IFRS Disclosure Guide

6. Statement of comprehensive income, OCI components presented net of tax

Statement of comprehensive income

 Year 2017
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 revaluation 
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, 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","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation":"1","OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans":"1","OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1","OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1"}real[] 
Components of other comprehensive income that will be reclassified to profit or loss, net of tax 
Exchange differences on translation 
Gains (losses) on exchange differences on translation, net of tax 
Reclassification adjustments on exchange differences on translation, net of tax 
Other comprehensive income, net of tax, exchange differences on translation{"GainsLossesOnExchangeDifferencesOnTranslationNetOfTax":"1","ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax":"-1"}real[] 
Available-for-sale financial assets 
Gains (losses) on remeasuring available-for-sale financial assets, net of tax 
Reclassification adjustments on available-for-sale financial assets, net of tax 
Other comprehensive income, net of tax, available-for-sale financial assets{"GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax":"1","ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax":"-1"}real[] 
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 
Other comprehensive income, net of tax, cash flow hedges{"GainsLossesOnCashFlowHedgesNetOfTax":"1","ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax":"-1","AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems":"-1"}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","ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax":"-1"}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","ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax":"-1"}real[] 
Change in value of forward elements of forward contracts 
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","ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax":"-1"}real[] 
Change in value of foreign currency basis spreads 
Gains (losses) on change in value of foreign currency basis spreads, net of tax 
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","ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax":"-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, net of tax 
Reclassification adjustments 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","ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax":"-1","AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax":"-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, net of tax 
Total other comprehensive income that will be reclassified to profit or loss, net of tax{"OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation":"1","OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets":"1","OtherComprehensiveIncomeNetOfTaxCashFlowHedges":"1","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts":"1","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads":"1","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real["OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets","OtherComprehensiveIncomeNetOfTaxCashFlowHedges","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"] 
Total other comprehensive income{"OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real["OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax","OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"] 
Total comprehensive income{"ProfitLoss":"1","OtherComprehensiveIncome":"1"}real["OtherComprehensiveIncome"] 

Comprehensive income attributable to

 Year 2017
Comprehensive income, attributable to owners of parent 
Comprehensive income, attributable to non-controlling interests 

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