| References | Current period |
|---|
| 010 |
|---|
| 010 | Profit or (-) loss for the year | IAS 1.7, 81(b), 83(a), IG6 | |
| 020 | Other comprehensive income | IAS 1.7, 81(b), IG6 | |
| 030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | |
| 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 19.93A | |
| 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 1.82(h), IG6; IAS 28.11 | |
| 090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.31 | |
| 100 | Items that may be reclassified to profit or loss | IAS 1.82A(b) | |
| 110 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) | |
| 120 | Valuation gains or (-) losses taken to equity | IAS 39.102(a) | |
| 130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 39.102(a) | |
| 140 | Other reclassifications | | |
| 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 | | |
| 190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96 | |
| 200 | Valuation gains or (-) losses taken to equity | IAS 1.IG6; IAS 39.95(a)-96 | |
| 210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IAS 39.97-101 | |
| 220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6; IAS 39.97-101 | |
| 230 | Other reclassifications | | |
| 240 | Available-for-sale financial assets | IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) | |
| 250 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) | |
| 260 | Transferred to profit or loss | IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b) | |
| 270 | Other reclassifications | IFRS 5.IG Example 12 | |
| 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 1.82(h), IG6; IAS 28.11 | |
| 330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.31 | |
| 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 | |
