1. According to the relevant provisions of the Accounting Standards System for Business Enterprises (2006), "net profit attributable to owners of parent companies" reflects the part of the consolidated net profit attributable to shareholders (owners) of parent companies.
Two, 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:
1, the net profit attributable to the owner of the parent company = the net profit of the parent company after deducting internal transactions+the profit amount attributable to the subsidiary company;
2. Profit and loss of minority shareholders = the share of minority shareholders' equity in the current net profit and loss of subsidiaries.