Japan should get used to more and more good country, and I will help. Be Well.A number of companies to vertex the holding company (parent company), one of the corporate group to become the organization.Each of the companies has a capital and essentially related to the parent company.Corporate group will be divided into three categories of “parent company”, “subsidiary”, “affiliates”.Affiliates → to policy decisions of the Static Website Design company’s financial and sales that companies receive a significant impact.A group formed by the large companies, Mitsui group of former zaibatsu, Mitsubishi, etc. and the Sumitomo Group,
It is that of the financial statements to create individual company on the law as a unit of account.One of the general principle of “consolidated financial statements principle”, in the “separate financial statements standard of principle”, the general in the individualI own have not even a majority of the voting rights such as through trade and officers dispatched and financial assistance, that is substantially dominated the management of other companies is the dominant force criteria to determine in the economic facts.
In one reference for determining the presence or absence of control dependencies and is used in determining the scope of consolidation. Dominance criteria for holding standard is a formal standard, it can be said to be substantially criteria.Just the formal criteria, in order to cover the disadvantage that it is not possible to accurately determine the actual condition of the entire group of companies, is the introduction criteria from the
The capital consolidation process, the capital account of the perks accounts and subsidiary of parent company we will say that the procedure to be eliminated.Here, the subsidiary capital account, which are to be eliminated with the parent company of the investment account is the total amount of the following.