1. Definition: The net profit attributable refers to the part of consolidated net profit attributable to shareholders (owners) of the parent company; Deducting non-net profit refers to the net profit attributable to the owner of the company after deducting non-operating gains and losses.
2. Object: The net profit attributable to the parent company is the sum of the net profit of the parent company after deducting internal transactions and the profit of the subsidiary company; Deducting non-net profit is the profit of subsidiaries belonging to the parent company.
3. Impact: The attributable net profit is affected by factors such as capital premium; Deducting non-net profit is not affected by factors such as capital premium.