IAS 1 Main statements

IAS 1 Main statements

provides examples of the main statements of (Consolidated) Financial Statements in line with IAS 1 Presentation of financial statements. The Guidance references below  link to IAS 1 Presentation of financial statements. The numbered Notes link to disclosures in the Notes to the financial statements on separate pages on this site.

Example – Consolidated statement of Financial position

This is a generic example of the consolidated statement of financial position of a reporting company. As a result it IAS 1 Main statementsshows almost all disclosure options possible not taking into account materiality or a real life company. So it needs tailoring to the actual events and transactions of a real life company.

The source for each disclosure requirement is given in the first column. The guidance refers to additional explanations following after the example consolidated statement of financial position.

IAS1.10(a), 54

Consolidated statement of Financial position

Guidance 1-5

IAS1.51(c),(e) IAS1.113

Links
in
Notes

20×7

20×6

ASSETS

IAS1.60, 66

Non-current assets

IAS1.54(a)

Property, plant and equipment

8(a)

128,890

102,080

IFRS16.47

Right-of-use assets guidance 11, 12

8(b)

9,756

9,508

IAS1.54(b)

Investment properties

8(c)

13,300

10,050

IAS1.54(c)

Intangible assets

8(d)

24,550

20,945

IAS1.54(o), 56

Deferred tax assets

8(e)

7,849

5,524

IFRS15.105

Other non-current assets

3(b)

312

520

IAS1.54(e)

Investments accounted for using the equity method

16(e)

3,775

3,275

IFRS7.8(h)

Financial assets at fair value through other comprehensive income  guidance 8, 9

7(c)

6,782

7,148

IFRS7.8(a)

Financial asset at fair value through profit or loss guidance 8, 9

7(d)

2,390

980

IFRS7.8.(f)

Financial assets at amortised cost

7(b)

3,496

2,629

IAS1.54(d) IFRS7.8(a)

Derivative financial instruments

12(a)

308

712

Total non-current assets

201,408

163,371

IAS1.60, 66

Current assets

IAS1.54(g)

Inventories

8(f)

22,153

19,672

Other current assets

8(g)

491

428

IFRS15.105

Contract assets guidance 10

3(b)

1,519

2,561

IAS1.54(h)

Trade receivables

7(a)

15,662

8,220

IFRS7.8(c) IFRS7.8(f)

Other financial assets at amortised cost guidance 8, 9

7(b)

1,100

842

IAS1.54(d) IFRS7.8(a)

Derivative financial instruments

12(a)

1,854

1,417

IAS1.54(d) IFRS7.8(a)

Financial asset at fair value through profit or loss

7(d)

11,300

10,915

IAS1.54(i)

Cash and cash equivalents (excluding bank overdrafts)

7(e)

55,083

30,299

109,162

74,354

IAS1.54(j) IFRS5.38

Assets classified as held for sale

8(g), 15

250

4,955

Total current assets

109,412

79,309

Total assets

310,820

242,680

OPTIONAL – The above consolidated statement of financial position is not a stand-alone document and should be read in conjunction with the accompanying notes.

IAS1.10(a), 54

Consolidated statement of financial position

Guidance 1-5

Notes

20×7

20×6

EQUITY

IAS1.54(r)

Share capital and share premium

9(a)

83,054

63,976

Other equity

9(a)

1,774

-550

IAS1.54(r)

Other reserves

9(a)

17,993

12,381

Retained earnings

9(a)

45,108

IAS1.54(r)

Capital and reserves attributable to owners

147,929

110,310

IAS1.54(q)

Non-controlling interests

16(b)

9,462

5,689

Total equity

157,391

115,999

LIABILITIES

IAS1.60, 69

Non-current liabilities

IAS1.54(m)

Borrowings

7(g)

89,115

76,600

IFRS7.8(g)

IFRS16.47(b)

Lease liabilities guidance 11

8(b)

8,493

8,514

IAS1.54(o), 56

Deferred tax liabilities

8(e)

12,456

6,820

Employee benefit obligations guidance 7

8(h)

6,749

4,881

IAS1.54(l)

Provisions

8(i)

1,573

1,382

Total non-current liabilities

118,386

98,197

IAS1.60, 69

Current liabilities

IAS1.54(k)

Trade and other payables

7(f)

