Net profit attributable to owners of parent company = net profit of parent company+income attributable to subsidiaries;
Income attributable to the parent company of the subsidiary = fair value net profit of the subsidiary * shareholding ratio of the parent company (included in the statement);
Profit shared by the parent company = net profit of subsidiaries * dividend rate * shareholding ratio of the parent company (actual share);
Shareholders' equity is net assets.
China CSR is the parent company, and the owner's net profit belongs to the parent company, which is the parent company's net profit+subsidiary company's income. Of course, it is greater than the income of the parent company, which is only shown in the consolidated report, not in a separate report.
Second, the "net profit attributable to the owner of the parent company" reflects the net profit attributable to the shareholders (owners) of the parent company in the enterprise merger.
"Minority shareholders' profit and loss" is reflected in the company's consolidated net profit. The part of the net profit realized by non-wholly-owned subsidiaries in the current period that belongs to minority shareholders is the net profit that does not belong to 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:
Net profit attributable to owners of parent company
= net profit of parent company after deducting internal transactions+profit amount of subsidiaries attributable to 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:
If the owner's equity of the subsidiary changes due to the current profit and loss, the parent company shall calculate and confirm the amount it owns and include it in the current investment profit and loss, and at the same time increase or decrease the book value of the long-term investment according to the amount, and adjust the book value of the long-term investment.
When the parent company conducts accounting treatment, it debits the long-term investment account and credits the investment income account under the condition of increasing the long-term investment; When reducing long-term investment, debit "investment income" and credit "long-term investment".
The balance of the net profit of the subsidiary after deducting the investment income of the parent company is the current profit and loss of minority shareholders, which should be listed separately in the consolidated income statement before the net profit.
Baidu Encyclopedia-Profit and Loss of Minority Shareholders