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IFRS Disclosure Guide
◄ 4. Statement presenting comprehensive income, profit or loss | Contents | 6. Statement of comprehensive income, OCI components presented before tax ►
5. Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income
| Year 2026 | |
|---|---|
| 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 remeasurements of defined benefit plans | |
| Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations | |
| 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 | |
| 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":"1.0","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation":"1.0","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans":"1.0","OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations":"1.0","OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1.0","OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1.0","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1.0"}real[] | ∑ |
| Components of other comprehensive income that will be reclassified to profit or loss, net of tax | |
| Exchange differences on translation | |
| Reclassification adjustments on exchange differences on translation of foreign operations, net of tax | |
| Other comprehensive income, net of tax, exchange differences on translation of foreign operations{"GainsLossesOnExchangeDifferencesOnTranslationNetOfTax":"1.0","ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax":"-1.0"}real[] | ∑ |
| Available-for-sale financial assets | |
| Gains (losses) on remeasuring available-for-sale financial assets, net of tax | |
| 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 | |
| {"GainsLossesOnCashFlowHedgesNetOfTax":"1.0","ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax":"-1.0","AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems":"-1.0"}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":"1.0","ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax":"-1.0"}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":"1.0","ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax":"-1.0"}real[] | ∑ |
| 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":"1.0","ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax":"-1.0"}real[] | ∑ |
| Change in value of foreign currency basis spreads | |
| 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":"1.0","ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax":"-1.0"}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 | |
| 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":"1.0","ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax":"-1.0","AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax":"-1.0"}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 | |
| 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":"1.0","ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax":"-1.0"}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 | |
| {"FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax":"1.0","ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax":"-1.0"}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":"1.0","OtherComprehensiveIncomeNetOfTaxCashFlowHedges":"1.0","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations":"1.0","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions":"1.0","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts":"1.0","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads":"1.0","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1.0","OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1.0"}real["OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeNetOfTaxCashFlowHedges","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome","OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss","OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss"] | ∑ |
| Total other comprehensive income{"OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1.0","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax":"1.0"}real["OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"] | ∑ |
| Total comprehensive income{"ProfitLoss":"1.0","OtherComprehensiveIncome":"1.0"}real["OtherComprehensiveIncome"] | ∑ |
Comprehensive income attributable to
| Year 2026 | |
|---|---|
| Comprehensive income, attributable to owners of parent | |
| Comprehensive income, attributable to non-controlling interests |
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