Shareholders' equity belongs not only to the parent company, but also to the subsidiary company after deducting minority shareholders' equity, and all the income of the parent company belongs to the shareholders of the parent company. Although the parent company controls its subsidiaries, it is often not 100% holding. Therefore, when the profits of the merged subsidiary are included in the scope of consolidated statements, it is necessary to consider the benefits shared by other minority shareholders (minority shareholders' rights and interests). After deducting this part, it is the net profit attributable to the parent company, so the net profit attributable to the owner of the parent company is listed in the consolidated statement. As for the parent company itself, all the net income belongs to the shareholders (owners) of the parent company, so there is no minority shareholder's rights and interests, and all the profits belong to the owners of the parent company. The reason for this column is for comparison. Article 4 of the Company Law 02 Shareholders' Rights Shareholders of a company shall enjoy the right to return on assets, participate in major decision-making and choose managers according to law.
Legal objectivity:
Article 43 The discussion methods and voting procedures of the shareholders' meeting shall be stipulated in the articles of association of the company, unless otherwise stipulated in this Law. The shareholders' meeting shall make resolutions on amending the Articles of Association, increasing or decreasing the registered capital, and on the merger, division, dissolution or change of corporate form of the company, which must be approved by shareholders representing more than two thirds of the voting rights.