The paragraph right above the exhibit gives you an idea of what is going on:
“In general terms, when one company (the parent) controls another company (the subsidiary), the parent presents its own financial statement information consolidated with that of the subsidiary…Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests. Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company. “
So what is going on here is: VW pretends in the consolidated statement that for each item of its own balance sheet, the corresponding item from the subsidiary balance sheet entirely belongs to VW, so they just add both together and present the total amount (as if VW owned 100%, which they obviously don’t). So in the case of Net Income, VW is entitled to 100% of the Profit (or Loss) of the subsidiary for now. Then at the bottom of the consolidated statement, it reveals, the fraction of that Profit (or Loss) that belongs to the minority shareholders (the 28%). In this case, since we are dealing with a loss, this is good news for VW, because it means it does not have to bear the entire brunt of the loss, but gets to dispense 28% of it (which corresponds to the -49). And thus, the profit of VW shareholders increase by that amount.
I like to think of it this way. You buy an ice cream parlor with a friend, and you own 82.1% and your friend owns 17.9%, and you earned $100,000 in a year. Now you go to a cocktail party and you brag about all the money you made with the store, and since you don’t have the exact numbers in mind (or want to do the math), you just tell everyone about the aggregate amount of money you made, i.e. $100,000. Then your friend reminds you that not all of that money is yours, at which point you take out your calculator and compute the exact numbers.