15,760

11,723

IFRS15.105

Contract liabilities guidance 10

3(b)

1,982

1,525

IAS1.54(n)

Current tax liabilities

1,130

856

IAS1.54(m),

IFRS7.8,(g)

Borrowings

7(g)

8,400

7,995

IFRS16.47(b)

Lease liabilities guidance 11

8(b)

3,008

2,777

IAS1.54,(m),

IFRS7.8(e)

Derivative financial instruments

12(a)

1,376

1,398

Employee benefit obligations guidance 10

8(h)

690

470

IAS1.54(l)

Provisions

8(i)

2,697

1,240

35,043

27,984

IAS1.54(p) IFRS5.38

Liabilities directly associated with assets classified as held for sale

15

500

Total current liabilities

35,043

28,484

Total liabilities

153,429

126,681

Total equity and liabilities

310,820

242,680

OPTIONAL – The above consolidated statement of financial position is not a stand-alone document and should be read in conjunction with the accompanying notes.

Example – Statement of profit or loss

This is a generic example of the consolidated statement of profit or loss of a reportingWhat happened in the reporting period company. As a result it shows almost all disclosure options possible not taking into account materiality or a real life company. So it needs tailoring to the actual events and transactions of a real life company.

The source for each disclosure requirement is given in the first column. The guidance refers to additional explanations following after the example statement of profit or loss and other comprehensive income.

IAS1.10(b),(10A)

Consolidated statement of profit or loss

IAS1.51(c),(e) IAS1.113

Notes

20×7

20×6

Continuing operations

IAS1.82(a)

Revenue from contracts with customers

3

197,659

161,604

IAS1.99, IAS2.36(d)

Cost of sales of goods

-76,992

-65,159

Cost of providing services

-25,447

-18,288

Gross profit

95,220

78,157

IAS1.99

Distribution costs

-35,794

-29,221

IAS1.99

Administrative expenses

-17,897

-14,611

IAS1.82(ba)

Net impairment losses on financial and contract assets

12(c)

-849

-595

Other income

5(a)

11,348

12,033

Other gains/(losses) – net

5(b)

4,593

-671

Operating profit

56,621

45,092

Finance income

5(d)

1,616

905

IAS1.82(b)

Finance costs

5(d)

-7,491

-6,735

Finance costs – net

-5,875

-5,830

IAS1.82(c)

Share of net profit of associates and joint ventures accounted for using the equity method

16(e)

340

355

Profit before income tax

51,086

39,617

IAS1.82(d) IAS12.77

Income tax expense

6

-16,182

-11,575

Profit from continuing operations

34,904

28,042

IFRS5.33(a)

IAS1.82(ea)

Profit from discontinued operation (attributable to equity holders of the company)

15

727

399

IAS1.81A(a)

Profit for the period

35,631

28,441

IAS1.81B(a)

Profit is attributable to:

Owners of the reporting entity

32,626

26,123

– Non-controlling interests

3,005

2,318

35,631

28,441

IAS33.66

Earnings per share for profit from continuing operations attributable to the ordinary equity holders of the company:

Cents

Cents

Basic earnings per share

22

57.1

47.5

Diluted earnings per share

22

56.0

47.3

IAS33.66

Earnings per share for profit attributable to the ordinary equity holders of the company:

Basic earnings per share

22

58.4

48.2

Diluted earnings per share

22

57.3

48.0

OPTIONAL – The above consolidated statement of profit or loss is not a stand-alone document and should be read in conjunction with the accompanying notes.

Example – Statement of other comprehensive income

This is a generic example of the consolidated statement of other comprehensive income of a reportingWhat happened in the reporting period company. As a result it shows almost all disclosure options possible not taking into account materiality or a real life company. So it needs tailoring to the actual events and transactions of a real life company.

The source for each disclosure requirement is given in the first column. The guidance refers to additional explanations following after the example statement of profit or loss and other comprehensive income.

