1, business combination;

2. Obtained by paying cash;

3. Obtained by issuing equity securities;

4. Investor input;

5. Obtained through non-monetary assets exchange and debt restructuring;

6. Debt restructuring.

Legal basis: Accounting Standards for Business Enterprises No.2-Long-term Equity Investment

Article 7 Long-term equity investments in which investors can exercise control over the invested entity shall be accounted for by the cost method.

Article 8 Long-term equity investments accounted for by the cost method shall be priced according to the initial investment cost. When increasing or recovering investment, the cost of long-term equity investment should be adjusted. The cash dividend or profit declared by the invested entity shall be recognized as the current investment income.

Article 9 Investors' long-term equity investments in joint ventures and associated enterprises shall be accounted for by the equity method in accordance with the provisions of Articles 10 to 13 of these Standards.

Part of the equity investment of investors in affiliated enterprises is indirectly held through venture capital institutions, mutual funds, trust companies or similar entities (including investment-linked insurance funds). Regardless of whether the above-mentioned entities have a significant impact on this part of the investment, investors can choose to measure the indirectly held part of the investment at fair value in accordance with the relevant provisions of the Accounting Standards for Business Enterprises No.22-Recognition and Measurement of Financial Instruments, and the changes are included in the profits and losses, and the rest are measured by the equity method.