Financial Terms: Upward Sales
Up sale (Upstream Sale) is also called reverse pin. The act of selling the assets and issuing bonds to the parent company by a trading sub company within the enterprise group.
Relative to downward sales.
When selling up, the subsidiary has already realized income, cost, and profit and loss on its account, but it is from the enterprise.
group
Look, as long as the parent company has not sold the inventory to the outside world, or the long-term assets purchased from the subsidiary, or the subsidiary bonds still purchased, there will always be unrealized gains or losses or deductive gains and losses. The unrealized gains and losses and deductive gains and losses should belong to the subsidiary company, and then be apportioned between the parent company and the minority shareholding according to its shareholding ratio.
Under the complex rights and interests law, the parent company should adjust the investment income and the long-term equity investment according to the assessed amount. When calculating the minority shareholders' profits and losses, it should also adjust the unrealized gains and losses or deductive gains and losses which are apportioned by minority shares.
Therefore, the unrealized gains and losses arising from upward sales and presumption.
Profit and loss
Profit and loss for minority shareholders
minority
Shareholders' equity has had an impact.
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