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

In the consolidated financial statements, the difference between the disposal price and the disposal of long-term equity investment should be the difference between the subsidiary's net asset shares continuously calculated from the purchase date or the merger date, and the capital premium or equity premium is adjusted. , Adjust retained earnings

In the consolidated financial statement, the disposal price and the disposal of long-term equity investment shall be subject to the difference between the share of net assets calculated continuously by the subsidiary from the date of purchase or the date of the merger, adjust the capital premium or equity premium, and if the capital reserve is not reduced, the adjusted retained income is adjusted

In the consolidated financial statements, the difference between the disposal price and the share of the net assets of the subsidiary corresponding to the disposal of the long-term equity investment that has been continuously calculated since the purchase date or the merger date shall be adjusted for the capital premium or capital stock premium. If the capital reserve is insufficient to offset, the retained earnings shall be adjusted<br>