If the subordinate subsidiaries are in the form of branches, the net assets of the group are the net assets of the group headquarters; If the subsidiary is a subsidiary in the form of equity, then the net assets of the group company should be the net assets of the consolidated statement of the group, including the net assets attributable to the parent company, which can be understood as the part of the group headquarters enjoying the net assets and the net assets attributable to minority shareholders. Of course, if all subsidiaries are wholly-owned, there will be no net assets of minority shareholders.
As for the calculation of net assets in the consolidated statement of the group, it is complicated and simple, and can be calculated by multiplying the net assets of the group headquarters plus the shareholding ratio by the net assets of the subsidiaries after deducting the paid-in capital.