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1586 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Profit attributable to owners of the parent

Accounting
Also called: Profit attributable to owners

The part of consolidated profit for the period belonging to the parent company’s shareholders, after the share attributable to non-controlling interests has been separated out.

In plain terms

The numerator of earnings per share, by definition. Consolidated profit before the split contains money belonging to the shareholders of a subsidiary, and dividing that by the parent’s share count is how a 33-times stock gets quoted at 21.

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Indian stock market glossary · Market Vidyalaya