What is included in long term equity investment, and what investments are included in long term equi

1) Equity investment in which the investing enterprise can exercise control over the investee, i.e., investment in the subsidiary;

2) Equity investment under joint control of the investee by the investment enterprise and other joint venture parties, i.e., investment in the joint venture;

3) Equity investment by the investment enterprise that has a significant impact on the investee, i.e., investment in an associated enterprise;

4) Equity investments held by the investment enterprise that do not have common control or significant influence on the investee, and have no equity investment in the active market, and whose fair value cannot be reliably measured.

Scope of long-term equity investment.

1) Equity investments held by the enterprise that can exercise control over the investee, i.e., investments in subsidiaries.

2) Equity investments held by the enterprise that can exercise joint control over the investee together with other joint venture parties, i.e., investment in the joint venture.

3) Equity investments held by enterprises that can exert significant influence on the investee, i.e., investments in associated enterprises.

4) The enterprise does not have control, joint control or significant influence over the investee, and does not have the best equity investment in the active market and the fair value cannot be reliably measured. In addition to the above-mentioned circumstances, other equity investments held by enterprises shall be handled in accordance with the provisions of Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments.

Long-term investments are divided into long-term ** investments, long-term bond investments, and other long-term investments according to their nature. Long-term** investments are the purchase and holding of common and preferred shares of other companies. Long-term debt investment refers to the purchase of bonds and other debt investments that cannot be realized or are not ready to be realized at any time within one year (excluding one year).

Other long-term investments include various financial investments in companies, investment banks, and financial industries, with a wide range.

Long-term equity investment refers to the acquisition of shares of the investee through investment. An enterprise's equity investment in other entities is usually regarded as long-term holding, and through equity investment to achieve control over the investee, or exert significant influence on the investee, or to establish a close relationship with the investee, so as to diversify the operational risk.

Hello, long-term equity investment includes four categories:

First, investment in subsidiaries;

Second, investment in joint ventures:

third, investment in associates;

Fourth, there are "four nos" investments, that is, investments that are not controlled, have no joint control, have no significant impact, and are not even calculable at fair value.

Long-term equity investment.

1) Equity investment in which the investing enterprise can exercise control over the investee.

i.e. investment in subsidiaries;

2) The investment enterprise and other joint venture parties jointly implement equity investment under the joint control of the Qianchun investment unit, i.e., the joint venture.

Investment; 3) Equity investment by the investment enterprise that has a significant impact on the investee, i.e., investment in an associated enterprise;

4) Equity investments held by the investment enterprise that do not have common control or significant influence on the investee, and have no equity investment in the active market and cannot be reliably measured at fair value.

Legal Analysis: Long-term Equity Investment Methods:

1. The merger of Qitong cave industry was formed;

2. Obtained by paying cash;

3. Obtained by issuing equity **;

4. Investor investment;

5. Obtained by means of non-monetary asset exchange, debt restructuring, etc.;

6. Debt restructuring obtained.

Legal basis: Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investment

Article 7 The long-term equity investment in which the investor can exercise control over the investee's lead shall be accounted for by the cost method.

Article 8 The long-term equity investment accounted for by the cost method shall be valued according to the initial investment cost. The cost of the long-term equity investment should be adjusted for the additional or recouped investment. The cash dividends or profits declared by the investee shall be recognized as investment income for the current period.

Article 9 The long-term equity investment of an investor in an associate enterprise or a joint venture shall be accounted for by the equity method in accordance with the provisions of Articles 10 to 13 of these Standards.

If an investor's equity investment in an associated enterprise is indirectly held through venture capital institutions, common ventures, trust companies or similar entities including investment-linked insurance**, regardless of whether the above entities have a significant impact on this part of the investment, the investor may, in accordance with the relevant provisions of Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, measure the part of the investment indirectly held at fair value and its changes through profit or loss, and use the equity method to account for the remainder.

Equity investment is usually for the purpose of holding a company for a long time (at least more than one year) or investing in a company for a long time, in order to achieve the purpose of controlling the investee, or exerting significant influence on the investee, or establishing a close relationship with the investee for the purpose of diversifying business risks. If the investee is in poor operating condition or goes into bankruptcy liquidation, the investee, as a shareholder, also needs to bear the corresponding investment losses. Equity investment usually has the characteristics of large investment, long investment period, high risk and can bring greater benefits to the enterprise.

The profit margin of equity investment is quite broad, one is the dividend of the enterprise, and the other is that once the enterprise is listed, there will be more generous returns. At the same time, you can also enjoy a series of preferential measures such as allotment and share gift. There are four types of investment in the silver rights of the shares:

1) Control refers to the right to determine the financial and operational policies of an enterprise, and to obtain benefits from the business activities of the enterprise. (2) Joint control refers to the common control of a certain economic activity as agreed in the contract. (3) Significant influence refers to having the power to participate in the decision-making of an enterprise's financial and operational policies, but does not determine these policies.

4) No control, no common control, and no significant impact.

1) Equity investment in which the investing enterprise can exercise control over the investee, i.e., investment in the subsidiary;

2) The investment enterprise and other joint venture parties jointly implement the equity burning liquid investment in the investee, that is, the investment in the joint venture;

3) Equity investment by the investment enterprise that has a significant impact on the investee, i.e., investment in an associated enterprise;

4) Equity investments held by investment enterprises that do not have common control or significant influence over the investee, and do not have ** in the active market, and whose fair value cannot be reliably measured.

1. Equity investment that the investor can control over the investee, i.e., investment in the subsidiary;

2. Equity investment in which the investor and other joint venture parties exercise joint control over the investee and have rights to the investee's net assets, i.e., investment in the joint venture;

3. Equity investment by the investor that has a significant impact on the investee, i.e., investment in an associated enterprise. In addition to the above, other equity investments, including venture capital institutions, common **, and financial assets held by similar entities that are measured at fair value in accordance with the provisions of Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments at the time of initial recognition, and their changes are included in profit or loss, and equity investments of investment entities in subsidiaries not included in the consolidated financial statements, as well as other equity investments, shall be in accordance with Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments and other relevant standards.

1. The difference between long-term equity investment and joint venture arrangement.

1. At present, the accounting standards have made major adjustments to long-term equity investment: that is, there is no ** and no fair investment in the market. The remaining three are investments in subsidiaries, and the general investment ratio is more than 50 (excluding 50) investment, and the subsidiaries are controlled; The second is to exercise joint control over the investee, that is, a joint venture, with a general investment ratio of 50 each, and the investee is jointly controlled; Third, the investment ratio is below 50 (excluding 50) and down to 20, which has a significant impact on the invested enterprise, that is, the joint venture.

2. The first type of investment is accounted for by the cost method; The latter two forms of investment are accounted for using the equity method. The so-called equity method accounting means that the investee has to adjust the book value of the long-term equity investment according to the investment ratio due to changes in the identifiable net assets of the investee, including profits, losses or declared cash dividends.

2. What are the characteristics of the joint venture.

Its main feature is that both parties to the joint venture must calculate equity in currency, and share profits, risks and losses according to the proportion of equity; An economic entity with legal personality must be established; The board of directors must be jointly formed, and the manager and deputy manager must be jointly entrusted to facilitate the joint management and operation of the joint venture. Cooperative enterprises, the use of contractual joint ventures. Its main feature is that the two parties do not necessarily calculate the equity in currency, nor do they necessarily share the income according to the proportion of equity, but calculate it according to the investment method and distribution ratio stipulated in the agreement; It is not necessary to form a joint management organization, but only to share the responsibilities and obligations in the operation according to the contract.