Profit/Loss on Disposal of Subsidiary

JJames85005y ago

Hi Can you please tell me whether the profit or loss on the disposal of a subsidiary comes before PBIT on the consolidated P/L? Therefore, is it deducted from PBIT and would it impact ratios such as NPM, ROCE..?. Thanks

PP2-D2Tutor5y ago#1

Hi, The figure would appear as part of the discontinued operations figure and so in a separate line item within the group profit or loss account. It would therefore not impact the ratios that you mention above. Thanks