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附录 关联方关系的认定

2017-11-10 8页 doc 30KB 7阅读

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附录 关联方关系的认定附录 关联方关系的认定 解释与举例-金字塔结构 1.关联方关系的认定 12关联方关系的存在是以控制、共同控制或重大影响为前提条件的。 从一个企业(上市公司)的角度出发,与其存在关联方关系的各方包括: 关联方关系是一个企业A(上市公司)与另外一家企业B或者 是A企业与自然人之间具有关联关系。 1 根据《企业会计准则第,号,长期股权投资》中的规定:“控制,是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。 2如果没有其他条件,仅依据持股比例这个数据来看:持股比例没有达到20%时,属于没有达到重...
附录 关联方关系的认定
附录 关联方关系的认定 解释与举例-金字塔结构 1.关联方关系的认定 12关联方关系的存在是以控制、共同控制或重大影响为前提条件的。 从一个企业(上市公司)的角度出发,与其存在关联方关系的各方包括: 关联方关系是一个企业A(上市公司)与另外一家企业B或者 是A企业与自然人之间具有关联关系。 1 根据《企业会计准则第,号,长期股权投资》中的规定:“控制,是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。 2如果没有其他条件,仅依据持股比例这个数据来看:持股比例没有达到20%时,属于没有达到重大影响;持股比例在20%,50%之间时,属于重大影响(联营企业);持股比例超过50%的,属于控制(子公司)。 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 张三妻 张三 B2公司总经 理 10% 52% 企业集团 A 5% 20% 51% 31% 上市公司B2 上市公司B1 25% 28% 51% 51% 子子子公公公司D1 司司C1 C2 金字塔方式控制 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 关联关系关联关系公 控制方式 解释 类型 司 (1)某一个企业直接控制一直接控制 A-B1 个或多个企业 (2)某一个企业通过一个或 间接控制 若干中间企业间接控制一个A-C1 或多个企业 控制与被控制(3)一个企业直接地和通过 方 直接+间接 一个或若干中间企业间接地A-B2 控制一个或多个企业 B1-D1 共同控制方之间构成关联关共同控制 B2-D1 系, C1-C2 C1-D1 被控制方之间 C2-D1 B1-B2 施加重大影响方之间。构成重大影响 关联关系, 合营、联营 ,, 自然人与公司 及其控制的公 司之间 2.不构成关联方关系的情况 (1)与该企业发生日常往来的资金提供者、公用事业部门、政府部门和机构,以及与该企业发生大量交易而存在经济依存关系的单个客户、供应商、特许商、经销商和代理商之间,不构成关联方关系。 (2)与该企业共同控制合营企业的合营者之间,通常不构成关联方关系。 (3)仅仅同受国家控制而不存在其他关联方关系的企业,不构成关联方关系。 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional l第 3 页 共 5 页 创建时间:2010-2-27 9:55:00 anguage literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 3. 关联交易的类型 多种形式,包括日常生产经营、重大资产购销、担保、借贷等等。 为何这样多,中国早期上市公司多为剥离上市 交易往往是利益的输送,当然也有输入 4.关联方的披露: 参看佛山照明2010年年报(1)P8(公司实际控制人);P99(财务-关联方及交易的披露) 1)企业无论是否发生关联方交易,均应当在附注中披露与该企业之间存在直接控制关系的母公司和子公司有关的信息。 ?母公司和子公司的名称。 母公司不是该企业最终控制方的,还应当披露最终控制方名称。 ?母公司和子公司的业务性质、注册地、注册资本(或实收资本、股本)及其变化。 ?母公司对该企业或者该企业对子公司的持股比例和表决权比例。 (2)企业与关联方发生关联方交易的,应当在附注中披露该关联方关系的性质、交易类型及交易要素。 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 【例题】甲企业相关的下列各方中,与甲企业构成关联方关系的有( )。 A.对甲企业施加重大影响的投资方 B.与甲企业发生大量交易而存在经济依存关系的供应商 C.与甲企业控股股东关键管理人员关系密切的家庭成员 D.与甲企业受同一母公司控制的其他企业 E.甲企业母公司的关键管理人员 【答案】ACDE 【解析】选项B,仅仅存在经济依存性的供应商不属于关联方。 【例题】在与关联方发生交易的情况下,企业应当在会计报表附注中披露有关关联方及其交易的信息有( )。 A.关联方关系的性质 B.关联交易的金额和交易类型 C.关联交易未结算项目的金额 D.关联交易相关款项的收付方式和条件 E.关联交易的定价和确定交易价格的原则 【答案】ABCDE dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional l第 5 页 共 5 页 创建时间:2010-2-27 9:55:00 anguage literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases
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