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QuestionsCategory: Financials QuadrantProfit attributable to Shareholder – Excel Template
SW asked 3 years ago

Hi Victor
In reviewing an annual report, there is (a) profit for the year attributable to the owners of the shareholders, followed by (b) foreign currency translation differences; and then a net number (c) total comprehensive income attributable to the owners of the company. 
Can I assume that when we populate the excel template, we take the conservative number (c) if (b) is a loss? 
If its a gain, then do we ignore and use (a) to be conservative? 

1 Answers
Victor Chng answered 3 years ago

Always take the profit attributed to the owners of the shareholders

SW replied 3 years ago

noted. thanks.