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Statement of financial position, statement of comprehensive income, and statement of changes in equity
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IFRS Taxonomy 2011 – Illustrative examples
Examples from IAS 1 (IG 6) representing ways in which the requirements of IAS 1 for the presentation of the statements of financial position, comprehensive income and statement of changes in equity might be met using detailed XBRL tagging with the use of XBRL footnotes.
| XYZ Group – Statement of financial position as at 31 December 20X7 | |||||
| (in thousands of currency units) | |||||
| 31 Dec 20X7 | 31 Dec 20X6 | ||||
| ASSETS | |||||
| Non-current assets | |||||
| Property, plant and equipment | 350, 700 | 360, 020 | |||
| Goodwill | 80, 800 | 91, 200 | |||
| Other intangible assets | 227, 470 | 227, 470 | |||
| Investments in associates | 100, 150 | 110, 770 | |||
| Investments in equity instruments | 142, 500 | 156, 000 | |||
| 901, 620 | 945, 460 | ||||
| Current assets | |||||
| Inventories | 135, 230 | 132, 500 | |||
| Trade receivables | 91, 600 | 110, 800 | |||
| Other current assets | 25, 650 | 12, 540 | |||
| Cash and cash equivalents | 312, 400 | 322, 900 | |||
| 564, 880 | 578, 740 | ||||
| Total assets | 1, 466, 500 | 1, 524, 200 | |||
| XYZ Group – Statement of financial position as at 31 December 20X7 | |||||
| (in thousands of currency units) | |||||
| EQUITY AND LIABILITIES | |||||
| Equity attributable to owners of the parent | |||||
| Share capital | 650, 000 | 600, 000 | |||
| Retained earnings | 243, 500 | 161, 700 | |||
| Other components of equity | 10, 200 | 21, 200 | |||
| 903, 700 | 782, 900 | ||||
| Non-controlling interests | 70, 050 | 48, 600 | |||
| Total equity | 973, 750 | 831, 500 | |||
| Non-current liabilities | |||||
| Long-term borrowings | 120, 000 | 160, 000 | |||
| Deferred tax | 28, 800 | 26, 040 | |||
| Long-term provisions | 28, 850 | 52, 240 | |||
| Total non-current liabilities | 177, 650 | 238, 280 | |||
| Current liabilities | |||||
| Trade and other payables | 115, 100 | 187, 620 | |||
| Short-term borrowings | 150, 000 | 200, 000 | |||
| Current portion of long-term borrowings | 10, 000 | 20, 000 | |||
| Current tax payable | 35, 000 | 42, 000 | |||
| Short-term provisions | 5, 000 | 4, 800 | |||
| Total current liabilities | 315, 100 | 454, 420 | |||
| Total liabilities | 492, 750 | 692, 700 | |||
| Total equity and liabilities | 1, 466, 500 | 1, 524, 200 | |||
| 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 | (238, 000) | (219, 500) | ||||
| Gross profit | 152, 000 | 135, 500 | ||||
| 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 | (15, 000) | (18, 000) | ||||
| Share of profit of associates(a) | 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(b) | 5, 334 | 10, 667 | ||||
| Investments in equity instruments | (24, 000) | 26, 667 | ||||
| Cash flow hedges(b) | (667) | (4, 000) | ||||
| Gains on property revaluation | 3, 367 | |||||
| Actuarial gains (losses) on defined benefit pension plans | (667) | 1, 333 | ||||
| Share of other comprehensive income of associates(c) | (700) | |||||
| Income tax relating to components of other comprehensive income(d) | 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 | ||||
| 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 | |||||
| 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 | 20X6 | ||||
| Exchange differences on translating foreign operations | 4, 000 | 8, 000 | ||||
| Investments in equity instruments | (18, 000) | 20, 000 | ||||
| Cash flow hedges | (500) | (3, 000) | ||||
| Gains on property revaluation | 2, 700 | |||||
| Actuarial gains (losses) on defined benefit pension plans | (500) | 1, 000 | ||||
| Share of other comprehensive income of associates | (700) | |||||
| Other comprehensive income for the year, net of tax(d) | (14, 000) | 28, 000 | ||||
| (a) This means the share of associates’ profit 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(e) | 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 | |||||
| (e) This means the share of associates’ profit attributable to owners of the associates, ie it is after tax and non-controlling interests in the associates. | |||||||
| 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 | 3, 367 | ||||||
| Actuarial gains (losses) on defined benefit pension plans | (667) | 1, 333 | |||||
| Share of other comprehensive income of associates(f) | (700) | ||||||
| Income tax relating to components of other comprehensive income(g) | 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. | |||||||
| (f) | 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. | ||||||
| (g) | The income tax relating to each component of other comprehensive income is disclosed in the notes. | ||||||
| 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(i) | 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) | – | (4, 000) | ||||||||||||
| Gains on property revaluation | 3, 367 | ||||||||||||||
| Actuarial gains (losses) on defined benefit pension plans | (667) | 1, 333 | |||||||||||||
| Share of other comprehensive income of associates | (700) | ||||||||||||||
| Other comprehensive income | (18, 667) | 37, 334 | |||||||||||||
| Income tax relating to components of other comprehensive income(j) | 4, 667 | (9, 334) | |||||||||||||
