a. If the enterprise issues consoli

a. If the enterprise issues consolidated financial statements, 100 percent of the quantities
attributable to the parent company and 100 percent of the quantities attributable to its
consolidated subsidiaries (whether or not wholly owned) shall be included.
b. If the enterprise's financial statements include investments that are proportionately
consolidated, the enterprise's quantities shall include its proportionate share of the investee's
quantities.
c. If the enterprise's financial statements include investments that are accounted for by the
equity method, the investee's quantities shall not be included in the disclosures of the
enterprise's quantities. However, the enterprise's (investor's) share of the investee's
quantities of reserves shall be reported separately, if significant.

結果 (中文) 1:

a.如果企业问题合并财务报表，100%的数量归因于母公司和 100%的数量归因于其合并的子公司 （还是不能完全拥有） 应包括在内。b.如果企业的财务声明包括投资比例整合，企业的数量应包括被投资单位的持股比例数量。c.如果企业的财务声明包括所占的投资权益法被投资单位的数量不应包括在的披露企业的数量。然而，企业 （投资者） 的投资份额如果有统计学显著性，须分别汇报的储备数量。

結果 (中文) 3:

如果企业合并财务报表的问题，量百分之100
归属于母公司的数量占其
合并子公司和百分之100（是否应包括独资）。
如果企业的财务报表，包括投资比例
合并，企业的数量应按比例分享投资的
量。
如果企业的财务报表，包括投资由
权益法核算，投资的数量不应包括的企业数量披露
。然而，企业（投资者）的投资份额的
量应单独报告，如果有。