Index
Constraints
DPM Mapeba_tF_03.00 - F 03.00
| F 03.00 | ||
| Current period | ||
| 010 | ||
| Profit or (-) loss for the year | 010 | |
| Other comprehensive income | 020 | |
| Items that will not to be reclassified to profit or loss | 030 | |
| Tangible assets | 040 | |
| Intangible assets | 050 | |
| Actuarial gains (losses) on defined benefit pension plans | 060 | |
| Non-current assets and disposal groups held for sale | 070 | |
| Share of other recognised income and expense of entities accounted for using the equity method | 080 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income | 081 | |
| Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | 083 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | 084 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | 085 | |
| Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk | 086 | |
| Income tax relating to items that will not be reclassified | 090 | |
| Items that may be reclassified to profit or loss | 100 | |
| Hedge of net investments in foreign operations [effective portion] | 110 | |
| Valuation gains or (-) losses taken to equity | 120 | |
| Transferred to profit or loss | 130 | |
| Other reclassifications | 140 | |
| Foreign currency translation | 150 | |
| Translation gains or (-) losses taken to equity | 160 | |
| Transferred to profit or loss | 170 | |
| Other reclassifications | 180 | |
| Cash flow hedges [effective portion] | 190 | |
| Valuation gains or (-) losses taken to equity | 200 | |
| Transferred to profit or loss | 210 | |
| Transferred to initial carrying amount of hedged items | 220 | |
| Other reclassifications | 230 | |
| Hedging instruments [not designated elements] | 231 | |
| Valuation gains or (-) losses taken to equity | 232 | |
| Transferred to profit or loss | 233 | |
| Other reclassifications | 234 | |
| Financial assets at fair value through other comprehensive income | 241 | |
| Valuation gains or (-) losses taken to equity | 251 | |
| Transferred to profit or loss | 261 | |
| Other reclassifications | 270 | |
| Non-current assets and disposal groups held for sale | 280 | |
| Valuation gains or (-) losses taken to equity | 290 | |
| Transferred to profit or loss | 300 | |
| Other reclassifications | 310 | |
| Share of other recognised income and expense of investment in subsidiaries, joint venture and associate | 320 | |
| Income tax relating to items that may be reclassified to profit or (-) loss | 330 | |
| Total comprehensive income for the year | 340 | |
| Attributable to minority interest [Non-controlling interest] | 350 | |
| Attributable to owners of the parent | 360 | |