| Other comprehensive income for the year(h) | (14, 000) | 28, 000 | |||||||||||||
| (h) | When an entity chooses an aggregated presentation in the statement of comprehensive income, the amounts for reclassification adjustments and current year gain or loss are presented in the notes. | ||||||||||||||
| (i) | There was no disposal of a foreign operation. Therefore, there is no reclassification adjustment for the years presented. | ||||||||||||||
| (j) | The income tax relating to each component of other comprehensive income is disclosed in the notes. | ||||||||||||||
| XYZ Group - Disclosure of tax effects relating to each component of other comprehensive income | |||||||||||||||
| Notes | |||||||||||||||
| Year ended 31 December 20X7 | |||||||||||||||
| (in thousands of currency units) | |||||||||||||||
| 20X7 | 20X6 | ||||||||||||||
| Before-tax amount | Tax (expense) benefit | Net-of-tax amount | Before-tax amount | Tax (expense)benefit | Net-of-tax amount | ||||||||||
| Exchange differences on translating foreign operations | 5, 334 | (1, 334) | 4, 000 | 10, 667 | (2, 667) | 8, 000 | |||||||||
| Investments in equity instruments | (24, 000) | 6, 000 | (18, 000) | 26, 667 | (6, 667) | 20, 000 | |||||||||
| Cash flow hedges | (667) | (500) | (4, 000) | 1, 000 | (3, 000) | ||||||||||
| Gains on property revaluation | (333) | 3, 367 | (667) | 2, 700 | |||||||||||
| Actuarial gains (losses) on defined benefit pension plans | (667) | (500) | 1, 333 | (333) | 1, 000 | ||||||||||
| Share of other comprehensive income of associates | – | (700) | – | (700) | |||||||||||
| Other comprehensive income | (18, 667) | 4, 667 | (14, 000) | 37, 334 | (9, 334) | 28, 000 | |||||||||
| XYZ Group – Statement of changes in equity for the year ended 31 December 20X7 | |||||||||||||||||
| (in thousands of currency units) | |||||||||||||||||
| Share capital | Retained earnings | Translation of foreign operations | Investments in equity instruments | Cash flow hedges | Revaluation surplus | Total | Non-controlling interests | Total equity | |||||||||
| Balance at 1 January 20X6 | 600, 000 | 118, 100 | (4, 000) | 1, 600 | 2, 000 | – | 717, 700 | 29, 800 | 747, 500 | ||||||||
| Changes in accounting policy | – | – | – | – | – | ||||||||||||
| Restated balance | 600, 000 | 118, 500 | (4, 000) | 1, 600 | 2, 000 | – | 718, 100 | 29, 900 | 748, 000 | ||||||||
| Changes in equity for 20X6 | |||||||||||||||||
| Dividends | – | (10, 000) | – | – | – | – | (10, 000) | – | (10, 000) | ||||||||
| Total comprehensive income for the year(k) | – | 53, 200 | 6, 400 | 16, 000 | (2, 400) | 1, 600 | 74, 800 | 18, 700 | 93, 500 | ||||||||
| Balance at 31 December 20X6 | 600, 000 | 161, 700 | 2, 400 | 17, 600 | (400) | 1, 600 | 782, 900 | 48, 600 | 831, 500 | ||||||||
| Changes in equity for 20X7 | |||||||||||||||||
| Issue of share capital | 50, 000 | – | – | – | – | – | 50, 000 | – | 50, 000 | ||||||||
| Dividends | – | (15, 000) | – | – | – | – | (15, 000) | – | (15, 000) | ||||||||
| Total comprehensive income for the year(l) | – | 96, 600 | 3, 200 | (14, 400) | (400) | 85, 800 | 21, 450 | 107, 250 | |||||||||
| Transfer to retained earnings | – | – | – | – | (200) | – | – | – | |||||||||
| Balance at 31 December 20X7 | 650, 000 | 243, 500 | 5, 600 | 3, 200 | (800) | 2, 200 | 903, 700 | 70, 050 | 973, 750 | ||||||||
| (k) | The amount included in retained earnings for 20X6 of 53, 200 represents profit attributable to owners of the parent of 52, 400 plus actuarial gains on defined benefit pension plans of 800 (1, 333, less tax 333, less non-controlling interests 200). The amount included in the translation, investments in equity instruments and cash flow hedge reserves represent other comprehensive income for each component, net of tax and non-controlling interests, eg other comprehensive income related to investments in equity instruments for 20X6 of 16, 000 is 26, 667, less tax 6, 667, less non-controlling interests 4, 000. The amount included in the revaluation surplus of 1, 600 represents the share of other comprehensive income of associates of (700) plus gains on property revaluation of 2, 300 (3, 367, less tax 667, less non-controlling interests 400). Other comprehensive income of associates relates solely to gains or losses on property revaluation. | ||||||||||||||||
| (l) | The amount included in retained earnings for 20X7 of 96, 600 represents profit attributable to owners of the parent of 97, 000 plus actuarial losses on defined benefit pension plans of 400 (667, less tax 167, less non-controlling interests 100). The amount included in the translation, investments in equity instruments and cash flow hedge reserves represents other comprehensive income for each component, net of tax and non-controlling interests, eg other comprehensive income related to the translation of foreign operations for 20X7 of 3, 200 is 5, 334, less tax 1, 334, less non-controlling interests 800. The amount included in the revaluation surplus of 800 represents the share of other comprehensive income of associates of 400 plus gains on property revaluation of 400 (933, less tax 333, less non-controlling interests 200). Other comprehensive income of associates relates solely to gains or losses on property revaluation. |
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