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Article 12
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An issuer shall present all items of income and expense recognized in a period in a single statement of comprehensive income displaying components of profit or loss and components of other comprehensive income.
An issuer shall present revenues and expenses recognized in profit or loss under the preceding paragraph using a classification based on their function, and shall also disclose additional information on the nature of these items, including depreciation and amortization expense and employee benefits expense.
When items of income or expense are material, an issuer shall disclose their nature and amount separately in the statement of comprehensive income or in the notes.
As a minimum, the statement of comprehensive income shall include the following line items:
- Revenue:
- Operating revenue: Includes revenue arising from transfer of goods and services.
- Other revenue: Includes revenue arising from the use by others of entity assets yielding interest, royalties and dividends.
- The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If an entity controls specific goods or services before it transfers the goods or services to its customer, , it shall recognize the revenue based on the gross amount; otherwise, it shall recognize the revenue based on the net amount.
- Operating costs: The costs to be borne for the transfer of goods or services to the customers during the period.
- Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when an entity derecognizes from its books financial assets measured at amortized cost that it had originally recognized.
- Finance costs: Include interest on liabilities, gains or losses from fair value hedging instruments and adjustment to the hedged items, and changes in the fair value of cash flow hedging instruments as reclassified from equity to profit or loss, with the portion eligible for capitalization being deducted.
- Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.
- Share of the profit or loss of associates and joint ventures accounted for using the equity method: The profit or loss of associates and interests in joint ventures that an issuer recognizes using the equity method according to its share in the associates and the interests in joint ventures.
- Net profit or loss upon reclassification of financial assets: Means one of the following conditions, in accordance with IFRS 9:
- Net profit (or loss) that arises when financial assets are reclassified from being measured at amortized cost to being measured at fair value through profit or loss.
- Cumulative net profit (or loss) that arises when financial assets are reclassified from being measured at fair value through other comprehensive income to being measured at fair value through profit or loss.
- Tax expense (benefit): The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.
- Profit or loss of discontinued operations:
- The post-tax profit or loss of discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.
- The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.
- Profit or loss during the period: Earnings or deficit in the current reporting period.
- Other comprehensive income: Means each component of other comprehensive income classified by nature, including share of the other comprehensive income of associates and joint ventures accounted for using the equity method:
- Items that may be subsequently reclassified into profit or loss: Include exchange differences resulting from translating the financial statements of a foreign operation, unrealized valuation gains and loss from debt investment instruments measured at fair value through other comprehensive income, and gains and loss on hedging instruments.
- Items not to be reclassified into profit or loss: Include revaluation surplus, unrealized valuation gains and loss from equity investment instruments measured at fair value through other comprehensive income, remeasurements of defined benefit plans, and gains and loss on hedging instruments.
- Total comprehensive income.
- Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.
- Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.
- Earnings per share:
- Basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity.
- The calculation and presentation of earnings per share shall be made in accordance with IAS 33.
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