合并净利润是整个企业集团所有权益性证券持有人的净利润；合并净利润不包括子公司少数股东所持有的子公司净利润的份额，而将其视为企业集团的一项费用
被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。
The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.
首次采用IFRS使样本公司的合并报告净利润平均水平明显提高，权益资本略有减少。
Using IFRS, a significant increase of their net profit level has been observed, and their equity capital are found slightly decreased.
被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。
The net profits of the merged party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.
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