Table 19.0. Statement of comprehensive income |
Current period |
010 |
Profit or (-) loss for the year |
IAS 1.7, 81 (b), 83 (a), IG6 |
010 |
|
Other comprehensive income |
IAS 1.7, 81 (b), IG6 |
020 |
|
Items that will not be reclassified to profit or loss |
IAS 1.82A.(a) |
030 |
|
|
Tangible assets |
IAS 1.7, IG6; IAS 16.39-40 |
040 |
|
Intangible assets |
IAS 1.7; IAS 38.85-86 |
050 |
|
Actuarial gains (losses) on defined benefit pension plans |
IAS 1.7, IG6; IAS 19.93A |
060 |
|
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
070 |
|
Share of other recognised income and expense of entities accounted for using the equity method |
IAS 1.82 (h), IG6; IAS 28.11 |
080 |
|
Income tax relating to items that will not be reclassified |
IAS 1.91 (b) |
090 |
|
Items that may be reclassified to profit or loss |
IAS 1.82A.(b) |
100 |
|
|
Hedge of net investments in foreign operations [effective portion] |
IAS 39.102 (a) |
110 |
|
|
Valuation gains or (-) losses taken to equity |
IAS 39.102 (a) |
120 |
|
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 39.102 (a) |
130 |
|
Other reclassifications |
IAS 39.102 (a) |
140 |
|
Foreign currency translation |
IAS 1.7, IG6; IAS 21.52 (b) |
150 |
|
|
Translation gains or (-) losses taken to equity |
IAS 21.32, 38-47 |
160 |
|
Transferred to profit or loss |
IAS 1.7, 92-95; IAS 21.48-49 |
170 |
|
Other reclassifications |
IAS 1.7, IG6; IAS 21.52 (b) |
180 |
|
Cash flow hedges [effective portion] |
IAS 1.7, IG6; IFRS 7.23 (c); IAS 39.95 (a)-96 |
190 |
|
|
Valuation gains or (-) losses taken to equity |
IAS 1.IG6; IAS 39.95 (a)-96 |
200 |
|
Transferred to profit or loss |
IAS 1.7,92-95, IG6; IAS 39.97-101 |
210 |
|
Transferred to initial carrying amount of hedged items |
IAS 1.IG6; IAS 39.97-101 |
220 |
|
Other reclassifications |
IAS 1.7, IG6; IFRS 7.23 (c); IAS 39.95 (a)-96 |
230 |
|
Available-for-sale financial assets |
IAS 1.7, IG 6; IFRS 7.20 (a) (ii); IAS 1.IG6; IAS 39.55 (b) |
240 |
|
|
Valuation gains or (-) losses taken to equity |
IFRS 7.20 (a) (ii); IAS 1.IG6; IAS 39.55 (b) |
250 |
|
Transferred to profit or loss |
IFRS 7.20 (a) (ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55 (b) |
260 |
|
Other reclassifications |
IFRS 5.IG Example 12 |
270 |
|
Non-current assets and disposal groups held for sale |
IFRS 5.38 |
280 |
|
|
Valuation gains or (-) losses taken to equity |
IFRS 5.38 |
290 |
|
Transferred to profit or loss |
IAS 1.7, 92-95; IFRS 5.38 |
300 |
|
Other reclassifications |
IFRS 5.IG Example 12 |
310 |
|
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates |
IAS 1.82 (h), IG6; IAS 28.11 |
320 |
|
Income tax relating to items that may be reclassified to profit or (-) loss |
IAS 1.91 (b), IG6 |
330 |
|
Total comprehensive income for the year |
IAS 1.7, 81A (c), IG6 |
340 |
|
|
Attributable to minority interest [Non-controlling interest] |
IAS 1.83 (b) (i), IG6 |
350 |
|
Attributable to owners of the parent |
IAS 1.83 (b) (ii), IG6 |
360 |
|
|