NO.PZ202304050100007201
问题如下：
(1) The net income or loss (in thousands) from the Val Blanc subsidiary that was included in Nation's income for 2010 is closest to:
选项：
A.–$957.
–$791.
–$961.
解释：
The functional currency for the Val Blanc subsidiary is the euro because the resort operates independently and attracts European tourists. The prices are set in euros, and the resort is also financed in euros. Therefore, the financial statements would be translated using the current rate method. Under the current rate method, the net earnings (loss) is calculated using the average rate for the July–December 2010 period: €725 thousand loss*$1.3198/€1 = –$957 thousand.
1、题目中说到“Nation left the local managers in place to make all operating and financial decisions”，也就是子公司所有经营融资决定都由母公司做出，这个也不能表示子公司依附于母公司吗？
2、请问判断子公司是否依附于母公司的条件有哪些呢？是否仅有一条，就是子公司functional currency与母公司相同时，才算依附呢？
