# , GAAP,
,

         .

 ,         .

      ,  100%           .

:                 /,     (    )?

----------

?

     :
 -     (   ) - full (global) consolidation
 -        ()            (proportional method)
-       equity method 

  -  ,       (related parties)

----------

, ..    1   10 ,        7  ,        . 

     ,            , ..       .

 2-3        ,   .

  ,           ?

----------

