IFRS Disclosure Guide
◄ 6. Statement of comprehensive income, OCI components presented net of tax | Contents | 8. Statement of cash flows, direct method ►
7. Statement of comprehensive income, OCI components presented before 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, before tax | |
Other comprehensive income, before tax, gains (losses) from investments in equity instruments | |
Other comprehensive income, before tax, gains (losses) on revaluation | |
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | |
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 | |
Other comprehensive income, before 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, before tax | |
Total other comprehensive income that will not be reclassified to profit or loss, before tax{"OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments":"1","OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation":"1","OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans":"1","OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1","OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1"}real[] | ∑ |
Components of other comprehensive income that will be reclassified to profit or loss, before tax | |
Exchange differences on translation | |
Gains (losses) on exchange differences on translation, before tax | |
Reclassification adjustments on exchange differences on translation, before tax | |
Other comprehensive income, before tax, exchange differences on translation{"GainsLossesOnExchangeDifferencesOnTranslationBeforeTax":"1","ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax":"-1"}real[] | ∑ |
Available-for-sale financial assets | |
Gains (losses) on remeasuring available-for-sale financial assets, before tax | |
Reclassification adjustments on available-for-sale financial assets, before tax | |
Other comprehensive income, before tax, available-for-sale financial assets{"GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax":"1","ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax":"-1"}real[] | ∑ |
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 | |
Other comprehensive income, before tax, cash flow hedges{"GainsLossesOnCashFlowHedgesBeforeTax":"1","ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax":"-1","AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax":"-1"}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","ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax":"-1"}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","ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax":"-1"}real[] | ∑ |
Change in value of forward elements of forward contracts | |
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","ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax":"-1"}real[] | ∑ |
Change in value of foreign currency basis spreads | |
Gains (losses) on change in value of foreign currency basis spreads, before tax | |
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","ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax":"-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, before tax | |
Reclassification adjustments 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","ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax":"-1","AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax":"-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, before tax | |
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from 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","ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax":"-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, before tax | |
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | |
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss{"FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax":"1","ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax":"-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, before tax | |
Total other comprehensive income that will be reclassified to profit or loss, before tax{"OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation":"1","OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets":"1","OtherComprehensiveIncomeBeforeTaxCashFlowHedges":"1","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations":"1","OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions":"1","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts":"1","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads":"1","OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1","OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1"}real["OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets","OtherComprehensiveIncomeBeforeTaxCashFlowHedges","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome","OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss","OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss"] | ∑ |
Total other comprehensive income, before tax{"OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax":"1"}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 investments in equity instruments included in other comprehensive income | |
Income tax relating to changes in revaluation surplus included in other comprehensive income | |
Income tax relating to remeasurements of defined benefit plans 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 hedges of investments in equity instruments 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","IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome":"1"}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 exchange differences on translation included in other comprehensive income | |
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 forward elements of forward contracts 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 components of other comprehensive income that will be reclassified to profit or loss | |
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","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss":"-1","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss":"-1","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"-1","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss":"-1"}real["OtherComprehensiveIncomeBeforeTax","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss"] | ∑ |
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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