How to calculate consolidated operating income?

If the operating income of the subsidiary and the parent company is merged, what we need is to offset all kinds of investment income of the subsidiary and the parent company first, and then the profit of the subsidiary is the key, and then all kinds of calculations are made to form the undistributed profit at the end of the year.

This part of the investment income needs to combine all the profits of the two companies, and then extract the surplus reserve. Finally, the company consolidated operating income according to the total net profit of the two companies.

If it is a holding subsidiary, you only need to merge all the funds and then include them in the current year's report. In a word, treat the holding subsidiary as one company, and then the two companies will be merged into one.