Hêtre SA, a subsidiary of the Orme group, reports a profit of 640,000. It has issued cumulative preference shares, classified as equity and held by third parties; their cumulative dividend for the year is 56,000, whether or not declared (case data). Calculate the profit of Hêtre attributable to the other holders, on which the parent's share of profit is calculated.
- Profit of the subsidiary
- 640,000
- Cumulative dividend on preference shares held by third parties
- 56,000