IFRS Disclosure Guide
◄ 5. Statement of comprehensive income, profit or loss, by nature of expense | Contents | 7. Statement of comprehensive income, OCI components presented before tax ►
6. Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income
Year 2022 | |
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Profit (loss) | |
Other comprehensive income | |
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax | |
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments | |
Other comprehensive income, net of tax, gains (losses) on revaluation | |
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | |
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability | |
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments | |
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | |
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax | |
Total other comprehensive income that will not be reclassified to profit or loss, net of tax{"OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments":"1","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation":"1","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans":"1","OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1","OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1"}real[] | ∑ |
Components of other comprehensive income that will be reclassified to profit or loss, net of tax | |
Exchange differences on translation | |
Gains (losses) on exchange differences on translation, net of tax | |
Reclassification adjustments on exchange differences on translation, net of tax | |
Other comprehensive income, net of tax, exchange differences on translation{"GainsLossesOnExchangeDifferencesOnTranslationNetOfTax":"1","ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax":"-1"}real[] | ∑ |
Available-for-sale financial assets | |
Gains (losses) on remeasuring available-for-sale financial assets, net of tax | |
Reclassification adjustments on available-for-sale financial assets, net of tax | |
Other comprehensive income, net of tax, available-for-sale financial assets{"GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax":"1","ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax":"-1"}real[] | ∑ |
Cash flow hedges | |
Gains (losses) on cash flow hedges, net of tax | |
Reclassification adjustments on cash flow hedges, net of tax | |
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax | |
Other comprehensive income, net of tax, cash flow hedges{"GainsLossesOnCashFlowHedgesNetOfTax":"1","ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax":"-1","AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems":"-1"}real[] | ∑ |
Hedges of net investment in foreign operations | |
Gains (losses) on hedges of net investments in foreign operations, net of tax | |
Reclassification adjustments on hedges of net investments in foreign operations, net of tax | |
Other comprehensive income, net of tax, hedges of net investments in foreign operations{"GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax":"1","ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax":"-1"}real[] | ∑ |
Change in value of time value of options | |
Gains (losses) on change in value of time value of options, net of tax | |
Reclassification adjustments on change in value of time value of options, net of tax | |
Other comprehensive income, net of tax, change in value of time value of options{"GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax":"1","ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax":"-1"}real[] | ∑ |
Change in value of forward elements of forward contracts | |
Gains (losses) on change in value of forward elements of forward contracts, net of tax | |
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax | |
Other comprehensive income, net of tax, change in value of forward elements of forward contracts{"GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax":"1","ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax":"-1"}real[] | ∑ |
Change in value of foreign currency basis spreads | |
Gains (losses) on change in value of foreign currency basis spreads, net of tax | |
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax | |
Other comprehensive income, net of tax, change in value of foreign currency basis spreads{"GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax":"1","ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax":"-1"}real[] | ∑ |
Financial assets measured at fair value through other comprehensive income | |
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax | |
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax | |
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax | |
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income{"GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax":"1","ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax":"-1","AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax":"-1"}real[] | ∑ |
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss | |
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax | |
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax | |
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss{"InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax":"1","ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax":"-1"}real[] | ∑ |
Finance income (expenses) from reinsurance contracts held excluded from profit or loss | |
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | |
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | |
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss{"FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax":"1","ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax":"-1"}real[] | ∑ |
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax | |
Total other comprehensive income that will be reclassified to profit or loss, net of tax{"OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation":"1","OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets":"1","OtherComprehensiveIncomeNetOfTaxCashFlowHedges":"1","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads":"1","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1","OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real["OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets","OtherComprehensiveIncomeNetOfTaxCashFlowHedges","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss","OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss"] | ∑ |
Total other comprehensive income{"OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real["OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"] | ∑ |
Total comprehensive income{"ProfitLoss":"1","OtherComprehensiveIncome":"1"}real["OtherComprehensiveIncome"] | ∑ |
Comprehensive income attributable to
Year 2022 | |
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Comprehensive income, attributable to owners of parent | |
Comprehensive income, attributable to non-controlling interests |

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