What is the impact of changes in fair value of financial instruments on OCI?

Learn about Consolidated Statements of Comprehensive Income - Kawasaki Heavy Industries, Ltd. Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... The statement of comprehensive income reports the change in net equity of a business enterprise over a given period. The statement of retained earnings includes ... Business profit was ¥64.7 billion, down 31.9% from the prior year, mainly because of the negative impact on profit of production constraints and sharply lower ... (XLS:) Download millions of € Q3 2019 Q3 2018 Change Q1-Q3 2019 Q1-Q3 2018 Change FY 2018 PROFIT (LOSS) 1819 1466 353 4516. Mar 28, 2025 ... The statement provides a comprehensive list of all the earnings and losses. The accountant or financial manager typically denotes the net value ... (ii) 'income and expenses to be included in profit or loss in the future' (previously OCI items that will be reclassified subsequently to profit or loss). Apr 13, 2012 ... Comprehensive income, meanwhile, includes all measures of income, meaning it is the sum of net income and other comprehensive income. Some ... Consolidated Statements of Comprehensive Income of SAP Group for the Years Ended December 31 ; Remeasurements on defined benefit pension plans, before tax, −30 ... Comprehensive Income Tax; 3 Corporate Income Tax; 4 Capital Gains Tax; 5 Inheritance & Gift Tax; 6 All other tax returns that can be filed at a tax office; 7 ...