想問下cosolidated income statement 的minority interest怎樣計?

Question

想問下cosolidated income statement 的minority interest怎樣計?

thank you very much~~

Thanks and it is very clear,
but i would like to ask,
點解要減proposed dividends ?
thx,

Answer 1

cosolidated income statement 的minority interest怎樣計

用三個數
子公司
Profit after tax
Prposed dividend (ordinary shares. Preference)
Ordinary shares / Perference share的比例

給一個例子

Profit after tax =2900(子分司)
Proposed dividends - Perference 320
Ordinary 400

80%ordinary shares (母公司收購咗)
50%Preference share (母公司收購咗)

Minority interest =( 2900-320)*20% +320*50%
公式

永遠是咁
(S profit after tax - S pref. dividend ) * M1%+ pref. dividend * M1 %

2007-03-04 09:12:15 補充：
點解要減proposed dividends ? 因為派股息，一定是pref. 先因此是扣咗pref.之後先派ordinary優先股都是m1的一部分

2007-03-04 21:11:29 補充：
Minority interest =( 2900-320)*20% +320*50%
係咪即係Minority interest 的ordinary 和 Perference share 的dividend receivable?
dividend receivable是proposed*%

這個只是計income statement個minority interest
Perference share會用propose來乘
but ordinary唔會

因為ordinary share是計公司賺咗幾多
扣咗pref.乘%