Page 227 - Microsoft Word - 00 P1 IW Prelims.docx

Group accounting – Basic groups

Consolidated P/L and OCI

3.1 Consolidated statement of profit or loss and OCI pro forma

$m
Revenue (100% P + 100% S) X
Cost of sales (100% P + 100% S) X
––––
Gross profit X
Operating costs (100% P + 100% S) (X)
––––
Operating profit X
Investment income (100% P + !00% S) X
Share of profit of associate (see 3.2) X
Finance Costs (100% P + 100% S) (x)
––––
Profit before tax X
Taxation (100% P + 100% S) (X)
––––
Profit for the period X
––––
Other comprehensive income
(100% P + 100% S) X
––––
Total comprehensive income X
––––
Profit attributable to:
Owners of the parent β X
NCI (NCI % of sub’s PAT) X
––––
X
––––

TCI attributable to:
Owners of the parent β X
NCI (NCI % of sub’s TCI) X
––––
X
––––

221