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