Gesamtergebnisrechnung
EN (IAS) Statement of Comprehensive Income
Nach IAS 1.10 gilt:
A complete set of financial statements comprises:
(b) a statement of comprehensive income for the period;
Beispiele nach IAS:
| XYZ Group – Statement of comprehensive income for the year ended 31 December 20X7 |
| (illustrating the presentation of comprehensive income in one statement and the classification of expenses within profit by function) |
| (in thousands of currency units) |
|
|
20X7 |
|
20X6 |
| Revenue |
390,000 |
|
355,000 |
| Cost of sales |
(245,000) |
|
(230,000) |
| Gross profit |
145,000 |
|
125,000 |
| Other income |
20,667 |
|
11,300 |
| Distribution costs |
(9,000) |
|
(8,700) |
| Administrative expenses |
(20,000) |
|
(21,000) |
| Other expenses |
(2,100) |
|
(1,200) |
| Finance costs |
(8,000) |
|
(7,500) |
| Share of profit of associates |
35,100 |
|
30,100 |
| Profit before tax |
161,667 |
|
128,000 |
| Income tax expense |
(40,417) |
|
(32,000) |
| Profit for the year from continuing operations |
121,250 |
|
96,000 |
| Loss for the year from discontinued operations |
– |
|
(30,500) |
| PROFIT FOR THE YEAR |
121,250 |
|
65,500 |
| Other comprehensive income: |
| Exchange differences on translating foreign operations |
5,334 |
|
10,667 |
| Available-for-sale financial assets |
(24,000) |
|
26,667 |
| Cash flow hedges |
(667) |
|
(4,000) |
| Gains on property revaluation |
933 |
|
3,367 |
| Actuarial gains (losses) on defined benefit pension plans |
(667) |
|
1,333 |
| Share of other comprehensive income of associates |
400 |
|
(700) |
| Income tax relating to components of other comprehensive income |
4,667 |
|
(9,334) |
| Other comprehensive income for the year, net of tax |
(14,000) |
|
28,000 |
| TOTAL COMPREHENSIVE INCOME FOR THE YEAR |
107,250 |
|
93,500 |
|
| Profit attributable to: |
|
Owners of the parent |
97,000 |
|
52,400 |
|
Non-controlling interests |
24,250 |
|
13,100 |
|
|
121,250 |
|
65,500 |
|
| Total comprehensive income attributable to: |
|
|
|
Owners of the parent |
85,800 |
|
74,800 |
|
Non-controlling interests |
21,450 |
|
18,700 |
|
|
107,250 |
|
93,500 |
|
| Earnings per share (in currency units): |
|
|
|
|
Basic and diluted |
0.46 |
|
0.30 |
| Alternatively, components of other comprehensive income could be presented in the statement of comprehensive income net of tax: |
|
|
|
|
|
|
| Other comprehensive income for the year, after tax: |
20X7 |
|
20X7 |
| Exchange differences on translating foreign operations |
4,000 |
|
8,000 |
| Available-for-sale financial assets |
(18,000) |
|
20,000 |
| Cash flow hedges |
(500) |
|
(3000) |
| Gains on property revaluation |
600 |
|
2,700 |
| Actuarial gains (losses) on defined benefit pension plans |
(500) |
|
1,000 |
| Share of other comprehensive income of associates |
400 |
|
(700) |
| Other comprehensive income for the year, net of tax(d) |
(14,000) |
|
28,000 |
| (a) |
This means the share of associates’ other comprehensive income attributable to owners of the associates, ie it is after tax and non-controlling interests in the associates. |
| (b) |
This illustrates the aggregated presentation, with disclosure of the current year gain or loss and reclassification adjustment presented in the notes. Alternatively, a gross presentation can be used. |
| (c) |
This means the share of associates’ other comprehensive income attributable to owners of the associates, ie it is after tax and non-controlling interests in the associates. |
| (d) |
The income tax relating to each component of other comprehensive income is disclosed in the notes. |
|
| XYZ Group – Income statement for the year ended 31 December 20X7 |
| (illustrating the presentation of comprehensive income in two statements and classification of expenses within profit by nature) |
