IFRS Disclosure Guide

◄ 51. Notes - Cash flow statement | Contents | 53. Notes - Share capital, reserves and other equity interest ►

52. Notes - Analysis of other comprehensive income by item

Disclosure of analysis of other comprehensive income by item

 
Components of equitynoneTypes of risksnone
Equity attributable to owners of parentnetNon-controlling interestsnetTotal for Equity{"EquityAttributableToOwnersOfParentMember":"1.0","NoncontrollingInterestsMember":"1.0"}net["EquityAttributableToOwnersOfParentMember"]Credit risknoneLiquidity risknoneMarket risknone
Issued capitalnetShare premiumnetTreasury sharesnetOther equity interestnetOther reservesnetRetained earningsnetTotal for Equity attributable to owners of parent{"IssuedCapitalMember":"1.0","SharePremiumMember":"1.0","TreasurySharesMember":"-1.0","OtherEquityInterestMember":"1.0","OtherReservesMember":"1.0","RetainedEarningsMember":"1.0"}net["OtherReservesMember"]Currency risknoneInterest rate risknoneOther price risknone
Accumulated other comprehensive incomefiction_totalsReserve of share-based paymentsfiction_totalsTotal for Other reserves{"AccumulatedOtherComprehensiveIncomeMember":1,"ReserveOfSharebasedPaymentsMember":1}fiction_totals["AccumulatedOtherComprehensiveIncomeMember"]Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
Revaluation surplusnetReserve of exchange differences on translationnetReserve of cash flow hedgesnetReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsnetReserve of change in value of time value of optionsnetReserve of change in value of forward elements of forward contractsnetReserve of change in value of foreign currency basis spreadsnetReserve of gains and losses on financial assets measured at fair value through other comprehensive incomenetReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossnetReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossnetReserve of finance income (expenses) from reinsurance contracts held excluded from profit or lossnetReserve of gains and losses on remeasuring available-for-sale financial assetsnetReserve of remeasurements of defined benefit plansnetAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salenetReserve of gains and losses from investments in equity instrumentsnetReserve of change in fair value of financial liability attributable to change in credit risk of liabilitynetTotal for Accumulated other comprehensive income{"RevaluationSurplusMember":"1.0","ReserveOfExchangeDifferencesOnTranslationMember":"1.0","ReserveOfCashFlowHedgesMember":"1.0","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember":"1.0","ReserveOfChangeInValueOfTimeValueOfOptionsMember":"1.0","ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember":"1.0","ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember":"1.0","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember":"1.0","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember":"1.0","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember":"1.0","ReserveOfRemeasurementsOfDefinedBenefitPlansMember":"1.0","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember":"1.0","ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember":"1.0","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember":"1.0"}net[]
For the year 2023: 
Other comprehensive income, net of tax, exchange differences on translation of foreign operations                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, available-for-sale financial assets                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, cash flow hedges                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Gains (losses) on cash flow hedges, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Reclassification adjustments on cash flow hedges, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
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                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, hedges of net investments in foreign operations                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Gains (losses) on hedges of net investments in foreign operations, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Reclassification adjustments on hedges of net investments in foreign operations, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of time value of options                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of forward elements of forward contracts                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of foreign currency basis spreads                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
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                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
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                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax                    AccumulatedOtherComprehensiveIncomeMember_1t∑  OtherReservesMember_1t∑  EquityAttributableToOwnersOfParentMember_1t∑  EquityMember_1t∑         

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