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IFRS Disclosure Guide

56. 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","NoncontrollingInterestsMember":"1"}net["EquityAttributableToOwnersOfParentMember"]Credit risknoneLiquidity risknoneMarket risknone
Issued capitalnetShare premiumnetTreasury sharesnetOther equity interestnetOther reservesnetRetained earningsnetTotal for Equity attributable to owners of parent{"IssuedCapitalMember":"1","SharePremiumMember":"1","TreasurySharesMember":"-1","OtherEquityInterestMember":"1","OtherReservesMember":"1","RetainedEarningsMember":"1"}net["OtherReservesMember"]Currency risknoneInterest rate risknoneOther price risknone
Revaluation surplushybridReserve of exchange differences on translationhybridReserve of cash flow hedgeshybridReserve of gains and losses on hedging instruments that hedge investments in equity instrumentshybridReserve of change in value of time value of optionshybridReserve of change in value of forward elements of forward contractshybridReserve of change in value of foreign currency basis spreadshybridReserve of gains and losses on financial assets measured at fair value through other comprehensive incomehybridReserve of gains and losses on remeasuring available-for-sale financial assetshybridReserve of share-based paymentshybridReserve of remeasurements of defined benefit planshybridAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for salehybridReserve of gains and losses from investments in equity instrumentshybridReserve of change in fair value of financial liability attributable to change in credit risk of liabilityhybridReserve for catastrophehybridReserve for equalisationhybridReserve of discretionary participation featureshybridTotal for Other reserves{"RevaluationSurplusMember":"1","ReserveOfExchangeDifferencesOnTranslationMember":"1","ReserveOfCashFlowHedgesMember":"1","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInValueOfTimeValueOfOptionsMember":"1","ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember":"1","ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember":"1","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember":"1","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember":"1","ReserveOfSharebasedPaymentsMember":"1","ReserveOfRemeasurementsOfDefinedBenefitPlansMember":"1","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember":"1","ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember":"1","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember":"1","ReserveForCatastropheMember":"1","ReserveForEqualisationMember":"1","ReserveOfDiscretionaryParticipationFeaturesMember":"1"}hybrid[]Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
For the year 2017: 
Other comprehensive income, net of tax, exchange differences on translation                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, available-for-sale financial assets                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, cash flow hedges                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Gains (losses) on cash flow hedges, net of tax                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Reclassification adjustments on cash flow hedges, net of tax                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, hedges of net investments in foreign operations                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Gains (losses) on hedges of net investments in foreign operations, net of tax                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Reclassification adjustments on hedges of net investments in foreign operations, net of tax                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, change in value of time value of options                     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                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, change in value of forward elements of forward contracts                     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                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, change in value of foreign currency basis spreads                     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                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, gains (losses) on revaluation                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans                     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                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax                     OtherReservesMember_1t  EquityAttributableToOwnersOfParentMember_1t  EquityMember_1t         

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