Current tax liabilities Yes Current tax asset 211 current tax liabilities 387

Current tax liabilities yes current tax asset 211

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Current tax liabilities Yes. Current tax asset (211); current tax liabilities (387) Deferred tax assets Deferred tax liabilities Yes. Deferred tax asset (428) Deferred tax liabilities (719) 3. Statement of comprehensive income a. Profit or loss for the period: All items of income and expenses must be recognized. b. Other comprehensive income: items recognized directly to equity or reserves. (US$M,2019) Met criteria Do not met criteria Profit or loss Revenue Yes. (20,172) Gains and losses arising from the derecognition of financial asset at Yes. Change in fair value of investment properties. (-57)
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7 amortized cost Finance cost Yes. Financing charges (395) Share of the profit or loss of associates and joint ventures accounted for using the equity method. Yes. Shares of results of associates and joint ventures (523) Tax expense Yes. Tax (-392) Post-tax profit/gain or loss of operations or assets in accordance with IFRS 5 Yes. Profit before tax. (536) Profit or loss Yes. Profit after tax (3218) Other comprehensive income Each component of other comprehensive income classified by nature Yes. Share of the other comprehensive income of associates and joint Yes.
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8 ventures accounted for using equity method Total comprehensive income Yes. (6651) c. Profit or loss for the period, as well as total comprehensive income shall be both presented in allocation: 1. Attributable to non-controlling interests. In the case, the non-controlling interests is $964 million. 2. Attributable to owners of the parent. In the case, the shareholders of the company is $2,254 million. 4. Statement of changes in equity a. Total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests. In the case, the total comprehensive income $58,755 million. Attributable to shareholders of the company is $26,042 million, and attributable to non- controlling interests is $32,713 million. b. The reconciliation between the carrying amount at the beginning and the end of the period for each component of equity, the following changes shall be disclosed separately: 1. Increase in own share held - $0 2. Capital contribution from non-controlling interests - $15 million 3. Change in interests in subsidiaries – ($-261) million
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9 4. Change in interest in associated and joint ventures – ($21) million 5. Statement of cash flows – IAS 7
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  • Fall '14
  • Balance Sheet, Generally Accepted Accounting Principles, B. Statement of financial position

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