IAS1.10(b),(10A)

Consolidated statement of other comprehensive income

IAS1.113

Notes

20×7

20×6

IAS1.81A(a)

Profit for the period

35,631

28,441

Other comprehensive income

IAS1.82A(a)(ii)

Items that may be reclassified to profit or loss

IAS1.82A, 7(da)

– Changes in the fair value of debt instruments at fair value through other comprehensive income

9(c)

126

-228

IAS1.82A

– Share of other comprehensive income of associates and joint ventures accounted for using the equity method

9(c)

20

15

IAS1.82A, 7(c) IAS21.32

– Exchange differences on translation of foreign operations

9(c)

-617

185

IFRS5.38

– Exchange differences on translation of discontinued operation

15

170

58

IAS1.82A, 7(e)

– Gains on cash flow hedges

12(a)

326

1,423

IAS1.82A, 7(g),(h)

– Costs of hedging

12(a)

-88

73

IAS1.82A, 7(e)

– Hedging gains reclassified to profit or loss

12(a)

-155

-195

IAS1.82A, 7 (c) IFRS9.6.5.13

– Gains on net investment hedge

9(c)

190

IAS1.91

– Income tax relating to these items

9(c)

-68

-326

IAS1.82A(a)(i)

Items that will not be reclassified to profit or loss

IAS1,82A, 7(a)

Revaluation of land and buildings

9(c)

7,243

5,840

IAS1.82A, 7(d)

Changes in the fair value of equity investments at fair value through other comprehensive income

9(c)

632

-1,230

IAS1.82A

Share of other comprehensive income of associates and joint ventures accounted for using the equity method

9(c)

300

100

IAS1.82A, 7(b) IAS19.120(c)

Remeasurements of post-employment benefit obligations

9(c)

119

-910

IAS1.91

Income tax relating to these items

9(c)

-2,489

-1,140

IAS1.81A(b)

Other comprehensive income for the period, net of tax

5,709

3,665

IAS1.81A(c)

Total comprehensive income for the period

41,340

32,106

IAS1.81B(b)

Total comprehensive income for the period is attributable to:

– Owners of the reporting entity

38,434

29,530

– Non-controlling interests

2,906

2,576

41,340

32,106

Total comprehensive income for the period attributable to owners of the reporting unit arises from:

Continuing operations

37,549

29,073

IFRS5.33(d)

Discontinued operations

885

457

38,434

29,530

OPTIONAL – The above consolidated statement of other comprehensive income is not a stand-alone document and should be read in conjunction with the accompanying notes.

Example – Statement of Changes in Equity

This is a generic example of the consolidated statement of changes in equity of a reporting company. As a result it IAS 1 Main Statemntsshows almost all disclosure options possible not taking into account materiality or a real life company. So it needs tailoring to the actual events and transactions of a real life company.

The source for each disclosure requirement is given in the first column. The guidance refers to additional explanations following after the example statement of changes in equity.

Consolidated statement of changes in equity

Notes

Share capital and premium

Other equity

Other reserves

Retained earnings

Total

Non-controlling interest

Total equity

IAS1.106(d)

Opening balance 1 January 20X6

62,619

-251

7,395

20,205

89,968

4,940

94,908

IAS1.106(d)(i)

Profit for the period

0

26,123

26,123

2,318

28,441

IAS1.106(d)(ii)

Other comprehensive income

3,810

-403

3,407

258

3,665

Total comprehensive income for the period

3,810

25,720

29,530

2,576

32,106

IFRS9.6.5.11(d)(i)

Costs of hedging transferred to the carrying value of inventory purchased during the year

12(a)

237

237

237

IFRS9.B5.7.1

Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings

7(c)

384

-384

IAS1.106(d)(iii)

Transactions with owners in their capacity as owners:

IAS32.22, 35

Contributions of equity net of transaction costs

9(a)

1,357

1,357

1,357

IAS32.33

Acquisition of treasury shares

9(b)

0

-299

-299

-299

Dividends provided for or paid

13(b)

0

-11,038

-11,038

-1,827

-12,865

IFRS2.50

Employee share schemes – value of employee services

9(c)

0

555

555

555

1,357

-299

555

-11,038

-9,425

-1,827

-11,252

IAS1.106(d)

Closing balance 31 December 20×6

63,976

-550

12,381

34,503

110,310

5,689

115,999

Consolidated statement of changes in equity

Notes

Share capital and premium

Other equity

Other reserves

Retained earnings

Total

Non-controlling interest

Total equity

IAS1.106(d)

Opening balance 1 January 20X7

63,976

-550

12,381

34,503

110,310

5,689

115,999

IAS1.106(d)(i)

Profit for the period

32,626

32,626

3,005

35,631

IAS1.106(d)(ii)

