[F1ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

3. Statement of comprehensive income U.K.

ANNEX III Table 6: rows 1 - 47

[F1References Current period
010
010 Profit or (-) loss for the year IAS 1.7, IG6
020 Other comprehensive income IAS 1.7, IG6
030 Items that will not be reclassified to profit or loss IAS 1.82A(a)(i)
040 Tangible assets IAS 1.7, IG6; IAS 16.39-40
050 Intangible assets IAS 1.7; IAS 38.85-86
060 Actuarial gains or (-) losses on defined benefit pension plans IAS 1.7, IG6; IAS 19.120(c)
070 Non-current assets and disposal groups held for sale IFRS 5.38
080 Share of other recognised income and expense of entities accounted for using the equity method IAS 1.IG6; IAS 28.10
081 Fair value changes of equity instruments measured at fair value through other comprehensive income IAS 1.7(d)
083 Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
084 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
085 Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
086 Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS 1.7(f)
090 Income tax relating to items that will not be reclassified IAS 1.91(b); Annex V.Part 2.66
100 Items that may be reclassified to profit or loss IAS 1.82A(a)(ii)
110 Hedge of net investments in foreign operations [effective portion] IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
120 Valuation gains or (-) losses taken to equity IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
130 Transferred to profit or loss IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
140 Other reclassifications Annex V.Part 2.65
150 Foreign currency translation IAS 1.7, IG6; IAS 21.52(b)
160 Translation gains or (-) losses taken to equity IAS 21.32, 38-47
170 Transferred to profit or loss IAS 1.7, 92-95; IAS 21.48-49
180 Other reclassifications Annex V.Part 2.65
190 Cash flow hedges [effective portion] IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
200 Valuation gains or (-) losses taken to equity IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
210 Transferred to profit or loss IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
220 Transferred to initial carrying amount of hedged items IAS 1.IG6;IFRS 9.6.5.11(d)(i)
230 Other reclassifications Annex V.Part 2.65
231 Hedging instruments [not designated elements] IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60
232 Valuation gains or (-) losses taken to equity IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24E (b)(c)
233 Transferred to profit or loss IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
234 Other reclassifications Annex V.Part 2.65
241 Debt instruments at fair value through other comprehensive income IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
251 Valuation gains or (-) losses taken to equity IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
261 Transferred to profit or loss IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
270 Other reclassifications IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
280 Non-current assets and disposal groups held for sale IFRS 5.38
290 Valuation gains or (-) losses taken to equity IFRS 5.38
300 Transferred to profit or loss IAS 1.7, 92-95; IFRS 5.38
310 Other reclassifications IFRS 5.IG Example 12
320 Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS 28.10
330 Income tax relating to items that may be reclassified to profit or (-) loss IAS 1.91(b), IG6; Annex V.Part 2.66
340 Total comprehensive income for the year IAS 1.7, 81A(a), IG6
350 Attributable to minority interest [Non-controlling interest] IAS 1.83(b)(i), IG6
360 Attributable to owners of the parent IAS 1.83(b)(ii), IG6 ]