一、引言母公司在对子公司控股的情况下,有时候还会减持子公司的股权。母公司减持的这部分股权,是与子公司少数股东之间进行的交易,由于母公司股东和子公司的少数股东在合并层面均属于合并主体的股东,站在合并层面来看,这些交易只是合并主体股东之间的交易,交易后只是股东之间的持股份额发生改变,所以他们之间的这种交易在合并层面称为权益性 First, the introduction of the parent company in the case of holding subsidiaries, and sometimes also reduce the shareholding subsidiary. The shareholding lessened by the parent company is the transaction with the minority shareholders of the subsidiary. Since the minority shareholders of the parent company and the subsidiary are all the shareholders of the merger entity at the merger level, at the level of the merger, these transactions are only Transactions between the principal shareholders, after the transaction, only change the shareholding between the shareholders, so the transaction between them is called equity at the merger level