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Consolidation Caffe Store - Coggle Diagram
Consolidation
Caffe Store
Main reason
Group Structures & Control
Parent and Subsidiary
Parent are on the top
and the subsidiaries are underneath it.
Evrithing is a subsidiary whta a
Paretn fulli control.
Ows more then 50% of share
All of them together are the
Group
Control Model
Indirect controll
A parent onw a company
witch onw an other company
The group chat can be intimidating and
tangled
Complexity just
a lots of simple questions
stuck up
Does the top control the one below?
If the answe is yes for, dose the company
contols and other below it, then on the top the parents have it directly
Direct controll
The parent holds the shares itself
Contorl types
Joint ventures
Shared control, big decisions has to make together
Both must be agree
Associates
You have significant influence 20-50%
Subsidiaries
You own most of the shares more than 50%
Business Combinations
& Goodwill
NCI
IC Transactions Eliminations
Foreign Currency Translations
Equity Method (JV and Associates)