Wirtschaftsprüfer

1. Determining Whether a Company Holds Equity in Other Companies To determine whether Company 1 holds an ownership interest in another company, one should check if the sum of the first row of the direct ownership matrix, excluding treasury shares, is greater than zero. For example, given the following direct ownership matrix, first set all diagonal elements to zero, then multiply it by an 𝑛 × 1..

The ownership interest is calculated by dividing the number of shares a shareholder owns by the number of shares outstanding in the market. Shares include both common and preferred stock, but generally refer to common stock. Treasury shares are typically excluded from the denominator in this calculation, as they do not carry voting or dividend rights under corporate law. Therefore, the denominat..