felix_cong 当前离线
CFA New Member
A hold B(valued 160) 75% shares, B hold C(valued 80) 80% shares.
Minority interest=?
whitebear 当前离线
MI
-B: 160*(1-75%)=40
-c: 80*(1-80%*75%)=32
-total: 72
TOP
Caribbeen 当前离线
Per my undertanding,
MI=1-75%*80%=40%
中文成多级控股,英文忘记了,之前在读原版的Business Law里见过.
参考案例,李氏家族的Trust Structure.