Page 346 - SBR Integrated Workbook STUDENT S18-J19

Chapter 21

Example 5 – continued

Profit or loss and OCI for the year ended 30 April 20X5

$m

Profit from operations 103
Share of profit of associate 13

Investment income 10
Finance costs (16)

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Profit before tax 110

Income tax expense (22)
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Profit for the period 88

Gains on revaluation of property, plant & equipment 10

Gains on financial assets (equity instruments) 8
Remeasurement component on defined benefit scheme 5
Income tax on above items (4)

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Total comprehensive income for the period 107

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Profit attributable to:

Equity holders of the parent 77
Non-controlling interests 11

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Profit for the period 88

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