Summary
Samenvatting Topic 11 a,b,c: FVA (Semester 1: 22/23)
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Alles van topic 11 a,b,c wordt hier besproken: Theorie en voorbeelden (oefeningen)
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Topic 11a: Introductie FVAFVA = duurzame participaties in andere ondernemingen
Soorten aandelen
- Boekhoudkundige verwerking is afhankelijk van het doel van de investering
➢ Waardering is compleet verschillend
Situering in de MAR
Hoe % participatie bepalen
- Deelnemingen in verbonden ondernemingen
Ondernemingen zijn verbonden wanneer er sprake is van controle
- Wat is controle ?
= Beslissende invloed op de aanstelling meerderheid bestuurders of de orïentatie van
het beleid
o Controle: in rechte (onweerlegbaar)
▪ Bezit meerderheid stemrechten (≥ 50% aandelen)
▪ Recht meeerderheid van bestuurders te benoemen of te ontslaan
o Controle: in feite (weerlegbaar)
▪ Op laatste en voorlaatste algemeen vergadering beschikken over
meerderheid van de aanwezige stemmen
, Voorbeelden:
1)
Verbonden Verbonden
- Duvel = eigenaar van Dekonicnk
- Aandelen van Dekonick op de Jaarrekening van Duvel
- Aandelen van Antwerp City niet op de Jaarrekening -> Niet rechtsreeks verbonden
2)
- In Jaarrekening van A
▪ D
▪ B
- In Jaarekeing van B
▪ C
3)
- D en B zijn verbonden met A
- E is Deel.verhouding met A
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