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Exactly 50% of voting right – subsidiary or associate?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Exactly 50% of voting right – subsidiary or associate?

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • May 30, 2020 at 3:16 pm #572361
    kyle091214
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    Hi Mike,

    Thank you for your SBR lactures.

    While studying chapter4 Basic Group Structure, I come across the idea of two companies, A and B owning exactly 50% of voting power of company C.

    in this case, Can both A and B form a group structure with C?

    June 1, 2020 at 2:05 pm #572508
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Likely to be joint venture – if each party has right of veto.

    Or an associate if each party can exercise significant influence.

    So, either way = equity accounting.

    Unlikely to be a subsidiary.

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