How can analysts adjust for these differences?

Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year We find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ... Statement of profit or loss and other comprehensive income · revenue · gains and losses from the derecognition of financial assets measured at amortised cost ... Through this framework, the Government is aiming to increase the efficiency of the superannuation system so it can better achieve the proposed objective of ... The “Other Comprehensive Income (OCI)” line item is recorded on the shareholders' equity section of the balance sheet and consists of a company's unrealized ... NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... The following table summarizes the allocation of total comprehensive income between shareowners of The Coca-Cola Company and noncontrolling interests (in ... Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ...