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IFRS Disclosure Guide
◄ 5. Statement of comprehensive income, OCI components presented net of tax | Contents | 7. Statement of cash flows, direct method ►
6. Statement of comprehensive income, OCI components presented before 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, before tax | |
| Other comprehensive income, before tax, gains (losses) from investments in equity instruments | |
| Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | |
| Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations | |
| Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability | |
| Other comprehensive income, before 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, before tax | |
| Total other comprehensive income that will not be reclassified to profit or loss, before tax{"OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments":"1.0","OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation":"1.0","OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans":"1.0","OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations":"1.0","OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1.0","OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1.0","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1.0"}real[] | ∑ |
| Components of other comprehensive income that will be reclassified to profit or loss, before tax | |
| Exchange differences on translation | |
| Reclassification adjustments on exchange differences on translation of foreign operations, before tax | |
| Other comprehensive income, before tax, exchange differences on translation of foreign operations{"GainsLossesOnExchangeDifferencesOnTranslationBeforeTax":"1.0","ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax":"-1.0"}real[] | ∑ |
| Available-for-sale financial assets | |
| Gains (losses) on remeasuring available-for-sale financial assets, before tax | |
| Cash flow hedges | |
| Gains (losses) on cash flow hedges, before tax | |
| Reclassification adjustments on cash flow hedges, before 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, before tax | |
| {"GainsLossesOnCashFlowHedgesBeforeTax":"1.0","ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax":"-1.0","AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax":"-1.0"}real[] | ∑ |
| Hedges of net investment in foreign operations | |
| Gains (losses) on hedges of net investments in foreign operations, before tax | |
| Reclassification adjustments on hedges of net investments in foreign operations, before tax | |
| Other comprehensive income, before tax, hedges of net investments in foreign operations{"GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax":"1.0","ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax":"-1.0"}real[] | ∑ |
| Change in value of time value of options | |
| Gains (losses) on change in value of time value of options, before tax | |
| Reclassification adjustments on change in value of time value of options, before tax | |
| Other comprehensive income, before tax, change in value of time value of options{"GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax":"1.0","ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax":"-1.0"}real[] | ∑ |
| Gains (losses) on change in value of forward elements of forward contracts, before tax | |
| Reclassification adjustments on change in value of forward elements of forward contracts, before tax | |
| Other comprehensive income, before tax, change in value of forward elements of forward contracts{"GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax":"1.0","ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax":"-1.0"}real[] | ∑ |
| Change in value of foreign currency basis spreads | |
| Reclassification adjustments on change in value of foreign currency basis spreads, before tax | |
| Other comprehensive income, before tax, change in value of foreign currency basis spreads{"GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax":"1.0","ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax":"-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, before 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, before tax | |
| Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income{"GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax":"1.0","ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax":"-1.0","AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax":"-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, before tax | |
| Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss{"InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax":"1.0","ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax":"-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, before tax | |
| Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | |
| {"FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax":"1.0","ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax":"-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, before tax | |
| Total other comprehensive income that will be reclassified to profit or loss, before tax{"OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation":"1.0","OtherComprehensiveIncomeBeforeTaxCashFlowHedges":"1.0","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations":"1.0","OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions":"1.0","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts":"1.0","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads":"1.0","OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1.0","OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1.0"}real["OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeBeforeTaxCashFlowHedges","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss","OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss"] | ∑ |
| Total other comprehensive income, before tax{"OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1.0","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax":"1.0"}real["OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax"] | ∑ |
| Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss | |
| Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income | |
| Income tax relating to remeasurements of defined benefit plans included in other comprehensive income | |
| Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income | |
| Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income | |
| Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss | |
| Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss{"IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome":"1.0"}real[] | ∑ |
| Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | |
| Income tax relating to components of other comprehensive income that will be reclassified to profit or loss | |
| Income tax relating to available-for-sale financial assets included in other comprehensive income | |
| Income tax relating to cash flow hedges included in other comprehensive income | |
| Income tax relating to hedges of net investments in foreign operations included in other comprehensive income | |
| Income tax relating to change in value of time value of options included in other comprehensive income | |
| Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income | |
| Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | |
| Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss | |
| Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income | |
| Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss | |
| Total other comprehensive income{"OtherComprehensiveIncomeBeforeTax":"1.0","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss":"-1.0","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss":"-1.0","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"-1.0","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss":"-1.0"}real["OtherComprehensiveIncomeBeforeTax","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss"] | ∑ |
| 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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