Jan 16 (Reuters) - Goldman Sachs reported an increase in trading revenue on Wednesday, the first Wall Street bank so far to show growth in that business during the fourth quarter as a rise in equities trading revenue offset losses from bond trading.
The bank said net earnings attributable to common shareholders reached $2.32 billion or $6.04 per share in the three months ended Dec. 31, compared with a loss of $2.14 billion or $5.51 per share a year earlier.
The year-ago results included a one-off charge related to a change in U.S. tax laws.
Analysts were looking for a profit of $4.45 per share, according to IBES estimates from Refinitiv, though it was not immediately clear if the numbers were comparable.
Goldman's shares rose 3.7 percent in early trading following the results. (Reporting By Aparajita Saxena in Bengaluru)