中外合作企业由于存在提前归还投资的情况,不同于一般的公司,故对如何分红及合营期满后资产的归属均在章程中作了特别规定。但如果子公司为合作企业时,其利润分配可能不按股权比例进行,那么母公司的投资收益应如何确定?如果子公司的资本公积由于接受捐赠等因素而增加时,母公司? Sino-foreign cooperative enterprises, due to their early return of investment, are different from ordinary companies. Therefore, special provisions are made in the Articles of Association on how to dividends and the ownership of assets after the expiration of the joint venture. However, if the subsidiary is a cooperative enterprise, the profit distribution may not be carried out according to the proportion of equity, so how should the investment income of the parent company be determined? If the capital surplus of the subsidiary increases due to donations and other factors,