COMPREHENSIVE INCOME STATEMENT

Income Statement and Statement of Comprehensive are differentiated because IAS 1 gives two options to present the items of incomes and expenses recognized during the period. IAS 1 para 81 allows that all the items of income and expenses recognized in the period: o o EI !E" in a single statement i.e. Statement of #omprehensive Income$ %" in two separate statements as follows: Income Statement: &ith components of profit and loss recognized. his statement includes regular line items which in the language of IASs are 'nown as profit and loss items. Statement of other #omprehensive Income : his statement starts with the profit or loss as calculated under Income statement and contains components of other comprehensive income. Simpl( this statement contains such line items which are not recognized in profit or loss and if disclosed under Income Statement then it might mislead users of financial statements as the( ma( consider them as regular line items. 1. 0. .. operation 1. 2. )see IAS .3/. gains and losses from investments in e-uit( instruments measured at fair value through other comprehensive income the effective portion of gains and losses on hedging instruments in a cash flow hedge he components of other comprehensive incomeinclude: changes in revaluation surplus )see IAS 1* +ropert(, +lant and E-uipment and IAS .8 Intangible Assets/$ actuarial gains and losses on defined benefit plans gains and losses arising from translating the financial statements of a foreign

Statement of Comprehensive Income Reference IAS (IFRS), p. C'()R*+*,SI-* I,C'(* 1p14*a 1p80i )R'FIT (&'SS) )rofit (loss) from contin.ing operations )rofit (loss) /efore tax Gross profit "evenue I8"S 8p0., 8p08b +rofit5oss9efore ax 1p14. 1p80a, 18p.2b, I8"S, 8p08a :ross+rofit "evenue 1p80f 1p80f +rofit5oss +rofit6...7%perations #omprehensiveIncome IFRS Taxonom !"#" $%R& name

#ost of sales %ther income ;istribution costs Administrative expense %ther expense %ther gains )losses/ )rofit (loss) from operating activities ;ifference between carr(ing amount of dividends pa(able and carr(ing amount of non<cash assets distributed :ains )losses/ on net monetar( position :ain )loss/ arising from derecognition of financial assets measured at amortised cost ;ifference between carr(ing amount of non<cash assets distributed and carr(ing amount of dividends pa(able 8inance income 8inance costs Share of profit )loss/ of associates and >oint ventures accounted for using e-uit( method :ains )losses/ arising from difference between previous carr(ing amount and fair value of financial assets reclassified as measured at fair value Income tax expense (from contin.ing operations)

1p33 1p14., 1p140 1p33 1p33 1p33 1p14., 1p140

#ost%fSales %therIncome ;istribution#osts AdministrativeExpense %therExpense9(8unction %ther:ains5osses +rofit5oss8rom%peratingActivities

I8"I# 1=p2

;ifference6...7;istributed

3p03

:ains6...7+osition

1p80 aa

:ain5oss6...7Amortised#ost

I8"I# 1=p2

;ifference6...7+a(able

I8"S = I:1. 1p80b 1p80c

8inanceIncome 8inance#osts Share6...7?ethod

Effective 041.<41< :ains6...7@alue 41 IAS 1.80 ca

1p80d, =p04

Income ax6...7%perations

)rofit (loss) from discontin.ed operations 'T+*R C'()R*+*,SI-* I,C'(* %ther comprehensive income, net of tax, exchange differences on translation %ther comprehensive income, net of tax, available<for<sale financial assets %ther comprehensive income, net of tax, cash flow hedges %ther comprehensive income, net of tax, hedges of net investments in foreign operations %ther comprehensive income, net of tax, gains )losses/ from investments in e-uit( instruments %ther comprehensive income, net of tax, gains )losses/ on revaluation %ther comprehensive income, net of tax, actuarial gains )losses/ on defined benefit plans Income )expense/ recognised in other comprehensive income relating to non<current assets or disposal group classified as held for sale

1p80e<i

+rofit6...7%perations

1p31A

%ther#omprehensiveIncome

1p31A, 1p80g

%ther6...7%n ranslation

1p31A, 1p80g

%ther6...7Assets

1p31A, 1p80g

%ther6...7!edges

1p31A, 1p80g

%ther6...7%perations

1p=d

%ther6...7Instruments

1p31A, 1p80g

%ther6...7"evaluation

13p104h, 1p31A, %ther6...7+lans 1p80g

I8"S 2p.8

Income6...78orSale