Other comprehensive income

5,501

307

5,808

-99

5,709

Total comprehensive income for the period

5,501

32,933

38,434

2,906

41,340

IFRS9.6.5.11(d)(i)

Costs of hedging transferred to the carrying value of inventory purchased during the year

12(a)

-31

-31

-31

IFRS9.B5.7.1

Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings

7(c)

-452

452

IAS1.106(d)(iii)

Transactions with owners in their capacity as owners:

IAS32.22, 35

Contributions of equity net of transaction costs and tax

9(a)

10,871

10,871

10,871

Issue of ordinary shares as consideration for a business combination, net of transaction costs and tax

9(b)

9,730

9,730

9,730

IAS32.33

Acquisition of treasury shares

13(b)

-1,217

-1,217

0

-1,217

IAS32.35

Buy-back of preference shares, net of tax

-1,523

143

-1,380

0

-1,380

Value of conversion rights on convertible notes

2,450

2,450

0

2,450

Non-controlling interests on acquisition of subsidiary

5,051

5,051

IFRS10.23

Transactions with non-controlling interests

-333

-333

-1,167

-1,500

Dividends provided for or paid

-22923

-22,923

-3,017

-25,940

IFRS2.50

Employee share schemes – value of employee services

9(c)

2018

2,018

0

2,018

IFRS2.50

Issue of treasury shares to employees

1,091

-1091

19,078

2,324

594

-22,780

-784

867

83

IAS1.106(d)

Closing balance 31 December 20×7

83,054

1,774

17,993

45,108

147,929

9,462

157,391

OPTIONAL – The above consolidated statement of changes in equity is not a stand-alone document and should be read in conjunction with the accompanying notes

Example – Statement of Cash Flows

This is a generic example of the consolidated statement of cash flows of a reporting company. As a result it shows almost all disclosure options possible not taking into account materiality or a real life company. So it needs tailoring to the actual events and transactions of a real life company.

The source for each disclosure requirement is given in the first column. The guidance refers to additional explanations following after the example statement of cash flows.

Consolidated statement of Cash flows

Notes

20×7

20×6

IAS7.10, 18(a)

Cash flows from operating activities

– Profit before income tax from:

– Continuing operations

51,086

39,675

– Discontinued operations

15

1,111

570

IAS7.18(b), 20

Profit before income tax including discontinued operations

52,197

40,245

Adjustments for:

Depreciation and amortisation

5(c)

12,540

9,518

– Impairment of goodwill

4

2,410

– Write-off of assets destroyed by fire

4

1,210

– Non-cash employee benefits expense – share-based payments

2,156

1,353

– Net (gain)/loss on sale of non-current assets

-1,620

530

– Gain on disposal of engineering division

15

-760

Fair value adjustment to investment property

8(c)

-1,350

-1,397

– Fair value adjustment to derivatives

-11

621

– Fair value (gains)/losses on non-current financial assets at fair value through profit or loss

7(d)

-120

– Share of profits of associates and joint ventures

16(e)

-340

-355

– Gain on derecognition of contingent consideration payable

14

-135

– Gain on remeasurement of contingent consideration receivable

15

-130

– Dividend income and interest classified as investing cash flows

-3,558

-4,549

– Finance costs – net

5(d)

5,875

5,450

– Net exchange differences

604

479

Change in operating assets and liabilities, net of effects from purchase of controlled entity and sale of engineering division:

– (Increase) in trade receivables

-6,470

-4,647

– Decrease/(increase) in contract assets

1,258

-1,220

– (Increase) in inventories

-1,340

-1,832

– Decrease/(increase) in financial assets at fair value through profit or loss

465

-1,235

– Decrease in other operating assets

87

5,202

– Increase/(decrease) in trade creditors

1,429

-36

– Increase in contract liabilities

457

870

– Increase in other operating liabilities

-251

-46

– Increase in other provisions

1,215

-46

IAS7.14

Cash generated from operations

65,818

49,525

IAS7.31 – 33

Interest received

1,262

905

IAS7.31 – 33

Interest paid

-6,895

-4,507

IAS7.14(f), 35, 36

Income taxes paid

-16,458

-12,163

Net cash inflow from operating activities

43,727

30,694

IAS7.10, 21

Cash flows from investing activities

IAS7.39

Payment for acquisition of subsidiary, net of cash acquired

14

-2,600

IAS7.16(a)

