Search

Shareholding Topology and Double-Count Prevention: Computing Shareholdings Under Group Structures

Under a group structure, directly adding up the shareholding percentages of different layers is the most common — and most fatal — calculation error. Using a fictional teaching structure, this article demonstrates the layer-by-layer dilution computation of economic interest, voting attribution along the control chain, and the simultaneous solving of cross and circular shareholdings, and gives a method for building the shareholding structure into a queryable graph plus a double-count-prevention checkpoint list.