外文翻譯---25年法國企業(yè)集團(tuán)的發(fā)展成果和經(jīng)驗(yàn)-文庫吧資料
2025-05-22 11:17本頁面
【正文】 he economy, and the need to have reference statistics on them. Only private databases of consolidated accounts were providing information on the biggest EGs. Accounting rules on consolidation were not sufficiently uniform to be suitable for statistics. Therefore INSEE had to develop its own definition of an EG, and designed a survey to identify these groups. Statisticians have defined the statistical group as a group of corporations dependent on the same parent pany, giving a precise definition of the terms “dependent” and “parent pany.” The parent pany, called “group head,” is a corporation which is neither directly nor indirectly “controlled” by any other pany and which itself controls at least one other pany. The “core” of the group is the group head and the panies it controls directly or indirectly. “Control” is the ability of the group head to define the strategic orientations of the subsidiary. This control derives from the ownership of the equity capital, through the exercise of the voting rights which allow appointment of directorial bodies. Such a definition of control is a matter of “all or nothing”: one pany either controls another (if it owns directly or indirectly the absolute majority of voting rights) or it does not. The statistician will therefore define and measure the “control rate.” The financial links (LIFI) survey is an annual mandatory statistical survey of private corporations. It has existed since 1980. The enterprises surveyed meet at least one of the following criteria: total amount of equity interest greater than million euros , personnel in excess of 500 employees, turnover in excess of 30 million euros. In 2020, about 24 000 corporations were surveyed. In addition INSEE is in charge of updating the Administrative Register of Enterprises Under Majority Control of the State. Since 2020, INSEE has pleted the scope of the survey with another administrative source: the information published by French corporations to the mercial courts, which enpasses not only annual accounts but as well the names of shareholders. This source provides the financial links data for corporations below the thresholds of the LIFI survey. The collected information consists of: Identification characteristics of the corporation (administrative ID number, corporation name, address, activity, legal form, number of employees, total value of majority and minority interests). shareholders of the canvassed corporation: corporate name, address (at least nationality), and percentage of voting rights held by each shareholder (only for legal persons). position of the shares’ portfolio: for each subsidiary or affiliate, the corporation name, address, administrative ID number, activity, percentage of capital and voting rights held, and value of the interests reported in the accounts of the canvassed corporation. The sampling list is derived from a statistical database of the accounts of all corporations registered in France, that integrates copies of the corporate tax reports. An algorithm delineates from the financial links the position of each EG, its group head, and for each subsidiary its rank (. one for direct subsidiaries of the group head, n+1 for subsidiaries of a corporation that is itself of rank n). One of the most delicate points concerning statistics on EGs has to do with the territory in which their subsidiaries are located, because it goes beyond the national borders. This is the case when the ownership chain has several links beyond the borders: the first link is collected via LIFI, but is more difficult with lower ranked corporations for foreign EGs. In order to make up for this weakness of information, since 1994 INSEE has been making use of data on foreign investments in France from the administrat
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