Logistics demonstration experiment by drone is carried out over Niigata Station South Exit Odori
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It also aims to allow related companies to enter and accumulate in areas such as "Niigata 2km".
Niigata City and TOMPLA Co., Ltd. (Chuo-ku, Niigata City) will demonstrate logistics using a drone over Niigata Station South Exit Mae-dori on the XNUMXth. → Continue reading
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AffiliateWhat is "Kangarigasha"?accountingOr one of the terms of accounting practice.Company(The companysubsidiaryIncluding, the relevant subsidiary is included. )But,Investment,human resources,資金,Technology,transaction, Etc., through the relationship such asCan have a significant impact on policy decisionsIn case of other companies.. This definitionInfluence criteriaSay. In other words, it is a company that has a significant influence on decision-making, even if it is not controlled by personnel, technology, transactions, capital, etc. in relation to its own company (if it is controlled, it becomes a subsidiary. ) (Company lawPrescribed byCompany calculation rulesHas a similar definition).
However, in the case of a bankruptcy company, etc., the principle of materiality is applied (a reorganization company, a liquidation company, a bankruptcy company, etc., and it is important for determining the financial and sales or business policy of the company. Companies that are deemed to have no effect shall not be affiliated companies).
Rules regarding terms, formats and preparation methods for financial statements, etc.(November 38, 11, Ministry of Finance Ordinance No. 27, "Rules for Financial Statements, etc.") In Article 59, Paragraphs 8 and 5, it is defined as follows..
- XNUMX. In this rule, "affiliated company" means the financial and business or business policy of a company, etc. other than the subsidiary company, etc. through the relationship of investment, personnel, funds, technology, transactions, etc. by the company, etc. and its subsidiary company, etc. Refers to a company, etc. other than the relevant subsidiary when it can have a significant influence on the decision of.
- (XNUMX) The cases that can have a significant influence on the determination of financial and business or business policies of companies other than the subsidiaries prescribed in the preceding paragraph refer to the cases listed in the following items.However, from the perspective of financial, business or business relationships, it is clear that it cannot have a significant impact on the financial and business or business policy decisions of companies other than subsidiaries. At times, this is not the case.
- (I) Companies other than subsidiaries, etc. (Companies, etc. that have been decided to start rehabilitation proceedings under the Civil Rehabilitation Law, Stock Companies that have received the decision to start rehabilitation proceedings under the Corporate Rehabilitation Law, Bankruptcy proceedings under the Bankruptcy Law) Companies, etc. that have received the decision to start, or other similar companies, etc., and companies, etc. that are deemed to be unable to have a significant influence on the decision on the financial and business or business policies of the company, etc. Excludes. The same shall apply hereinafter in this paragraph) If you own XNUMX% or more of the voting rights in your own calculation.
- (Ii) A person who owns XNUMX% or more and less than XNUMX% of the voting rights of a company other than a subsidiary in his / her own calculation, and falls under any of the following requirements. If you do
- B. Persons who are officers or employees, or those who can influence the determination of financial and business or business policies of companies other than subsidiaries, other than those subsidiaries. Being appointed as a representative director, director, or equivalent position of the company, etc.
- (B) Making important loans to companies other than subsidiaries.
- (C) Providing important technology to companies other than subsidiaries.
- (D) There are important sales, purchases or other business or business transactions with companies other than subsidiaries.
- (E) There is a fact that it is presumed that it can have a significant influence on the determination of financial and business or business policies of other companies other than subsidiaries.
- (Iii) Persons and self who are deemed to exercise the same voting rights as their own intention due to the close relationship between the voting rights they have in their own calculations and their own investment, personnel, funds, technology, transactions, etc. When combined with the voting rights owned by a person who has agreed to exercise the same voting rights as the intention of (including the case where he / she does not own the voting rights in his / her own calculation), the subsidiary When occupying XNUMX% or more of the voting rights of other companies other than the above, and when any of the requirements listed in the preceding items (a) to (e) is met.
- (Iv) When a company falls under the category of a company jointly controlled by a plurality of independent companies (meaning a company and a business entity equivalent to a company; the same shall apply hereinafter) based on a contract, etc. (hereinafter referred to as a "jointly controlled company").
In other words, if you have 20% or more of voting rights, or if you have a significant impact of 15% or more and less than 20%, you may become an affiliated company.
Affiliated company shares are undoubtedly financial instruments, but exceptionally, market value accounting is not applied at all. The carrying amount remains at the acquisition cost (although there is a compulsory write-down).
Consolidated accountingIn principle, investing in affiliated companiesEquity methodMust be applied. However, the principle of materiality is applied (if the application of the equity method does not have a significant impact on the consolidated financial statements, it may not be a company to which the equity method is applied).
For joint ventures, the equity method must be applied.International Accounting StandardProportional consolidation, which is approved in Japan, is not approved in Japan. The reason is that it is inappropriate to uniformly divide the assets, liabilities, etc. of a joint venture company, which is a mixed entity, in the consolidated financial statements in proportion to the equity ratio.
- ^ "Principles of Consolidated Financial Statements" (2th, XNUMXth, XNUMXnd).
- ^ Rules regarding terms, formats and preparation methods for financial statements, etc. | e-Gov Law Search