IFRS Disclosure Guide

◄ 52. Notes - Cash flow statement | Contents | 54. Notes - Share capital, reserves and other equity interest ►

53. Notes - Analysis of other comprehensive income by item

Disclosure of analysis of other comprehensive income by item

	Year 2026
Disclosure of analysis of other comprehensive income by item
Disclosure of analysis of other comprehensive income by item
Components of equity
Components of equity	other
	other
Issued capital	other
Share premium	other
Treasury shares	other
Other equity interest	other
	other
Accumulated other comprehensive income	other
Revaluation surplus	other
Reserve of exchange differences on translation	other
Reserve of cash flow hedges	other
	other
Reserve of change in value of time value of options	other
Reserve of change in value of forward elements of forward contracts	other
Reserve of change in value of foreign currency basis spreads	other
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income	other
	other
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss	other
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss	other
Reserve of gains and losses on remeasuring available-for-sale financial assets	other
Reserve of remeasurements of defined benefit plans	other
	other
Reserve of gains and losses from investments in equity instruments	other
Reserve of change in fair value of financial liability attributable to change in credit risk of liability	other
Reserve of share-based payments	other
Retained earnings	other
	other
Types of risks
Types of risks	other
Credit risk	other
Liquidity risk	other
	other
Currency risk	other
Interest rate risk	other
Other price risk	other
Equity price risk	other
	other
Prepayment risk	other
Residual value risk	other
Disclosure of analysis of other comprehensive income by item
Other comprehensive income, net of tax, exchange differences on translation of foreign operations

Other comprehensive income, net of tax, cash flow hedges
Gains (losses) on cash flow hedges, net of tax
Reclassification adjustments on cash flow hedges, net of tax
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax
Other comprehensive income, net of tax, hedges of net investments 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, change in value of time value of options
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
Other comprehensive income, net of tax, change in value of forward elements of forward contracts

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets
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, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

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IFRS Disclosure Guide

53. Notes - Analysis of other comprehensive income by item

Disclosure of analysis of other comprehensive income by item

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