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In the merger of partnership fund companies, which subject should the rights and interests of other investors be placed?
Owner's equity account.

In the consolidated statement, other investors' equity is other comprehensive income and belongs to the owner's equity account.

Fund companies refer to fund management companies, which are legally established in China with the approval of China Securities Regulatory Commission and manage fund raising, fund share subscription and redemption, fund property investment, income distribution and other fund operation activities. The legal raising of securities investment funds shall be undertaken by the fund manager, who is a fund management company established according to law.