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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.<br/>An issuer shall in principle 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 by nature in accordance with IFRS 18, including depreciation, amortization, employee benefits expense, impairment losses and reversals of impairment losses, inventory write-downs and reversals of inventory write-downs.<br/>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.<br/>Income and expenses recognized in profit or loss under paragraph 1 shall be classified into the operating category, investing category, financing category, income taxes category, or discontinued operations category in accordance with IFRS 18. An issuer shall further assess whether it has specific main business activities of investing in particular types of assets or providing financing to customers, so as to classify income and expenses into the appropriate categories.<br/>As a minimum, the statement of comprehensive income shall include the following line items:<br/>1. Revenue:<br/>A. Operating revenue: Means income arising from main business activities, including revenue from the transfer of goods and services, and the like.<br/>B. 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.<br/>2. Operating costs: Costs attributable to main business activities during the period, including costs attributable to the transfer of goods or services to customers, and the like.<br/>3. Operating profit or loss: Comprises all income and expenses classified in the operating category.<br/>4. Interest revenue calculated using the effective interest method: Means interest revenue calculated using the effective interest method under IFRS 9.<br/>5. 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.<br/>6. Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.<br/>7. 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.<br/>8. Net profit or loss upon reclassification of financial assets: Means one of the following conditions, in accordance with IFRS 9:<br/>A. 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.<br/>B. 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.<br/>9. Profit or loss before financing and income tax: Comprises operating profit or loss and all income and expenses classified in the investing category.<br/>10. 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.<br/>11. Profit or loss of discontinued operations:<br/>A. 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.<br/>B. The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.<br/>12. Profit or loss for the period: Earnings or deficit in the current reporting period.<br/>13. 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:<br/>A. 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.<br/>B. 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.<br/>14. Total comprehensive income.<br/>15. Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.<br/>16. Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.<br/>17. Earnings per share:<br/>A. 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.<br/>B. The calculation and presentation of earnings per share shall be made in accordance with IAS 33.
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