第二条 本办法以法人企业作为分类对象，根据企业实收资本中某种经济成分的出资人实际出资情况进行分类,并按出资人对企业的控股程度，分为绝对控股和相对控股。
根据国家统计局的分类规定，相对控股是用来描述企业控股情况的术语，指某一股东的股权比例不超过50%，但是比其他任一股东的股权比例都大。
举个例子，张三持有A公司30%的股份，但是A公司的股权极度分散，第二大股东的持股比例仅为5%。此时虽然张三仅持有30%，但仍然构成相对控股，即张三能实际控制公司。
控股权为 controlling interest，即 the ability to determine, direct, or decide important matters affecting the business entity.
根据以下信源，结合国家统计局的定义，相对控股可以暂译为dominant minority shareholding。
- 31 CFR § 800.208 - Control.
(a) The term control means the power, direct or indirect, whether or not exercised, through the ownership of a majority or a dominant minority of the total outstanding voting interest in an entity, board representation, proxy voting, a special share, contractual arrangements, formal or informal arrangements to act in concert, or other means, to determine, direct, or decide important matters affecting an entity; - A court, asked to dismiss a claim against Tesla Motors, found it reasonably conceivable that Elon Musk, a 22.1% shareholder, was a controlling shareholder because of his ‘actual domination and control over the directors’ wielding more power than may be evidenced by the minority shareholding.
- If a U.S. SPAC is controlled by a foreign investor and seeks to engage in a controlling investment in a U.S. business through a de-SPAC transaction, the SPAC should consider CFIUS implications. A foreign investor can acquire a controlling interest through the acquisition of a dominant minority shareholding stake or by acquiring certain decision-making rights with respect to the SPAC.
关于作者
- Joey Zhang，译者/内容创作者，法学学士，持有中国法律职业资格，长期从事法律翻译及商业翻译。
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