IFRS Disclosure Guide 2012

5. Statement of comprehensive income, profit or loss, by function of expense

Profit or loss


Profit (loss)

 Year 2014
Revenue 
Cost of sales 
Gross profit{"Revenue":"1","CostOfSales":"-1"}real[] 
Other income 
Distribution costs 
Administrative expenses 
Other expense, by function 
Other gains (losses) 
Profit (loss) from operating activities{"GrossProfit":"1","OtherIncome":"1","DistributionCosts":"-1","AdministrativeExpense":"-1","OtherExpenseByFunction":"-1","OtherGainsLosses":"1"}real["GrossProfit"] 
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed 
Gains (losses) on net monetary position 
Gain (loss) arising from derecognition of financial assets measured at amortised cost 
Finance income 
Finance costs 
Share of profit (loss) of associates and joint ventures accounted for using equity method 
Other income (expense) from subsidiaries, jointly controlled entities and associates 
Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value 
Profit (loss) before tax{"ProfitLossFromOperatingActivities":"1","DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed":"1","GainsLossesOnNetMonetaryPosition":"1","GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost":"1","FinanceIncome":"1","FinanceCosts":"-1","ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod":"1","OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates":"1","GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue":"1"}real["ProfitLossFromOperatingActivities"] 
Tax expense (income), continuing operations 
Profit (loss) from continuing operations{"ProfitLossBeforeTax":"1","IncomeTaxExpenseContinuingOperations":"-1"}real["ProfitLossBeforeTax"] 
Profit (loss) from discontinued operations 
Profit (loss){"ProfitLossFromContinuingOperations":"1","ProfitLossFromDiscontinuedOperations":"1"}real["ProfitLossFromContinuingOperations"] 

Profit (loss), attributable to

 Year 2014
Profit (loss), attributable to owners of parent 
Profit (loss), attributable to non-controlling interests 

Earnings per share
 
Classes of ordinary sharesnone
For the year 2014: 
Basic earnings per share 
Basic earnings (loss) per share from continuing operationsperShare
Basic earnings (loss) per share from discontinued operationsperShare
Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1","BasicEarningsLossPerShareFromDiscontinuedOperations":"1"}real[]perShare
Diluted earnings per share 
Diluted earnings (loss) per share from continuing operationsperShare
Diluted earnings (loss) per share from discontinued operationsperShare
Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1"}real[]perShare

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