1. Provide investment management services for investors and obtain funds from one or more investors. This is a significant difference between investors and other subjects.
Second, the sole purpose of the company's operation is to make investors get returns through capital appreciation, return on investment or both. The investor's business purpose can be reflected from its establishment purpose, investment management mode, investment period, investment exit strategy and so on.
For example, the purpose of fund investment stated in the prospectus is to realize capital appreciation. Generally speaking, the investment period is longer and the exit strategy is clearer. For investment, these descriptions are consistent with the investor's business purpose; On the contrary, if the fund's business purpose is to develop, produce or sell something in cooperation with the investee. Products are not the main body of investment.
Third, the company measures and evaluates the performance of almost all investments at fair value. For investors, the information provided by fair value measurement is more relevant than the financial statements of the investment of the merged subsidiary or joint venture or associated enterprise calculated by equity method.
Fair value measurement is embodied in: when reporting its financial status and operating results to investors, its investment should be measured at fair value, and fair value information should be provided to key management personnel so that they can evaluate their investment performance. Make corresponding investment decisions.
However, investors do not need to measure the fair value of non-investment assets such as fixed assets and liabilities.
Extended data:
1, characteristics of investors
1) If the sole business purpose of the company includes the investor and the entity indirectly controlled by the investee, all entities controlled by it shall be included in the scope of consolidated financial statements. It has more than one investment.
2) There are still exemption clauses, and other subsidiaries may not be merged to obtain the funds of one or more investors. However, investors are not related parties of the entity.
2. The significance of the investor.
An investor refers to an entity that engages in investment activities, has a certain source of funds, and enjoys the rights, responsibilities and interests of investment income. The division of investor scope is the definition of the main investment fields of specific investors.
The investors in China include the central government, individuals, enterprises and local governments.
The investment subject is the combination of three powers: the decision-making subject: the investment decision-making power. Responsible subject: bear political, legal, social and moral risks. Stakeholders: The essence of investor's income right (including profit and non-profit income) is the personification of ownership of economic factors in the investment field.
People's Network-Diversification of Investment Subjects
Baidu encyclopedia-investment theme