本公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,在合并财务

The company partially disposes of long-term equity investments in subsidiaries without losing control.In the consolidated financial statements, the disposal price corresponds to the disposal of long-term equity investments and the subsidiary ’s net assets that continue to be calculated from the purchase date or the merger date The difference between the shares, adjust the capital premium or equity premium, if the capital reserve is not enough to offset, adjust the retained earnings

本公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,在合并财务报 表中,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算 的净资产份额之间的差额,调整资本溢价或股本溢价,资本公积不足冲减的,调整留存 收益

The company disposes part of the long-term equity investment in subsidiaries without losing the control right. In the consolidated financial statements, the difference between the disposal price and the share of the net assets of the subsidiary continuously calculated since the purchase date or the merger date corresponding to the disposal of the long-term equity investment shall be adjusted. If the capital reserve is insufficient to offset, the retained earnings shall be adjusted<br>