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IFRS Disclosure Guide

7. Statement of comprehensive income, OCI components presented before 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, 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 
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","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[] 
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","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1"}real["OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation","OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets","OtherComprehensiveIncomeBeforeTaxCashFlowHedges","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations","OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts","OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads","OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"] 
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 of other comprehensive income 
Income tax relating to changes in revaluation surplus of other comprehensive income 
Income tax relating to remeasurements of defined benefit plans of other comprehensive income 
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive income 
Income tax relating to hedges of investments in equity instruments of other comprehensive income 
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 of other comprehensive income 
Income tax relating to available-for-sale financial assets of other comprehensive income 
Income tax relating to cash flow hedges of other comprehensive income 
Income tax relating to hedges of net investments in foreign operations of other comprehensive income 
Income tax relating to change in value of time value of options of other comprehensive income 
Income tax relating to change in value of forward elements of forward contracts of other comprehensive income 
Income tax relating to change in value of foreign currency basis spreads of other comprehensive income 
Income tax relating to financial assets measured at fair value through other comprehensive income 
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss{"IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome":"1","IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1"}real[] 
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","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss"] 
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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