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英语翻译is otherwise able to control an entity such that its fin

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英语翻译
is otherwise able to control an entity such that its financial results are consolidated into the financial results of such party under generally accepted accounting principles in the country of incorporation.
仅供参考: 如果(A方)控制一个实体,按照该实体所在的国家的同行的财务原则,该实体的财务状况可以被整合到A方的财务数据中