What does it mean to return to the mother's profit?

According to the relevant provisions of the Accounting Standards System for Business Enterprises (2006), the net profit attributable to the owners of the parent company is reflected in the consolidated net profit of the enterprise and belongs to the shareholders (owners) of the parent company. The relationship between the net profit attributable to the owner of the parent company, the net profit of the parent company and the profit and loss of minority shareholders can be expressed as follows. The net profit attributable to the owner of the parent company = the net profit of the parent company after deducting internal transactions+the profit attributable to the subsidiary company to the parent company. Profit and loss of minority shareholders = the share of minority shareholders' rights and interests in the current net profit and loss of subsidiaries.

Extended data:

The net profit attributable to the owner of the parent company is the part of the net profit attributable to the shareholders (owners) of the parent company reflected in the net profit of the enterprise merger.

For example, a listed company achieved a net profit of 6,543,800 yuan, and its subsidiary holding 70% of the shares achieved a net profit of 500,000 yuan. Assuming that the listed company has no other subsidiaries and there is no net profit offset business between the parent company and its subsidiaries, the consolidated net profit of the parent company is 6,543.8+0.5 million yuan (654.38+000+50), and the share of the listed company in the net profit of the subsidiaries is 350,000 yuan (50 * 70%), so the total net profit of the parent company is 6,543.8+0.35 million yuan (.

The net profit of an enterprise includes the net profit attributable to the owner of the parent company and the profits and losses of minority shareholders. When we buy shares of a listed company, we enjoy the net profit attributable to the owner of the parent company. Therefore, we should pay attention to the growth rate of net profit of returning home. Net profit represents the total achievement of enterprise management. Represents the profit of the shareholders of the parent company in the operating results of the enterprise. The profit and loss of minority shareholders is the profit enjoyed by minority shareholders. For example, the parent company of a company generated a profit of 654.38 billion yuan. At the same time, the subsidiary holding 80% of the shares also has a profit of 1 100 million yuan. In this way, the consolidated statement of the parent company shows a profit of 200 million yuan. But this 200 million yuan is not all owned by the company's shareholders. It is also necessary to distribute 20% of the profits of the holding subsidiary, that is, 20 million yuan, to the minority shareholders of the subsidiary. In this way, all shareholders of the company can enjoy the final profit of 65.438+0.8 billion. This10.8 billion is the net profit attributable to the mother, and 0.2 billion is the profit and loss of minority shareholders.