沃伦·巴菲特：伯克希尔 1980 年致股东信·摘录2

Generally accepted accounting principles require (subject to exceptions, naturally, as with our former bank subsidiary) full consolidation of sales, expenses, taxes, and earnings of business holdings more than 50% owned. Blue Chip Stamps, 60% owned by Berkshire Hathaway Inc., falls into this category. Therefore, all Blue Chip income and expense items are included in full in Berkshire’s Consolidated Statement of Earnings, with the 40% ownership interest of others in Blue Chip’s net earnings reflected in the Statement as a deduction for “minority interest”.

出处： https://www.berkshirehathaway.com/letters/1980.html
定位：1980 Chairman's Letter, excerpt 2 · 核对日期：2026-10-19 · 核验：短摘录

本条为原文直读：保留原文与出处，白话与上下文待后续补充。

版权仍存续；本站只摘录并链接官方原文，不托管全文。

本文本版权仍存续，此处仅为短摘录；完整原文请访问上方官方链接。 版权

← 返回原文库