| F 03.00 | ||
| Current period | ||
| 0010 | ||
| Profit or (-) loss for the year | 0010 | |
| Other comprehensive income | 0020 | |
| Items that will not to be reclassified to profit or loss | 0030 | |
| Tangible assets | 0040 | |
| Intangible assets | 0050 | |
| Actuarial gains (losses) on defined benefit pension plans | 0060 | |
| Non-current assets and disposal groups held for sale | 0070 | |
| Share of other recognised income and expense of entities accounted for using the equity method | 0080 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income | 0081 | |
| Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | 0083 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | 0084 | |
| Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | 0085 | |
| Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk | 0086 | |
| Income tax relating to items that will not be reclassified | 0090 | |
| Items that may be reclassified to profit or loss | 0100 | |
| Hedge of net investments in foreign operations [effective portion] | 0110 | |
| Valuation gains or (-) losses taken to equity | 0120 | |
| Transferred to profit or loss | 0130 | |
| Other reclassifications | 0140 | |
| Foreign currency translation | 0150 | |
| Translation gains or (-) losses taken to equity | 0160 | |
| Transferred to profit or loss | 0170 | |
| Other reclassifications | 0180 | |
| Cash flow hedges [effective portion] | 0190 | |
| Valuation gains or (-) losses taken to equity | 0200 | |
| Transferred to profit or loss | 0210 | |
| Transferred to initial carrying amount of hedged items | 0220 | |
| Other reclassifications | 0230 | |
| Hedging instruments [not designated elements] | 0231 | |
| Valuation gains or (-) losses taken to equity | 0232 | |
| Transferred to profit or loss | 0233 | |
| Other reclassifications | 0234 | |
| Financial assets at fair value through other comprehensive income | 0241 | |
| Valuation gains or (-) losses taken to equity | 0251 | |
| Transferred to profit or loss | 0261 | |
| Other reclassifications | 0270 | |
| Non-current assets and disposal groups held for sale | 0280 | |
| Valuation gains or (-) losses taken to equity | 0290 | |
| Transferred to profit or loss | 0300 | |
| Other reclassifications | 0310 | |
| Share of other recognised income and expense of investment in subsidiaries, joint venture and associate | 0320 | |
| Income tax relating to items that may be reclassified to profit or (-) loss | 0330 | |
| Total comprehensive income for the year | 0340 | |
| Attributable to minority interest [Non-controlling interest] | 0350 | |
| Attributable to owners of the parent | 0360 | |