Overseas subsidiaries subject to foreign exchange control and other controls of the host country and limited in capital dispatch shall not be included in the scope of consolidation of consolidated financial statements. ( ) Answer: Wrong.

Analysis: The financial and operating policies of overseas subsidiaries subject to foreign exchange control and other controls in the host country are still determined by the parent company and can benefit from its operating activities. The restriction on fund scheduling does not prevent the parent company from controlling it. Therefore, they should be recognized as subsidiaries and should still be included in the consolidated financial statements of the parent company.