Table 19.0. Statement of comprehensive income Current period
010
Profit or (-) loss for the year IAS 1.7, 81 (b), 83 (a), IG6 010  
Other comprehensive income IAS 1.7, 81 (b), IG6 020  
Items that will not be reclassified to profit or loss IAS 1.82A.(a) 030  
  Tangible assets IAS 1.7, IG6; IAS 16.39-40 040  
Intangible assets IAS 1.7; IAS 38.85-86 050  
Actuarial gains (losses) on defined benefit pension plans IAS 1.7, IG6; IAS 19.93A 060  
Non-current assets and disposal groups held for sale IFRS 5.38 070  
Share of other recognised income and expense of entities accounted for using the equity method IAS 1.82 (h), IG6; IAS 28.11 080  
Income tax relating to items that will not be reclassified IAS 1.91 (b) 090  
Items that may be reclassified to profit or loss IAS 1.82A.(b) 100  
  Hedge of net investments in foreign operations [effective portion] IAS 39.102 (a) 110  
  Valuation gains or (-) losses taken to equity IAS 39.102 (a) 120  
Transferred to profit or loss IAS 1.7, 92-95; IAS 39.102 (a) 130  
Other reclassifications IAS 39.102 (a) 140  
Foreign currency translation IAS 1.7, IG6; IAS 21.52 (b) 150  
  Translation gains or (-) losses taken to equity IAS 21.32, 38-47 160  
Transferred to profit or loss IAS 1.7, 92-95; IAS 21.48-49 170  
Other reclassifications IAS 1.7, IG6; IAS 21.52 (b) 180  
Cash flow hedges [effective portion] IAS 1.7, IG6; IFRS 7.23 (c); IAS 39.95 (a)-96 190  
  Valuation gains or (-) losses taken to equity IAS 1.IG6; IAS 39.95 (a)-96 200  
Transferred to profit or loss IAS 1.7,92-95, IG6; IAS 39.97-101 210  
Transferred to initial carrying amount of hedged items IAS 1.IG6; IAS 39.97-101 220  
Other reclassifications IAS 1.7, IG6; IFRS 7.23 (c); IAS 39.95 (a)-96 230  
Available-for-sale financial assets IAS 1.7, IG 6; IFRS 7.20 (a) (ii); IAS 1.IG6; IAS 39.55 (b) 240  
  Valuation gains or (-) losses taken to equity IFRS 7.20 (a) (ii); IAS 1.IG6; IAS 39.55 (b) 250  
Transferred to profit or loss IFRS 7.20 (a) (ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55 (b) 260  
Other reclassifications IFRS 5.IG Example 12 270  
Non-current assets and disposal groups held for sale IFRS 5.38 280  
  Valuation gains or (-) losses taken to equity IFRS 5.38 290  
Transferred to profit or loss IAS 1.7, 92-95; IFRS 5.38 300  
Other reclassifications IFRS 5.IG Example 12 310  
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates IAS 1.82 (h), IG6; IAS 28.11 320  
Income tax relating to items that may be reclassified to profit or (-) loss IAS 1.91 (b), IG6 330  
Total comprehensive income for the year IAS 1.7, 81A (c), IG6 340  
  Attributable to minority interest [Non-controlling interest] IAS 1.83 (b) (i), IG6 350  
Attributable to owners of the parent IAS 1.83 (b) (ii), IG6 360