When the subsidiaries entering the merger scope are not controlled by the parent company 100%, there are two types of shareholders in the subsidiaries, one is the parent company, and the other is other shareholders outside the parent company, that is, minority shareholders (note that minority here does not mean that the number of shareholders or the number of households is small,
It means that there are few shares, otherwise there is no need to merge), and accordingly, the consolidated subsidiary statements produce differences between the shareholders' equity attributable to the owners of the parent company and the minority shareholders' equity, and the net profit attributable to the owners of the parent company and the minority shareholders' net profit.
Net profit refers to the amount after deducting income tax from the total profit of the enterprise in the current period, that is, the after-tax profit of the enterprise. Income tax refers to the tax that enterprises calculate and pay to the state according to the standards stipulated in the income tax law. It is the deduction of the total profit of the enterprise. ?
Refers to the company's retained profits after paying income tax according to regulations, which is also commonly known as after-tax profits or net profits. The amount of net profit depends on two factors, one is the total profit, and the other is the income tax expense.
The calculation formula of net profit is: net profit = total profit-income tax expense. Net profit is the final result of enterprise management. The more net profit, the better the operating efficiency of the enterprise. If the net profit is small, the operating efficiency of the enterprise will be poor, which is the main index to measure the operating efficiency of the enterprise.
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