Notes to the consolidated statement of comprehensive income
30. Other comprehensive income
Other comprehensive income | IFRS 9 | IAS 39 | ||
Items to be reclassified to profit and loss | ||||
Exchange differences on translating foreign operations | 9,938 | -25,917 | ||
Available for sale interest-bearing securities: | ||||
ˑ Unrealized results during the year | - | -5,639 | ||
ˑ Less: reclassification adjustments for results included in profit and loss | - | -2,414 | ||
Total available for sale interest-bearing securities | - | -8,053 | ||
Available for sale equity investments: | ||||
ˑ Unrealized results during the year | - | 81,977 | ||
ˑ Foreign exchange results | - | -143,873 | ||
ˑ Reclassification adjustments for results included in profit and loss | - | -104,445 | ||
Total available for sale equity investments | - | -166,341 | ||
Income tax effect | - | 4,006 | ||
Total to be reclassified to profit and loss | 9,938 | -196,305 | ||
Items not reclassified to profit and loss | ||||
Fair value reserve of equity instruments at FVOCI: | ||||
ˑ Unrealized results during the year | -3,884 | - | ||
ˑ Foreign exchange results | 3,639 | - | ||
Total Fair value reserve of equity investments at FVOCI | -245 | |||
Actuarial gains/losses on defined benefit plans | 1,923 | 1,610 | ||
Income tax effect | -1,733 | -403 | ||
Total not reclassified to profit and loss | -55 | 1,207 | ||
Total other comprehensive income at December 31 | 9,883 | -195,098 | ||
Tax effects relating to each component of other comprehensive income
Tax effects relating to each component of other comprehensive income | |||
Before tax amount | Tax (expense) benefit | Net of tax amount | |
Exchange differences on translating foreign operations | 9,938 | - | 9,938 |
Available for sale interest-bearing securities | - | - | - |
Available for sale equity investments | - | - | - |
Fair value reserve of equity instruments at FVOCI | -245 | -56 | -301 |
Actuarial gains/losses on defined benefit plans | 1,923 | -1,677 | 246 |
IFRS 9 Balance at December 31, 2018 | 11,616 | -1,733 | 9,883 |
Before tax amount | Tax (expense) benefit | Net of tax amount | |
Exchange differences on translating foreign operations | -25,917 | - | -25,917 |
Available for sale interest-bearing securities | -8,053 | 2,015 | -6,038 |
Available for sale equity investments | -166,341 | 1,991 | -164,350 |
Actuarial gains/losses on defined benefit plans | 1,610 | -403 | 1,207 |
IAS 39 Balance at December 31, 2017 | -198,701 | 3,603 | -195,098 |