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关联企业中的的母子公司是两个相对应的概念。所谓母公司是指拥有另一公司的一定比例以上的股份,或通过协议方式能对另一公司实行实际控制的公司。与此相对应,其一定比例以上的股份被另一公司所拥有,或通过协议方式受到另一公司实际控制的公司即为子公司。母子公司法律关系的基本特征是:①子公司受母公司的实际控制,即母公司对子公司的一切重大事项拥有实际上的决定权,其中尤为重要的是能决定子公司董事会的组成和任免多数董事;②母公司对子公司的控制是基于股权的占有或控制协议,这种股权的占有只要拥有一定比例以上的股份,能获得
The mother-subsidiary companies in affiliated companies are two corresponding concepts. The so-called parent company is a company that owns a certain percentage or more of the shares of another company, or can exercise actual control over another company through an agreement. Corresponding to this, a company whose share of a certain percentage or more is owned by another company or is actually controlled by another company through an agreement is a subsidiary. The basic characteristics of parent-subsidiary legal relations are: 1 Subsidiaries are actually controlled by the parent company, that is, the parent company has actual decision power over all major issues of the subsidiary company, and it is particularly important to determine the composition and appointment of the subsidiary company’s board of directors. Most of the directors; 2 The control of the parent company over the subsidiary company is based on the ownership or control agreement of the equity. If the shareholding of the company is owned by a certain percentage or more of shares, it can be obtained.