Payments for property, plant and equipment

8(a)

-25,387

-14,602

IAS7.16(a)

Payments for investment property

8(c)

-1,900

IAS7.16(c)

Payments for financial assets at fair value through other comprehensive income

-259

-2,029

IAS7.16(c)

Payments for financial assets at amortised cost

7(b)

-1,175

IAS7.16(a)

Payment of software development costs

8(d)

-880

-720

IAS7.16(e)

Loans to related parties

-1,180

-730

IAS7.39

Proceeds from sale of engineering division

15

3,110

IAS7.16(b)

Proceeds from sale of property, plant and equipment

9,585

639

IAS7.16(d),

Proceeds from sale of financial assets at fair value through other comprehensive income

1,375

820

IAS7.16(f)

Repayment of loans by related parties

469

626

IAS7.38

Dividends from joint ventures and associates

16(e)

160

220

IAS7.31, 33

Other dividends

3,300

4,300

IAS7.31, 33

Interest received on financial assets held as investments

258

249

Net cash (outflow) from investing activities

-13,949

-12,402

IAS7.10, 21

Cash flows from financing activities

IAS7.17(a)

Proceeds from issues of shares and other equity securities

9(a)

12,413

Proceeds from calls on shares and calls in arrears

9(a)

1,500

IAS7.17(c)

Proceeds from borrowings

10(c)

46,053

26,746

IAS7.17(b)

Payments for shares bought back

9(a)

-1,350

IAS7.17(b)

Acquisition of treasury shares

-1,217

-299

Share issue and buy-back transaction costs

9(a)

-245

IAS7.17(d)

Repayment of borrowings

10(c)

-33,484

-24,835

IAS7.17(e)

Principal elements of lease payments

10(c)

-1,942

-1,338

IAS7.42A, 42B

Transactions with non-controlling interests

16(c)

-1,500

IAS7.31, 34

Dividends paid to company’s shareholders

13(b)

-22,357

-10,478

IAS7.31, 34

Dividends paid to non-controlling interests in subsidiaries

16(b)

-3,017

-1,828

Net cash (outflow) from financing activities

-5,146

-12,032

Net increase in cash and cash equivalents

24,632

6,260

Cash and cash equivalents at the beginning of the financial year

28,049

21,573

IAS7.28

Effects of exchange rate changes on cash and cash equivalents

-248

216

Cash and cash equivalents at end of year

7(e)

52,433

28,049

IAS7.43

Non-cash financing and investing activities

10(b)

IFRS5.33(c)

Cash flows of discontinued operation

15

OPTIONAL – The above consolidated statement of cash flows is not a stand-alone document and  should be read in conjunction with the accompanying notes.

Example Notes to the Financial Statements

Chapters

Considerations

1. What happened in the reporting period

Here is what was most important from the point of view of management of the reporting entity.

Basic disclosures of financial data for performance, financial position, equity transactions and cash flows

2. Segment information

2(a) Description of segments and principal activities

2(b) Adjusted EBITDA

2(c) Other profit and loss disclosures

2(d) Segment assets

2(e) Segment liabilities

3. Revenue from contracts with customers

4. Material profit or loss items

5. Other income and expense items

6. Income tax expense

7. Financial assets and financial liabilities

8. Non-financial assets and liabilities

9. Equity – Owners and Non-controlling interests

10. Transactions in cash flows

Management focus disclosures

11. Critical estimates, judgements and errors

12. Financial risk management

13. Capital management

Group composition

14. Business combination

15. Discontinued operation

16. Interests in other entities

Financial data outside main statements

17. Contingent liabilities and contingent assets

18. Commitments

19. Events occurring after the reporting period

Financial data for IFRS Compliance

20. Related party transactions

21. Share-based payments

22. Earnings per share

23. Offsetting financial assets and financial liabilities

24. Assets pledged as security

25. Summary of significant accounting policies

26. Changes in accounting policies

Consolidated statement of profit or loss and other comprehensive income – single statement, showing expenses by nature

This is an illustration of a classification of expense by nature on the face of the statement of profit or loss (other comprehensive income is not affected by such a classification). To make the alternative presentation more complete the statement of profit or loss and statements of other comprehensive income have been combined in one statement (as allowed by IAS 1.10A).

