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>> Consolidated Financial Statements
Part D – Consolidated Comprehensive Income
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Following the first amendment to Banca d’Italia Circular 262/2005 and under the new version of IAS 1, the
Statement of Comprehensive Income, was introduced. It starts from profit (loss) for the period and shows
items of income and expense which were not recognized in the net profit or loss, in compliance with
international financial reporting standards. These items are changes in evaluation for the period contra
valuation reserves (after tax) and relate to: available-for-sale financial assets; property, plant and
equipment; intangible assets; hedges of foreign investments; cash-flow hedges; exchange differences;
actuarial gains (losses) on employee defined-benefit plans. They also include reclassification
adjustments, i.e. amounts reclassified in profit or loss for the period, which were recognized in other
comprehensive income in the current or previous periods. The above mentioned changes in evaluation
are indicated separately if they refer to non-current assets classified as held for sale and to associates
valued at equity.
In addition, Part D of the Notes to the Consolidated Accounts, which was previously dedicated to
"Segment Reporting" is now called "Consolidated Statement of Comprehensive Income," and in fact,
contains a table showing the income components.
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Consolidated Analytical Statement of Comprehensive Income (� '000)
Items Before tax Effect
2009
Tax Effect After tax effect
10. Net profit (loss)
Other comprehensive income
X X 2,034,620
20. Available for sale financial assets 902,267 (115,099) 787,168
a) fair value changes 696,893 (87,793) 609,100
b) reclassifications through profit or loss 9,759 (16,923) (7,164)
- due to impairment 95,692 (14,525) 81,167
- gains/losses on disposals (85,933) (2,398) (88,331)
c) other variations 195,615 (10,383) 185,232
30. Property, plant and equipment - - -
40. Intangible Assets - - -
50. Hedges of foreign investments - - -
a) fair value changes - - -
b) reclassifications through profit or loss - - -
c) other variations - - -
60. Cash flow hedges 216,120 (61,734) 154,386
a) fair value changes 383,508 (118,340) 265,168
b) reclassifications through profit or loss (180,809) 56,235 (124,574)
c) other variations 13,421 371 13,792
70. Exchange differences (471,662) - (471,662)
a) changes in values - - -
b) reclassifications through profit or loss - - -
c) other variations (471,662) - (471,662)
80. Non-current assets classified as held for sale - - -
a) fair value changes - - -
b) reclassifications through profit or loss - - -
c) other variations - - -
90. Actuarial gains (losses) on defined benefits plans
100. Valuation reserves from investments accounted for using
- - -
the equity method (4,186) - (4,186)
a) fair value changes 32,964 - 32,964
b) reclassifications through profit or loss 9,725 - 9,725
- due to impairment - - -
- gains/losses on disposals 9,725 - 9,725
c) other variations (46,875) - (46,875)
110. Total of other comprehensive income after tax 642,539 (176,833) 465,706
120. Comprehensive income after tax (10+110) 642,539 (176,833) 2,500,326
130. Consolidated comprehensive income attributable to minorities
140. Consolidated comprehensive income attributable
(7,484) (1,685) (341,464)
to Parent Company 635,055 (178,518) 2,158,862
The “Consolidated Comprehensive Income attributable to minorities” (item 130) is different from “Net profit for the period attributable to minorites” (item
330 of Consolidated income statement), as it includes the effect arising from “other comprehensive income” of minorities.