Profit and loss of minority shareholders = the share of minority shareholders' rights and interests in the current net profit and loss of subsidiaries.
It can be seen that the "net profit attributable to the owners of the parent company" includes the net profit of the parent company, which is related to the net profit of the parent company, while the profit and loss of minority shareholders is not directly related to the operation of the parent company.
In order to better understand the influence of subsidiaries on group profits, we can concretize the above relationship as follows:
Net profit attributable to the owner of the parent company = net profit of the parent company after deducting internal transactions+net profit of wholly-owned subsidiaries+net profit of non-wholly-owned subsidiaries;
Minority shareholders' profit and loss = the share of minority shareholders' rights and interests in the current net profit and loss of non-wholly-owned subsidiaries.
Therefore, the profitability of non-wholly-owned subsidiaries is directly related to the profits and losses of minority shareholders, while the net profit attributable to owners of parent companies is determined by the overall profitability of wholly-owned subsidiaries and non-wholly-owned subsidiaries.
Extended data:
Pay attention to the analysis of the cross-checking relationship between net profits. There is a complex but regular relationship between "net profit attributable to owners of the parent company" and "profit and loss of minority shareholders" and the net profit of the parent company, which depends on the profit and loss status and shareholding structure of the parent company.
Only the relationship between the consolidated statement and the three profit indicators of the parent company statement can accurately judge the influence of the operating results of each member enterprise in the group and the ownership structure of the group on the financial results of the group, and reasonably evaluate the overall profit structure, profit quality and profit growth of the group.
For example, a listed company achieved a net profit of 6,543,800 yuan, and its subsidiary holding 70% of the shares achieved a net profit of 500,000 yuan. Assuming that the listed company has no other subsidiaries, and there is no net profit offset business between the parent company and its subsidiaries, the consolidated net profit of the parent company is 6.5438+0.5 million yuan (654.38+0.000+50), and the share of the listed company's subsidiary net profit is 350,000 yuan (50 * 70%).
As a result, the parent company realized a total net profit of 6.5438+0.35 million yuan (654.38+000+35), which should be attributed to the shareholders of the parent company. In addition, the remaining part of the net profit realized by the subsidiary is 6,543,800 yuan (50-35 yuan), which belongs to other shareholders of the subsidiary (also known as "minority shareholders").
Accordingly, the consolidated income statement of listed companies is listed as follows:
Net profit (net loss is indicated by "-")10.5 million yuan.
Among them, the net profit attributable to the owner of the parent company is 6,543,800 yuan+0,350 yuan.
Profit and loss of minority shareholders? 65438+500,000 yuan
According to the former Accounting Standards for Business Enterprises (before 2005), the relevant presentation of the above data is as follows:
The profit and loss of minority shareholders is 6.5438+0.5 million yuan.
Net profit: 6,543,800 yuan+350,000 yuan
References:
Baidu Encyclopedia-Net profit attributable to owners of parent companies