| (in thousands of currency units) |
|
|
20X7 |
|
20X6 |
| Revenue |
390,000 |
|
355,000 |
| Other income |
20,667 |
|
11,300 |
| Changes in inventories of finished goods and work in progress |
(115,100) |
|
(107,900) |
| Work performed by the entity and capitalised |
16,000 |
|
15,000 |
| Raw material and consumables used |
(96,000) |
|
(92,000) |
| Employee benefits expense |
(45,000) |
|
(43,000) |
| Depreciation and amortisation expense |
(19,000) |
|
(17,000) |
| Impairment of property, plant and equipment |
(4,000) |
|
– |
| Other expenses |
(6,000) |
|
(5,500) |
| Finance costs |
(15,000) |
|
(18,000) |
| Share of profit of associates |
35,100 |
|
30,100 |
| Profit before tax |
161,667 |
|
128,000 |
| Income tax expense |
(40,417) |
|
(32,000) |
| Profit for the year from continuing operations |
121,250 |
|
96,000 |
| Loss for the year from discontinued operations |
– |
|
(30,500) |
| PROFIT FOR THE YEAR |
121,250 |
|
65,500 |
|
| Profit attributable to: |
|
|
|
|
Owners of the parent |
97,000 |
|
52,400 |
|
Non-controlling interests |
24,250 |
|
13,100 |
|
|
121,250 |
|
65,500 |
|
| Earnings per share (in currency units): |
|
|
|
|
Basic and diluted |
0.46 |
|
0.30 |
| XYZ Group – Statement of comprehensive income for the year ended 31 December 20X7 |
| (illustrating the presentation of comprehensive income in two statements) |
| (in thousands of currency units) |
|
|
20X7 |
|
20X6 |
| Profit for the year |
121,250 |
|
65,500 |
| Other comprehensive income: |
|
|
|
| Exchange differences on translating foreign operations |
5,334 |
|
10,667 |
| Investments in equity instruments |
(24,000) |
|
26,667 |
| Cash flow hedges |
(667) |
|
(4,000) |
| Gains on property revaluation |
933 |
|
3,367 |
| Actuarial gains (losses) on defined benefit pension plans |
(667) |
|
1,333 |
| Share of other comprehensive income of associates |
400 |
|
(700) |
| Income tax relating to components of other comprehensive income |
4,667 |
|
(9,334) |
| Other comprehensive income for the year, net of tax |
(14,000) |
|
28,000 |
| TOTAL COMPREHENSIVE INCOME FOR THE YEAR |
107,250 |
|
93,500 |
|
| Total comprehensive income attributable to: |
|
|
|
|
Owners of the parent |
85,800 |
|
74,800 |
|
Non-controlling interests |
21,450 |
|
18,700 |
|
|
107,250 |
|
93,500 |
|
|
|
|
|
| Alternatively, components of other comprehensive income could be presented, net of tax. Refer to the statement of comprehensive income illustrating the presentation of income and expenses in one statement. |
|
| XYZ Group |
| Disclosure of components of other comprehensive income |
| Notes |
| Year ended 31 December 20X7 |
| (in thousands of currency units) |
|
|
|
|
|
20X7 |
|
|
|
20X6 |
| Other comprehensive income: |
|
|
|
|
|
|
|
|
| Exchange differences on translating foreign operations |
|
|
|
5,334 |
|
|
|
10,667 |
| Investments in equity instruments |
|
|
|
(24,000) |
|
|
|
26,667 |
| Cash flow hedges: |
|
|
|
|
|
|
|
|
|
Gains (losses) arising during the year |
|
(4,667) |
|
|
|
(4,000) |
|
|
|
Less: Reclassification adjustments for gains (losses) included in profit or loss |
|
3,333 |
|
|
|
– |
|
|
|
Less: Adjustments for amounts transferred to initial carrying amount of hedged items |
|
667 |
|
(667) |
|
– |
|
(4,000) |
|
| Gains on property revaluation |
|
|
|
933 |
|
|
|
3,367 |
| Actuarial gains (losses) on defined benefit pension plans |
|
|
|
(667) |
|
|
|
1,333 |
| Share of other comprehensive income of associates |
|
|
|
400 |
|
|
|
(700) |
| Other comprehensive income |
|
|
|
(18,667) |
|
|
|
37,334 |
| Income tax relating to components of other comprehensive income |
|
|
|
4,667 |
|
|
|
(9,334) |
| Other comprehensive income for the year |
|
|
|
(14,000) |
|
|
|
28,000 |