IAS1.10(b),(10A)

Consolidated statement of profit or loss and other comprehensive income

IAS1.51(c),(e) IAS1.113

Notes

20×7

20×6

Continuing operations

IAS1.82(a)

Revenue

3

197,659 161,604

Finance income

5(d) 1,616 905

Other income

5(a) 11,348 12,033

Other gains/(losses) – net

5(b) 4.593 -671
IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

Changes in inventory

6,681 5,255
IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

Raw materials

-62,218 -54,108

Employee benefit expenses

-56,594 -52.075

Advertising

-14,265 -6,662

Transportation

-8,584 -6,236

Depreciation and amortisation

3(b), 8(a)(b),(d) -12,540 -10,080
IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

Restructuring costs

-1,215 -1,010

Impairment of goodwill

8(d) -2,410

Write-off of assets damaged by fire

-1,210

Other

-3,775 -2,363

IAS1.82(ba)

Net impairment losses on financial and contract assets

12(c) -849 -595

IAS1.82(b)

Finance costs

5(d) -7,491 -6,735

IAS1.82(c)

Share of net profit of associates and joint ventures accounted for using the equity method

16(e) 340 355

Profit before income tax

51,086 39,617
IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

IAS1.82(d) IAS12.77

Income tax expense

6 -16,182 -11,575
IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

Profit from continuing operations

34,904 28,042

IFRS5.33(a)

IAS1.82(ea)

Profit from discontinued operation (attributable to equity holders of the company)

15

727 399

IAS1.81A(a)

Profit for the period

35,631 28,441

Other comprehensive income

IAS1.82A(a)(ii)

Items that may be reclassified to profit or loss

IAS1.82A, 7(da)

– Changes in the fair value of debt instruments at fair value through other comprehensive income

9(c)

126

-228

IAS1.82A

– Share of other comprehensive income of associates and joint ventures accounted for using the equity method

9(c)

20

15

IAS1.82A, 7(c) IAS21.32

– Exchange differences on translation of foreign operations

9(c)

-617

185

IFRS5.38

– Exchange differences on translation of discontinued operation

15

170

58

IAS1.82A, 7(e)

– Gains on cash flow hedges

12(a)

326

1,423

IAS1.82A, 7(g),(h)

– Costs of hedging

12(a)

-88

73

IAS1.82A, 7(e)

– Hedging gains reclassified to profit or loss

12(a)

-155

-195

IAS1.82A, 7 (c) IFRS9.6.5.13

– Gains on net investment hedge

9(c)

190

IAS1.91

– Income tax relating to these items

9(c)

-68

-326

IAS1.82A(a)(i)

Items that will not be reclassified to profit or loss

IAS1,82A, 7(a)

Revaluation of land and buildings

9(c)

7,243

5,840

IAS1.82A, 7(d)

Changes in the fair value of equity investments at fair value through other comprehensive income

9(c)

632

-1,230

IAS1.82A

Share of other comprehensive income of associates and joint ventures accounted for using the equity method

9(c)

300

100

IAS1.82A, 7(b) IAS19.120(c)

Remeasurements of post-employment benefit obligations

9(c)

119

-910

IAS1.91

Income tax relating to these items

9(c)

-2,489

-1,140

IAS1.81A(b)

Other comprehensive income for the period, net of tax

5,709

3,665

IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

IAS1.81A(c)

Total comprehensive income for the period

41,340

32,106

IAS1.81B(b)

Total comprehensive income for the period is attributable to:

– Owners of the reporting entity

38,434

29,530

– Non-controlling interests

2,906

2,576

IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

41,340

32,106

Total comprehensive income for the period attributable to owners of the reporting unit arises from:

Continuing operations

37,549

29,073

IFRS5.33(d)

Discontinued operations

885

457

IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements

38,434

29,530

IAS33.66

Earnings per share for profit from continuing operations attributable to the ordinary equity holders of the company:

Cents

Cents

Basic earnings per share

22

57.1

47.5

Diluted earnings per share

22

56.0

47.3

IAS33.66

Earnings per share for profit attributable to the ordinary equity holders of the company:

Basic earnings per share

22

58.4

48.2

Diluted earnings per share

22

57.3

48.0

OPTIONAL – The above consolidated statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes.

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IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements IAS 1 Main statements