A parent company that has less than 100 per cent ownership of a subsidiary must deduct the earnings (or losses)attributable to minority shareholders (called minority interests) in its profit and loss account.
A parent company that has less than 100 per cent ownership of a subsidiary must deduct the earnings (or losses)attributable to minority shareholders (called minority interests) in its profit and loss account.
母公司在子公司中的所有权如果不足100%,它的损益表上必须扣除少数股权股东的收益（或亏损）。