirect control of a subsidiary means that the parent company, though only owns less than half of its equity capital, has an investee company that owns more than half of its equity capital with its subsidiaries. For example, mother