求翻译：对于同一控制下企业合并形成的对子公司投资，以在合并日取得被合并方所有者权益账面价值的份额作为长期股权的投资成本。是什么意思？

Formed by the merger of enterprises under common control of investments in subsidiaries, the merger date, the share of the merging parties the book value of owners' equity as the cost of long-term equity investment.

For the same control of the enterprise combined to form a subsidiary of the investment, in order to merge the merged parties on owners' share of book value as a long-term equity investment cost.

Antithetical couplet corporate investment the business combination forms which regarding the identical control under, by obtains in the merge date is merged the side ownership interest book value share to take the long-term stockholder's rights the investment cost.

Formation for the same business combination under the control of the child company investments made today to merge the merged party's share of owner's equity book value cost of the long-term equity investment.

正在翻译，请等待...