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Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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Diageo PLC, Consolidated Statement of Comprehensive Income
USD $ in millions, translated from GBP £
| 12 months ended | Jun 30, 2011 | Jun 30, 2010 | Jun 30, 2009 | Jun 30, 2008 | Jun 30, 2007 | Jun 30, 2006 | |
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Profit for the year | |
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Exchange differences on translation of foreign operations excluding borrowings | |
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Exchange differences on borrowings and derivative net investment hedges | |
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Effective portion of changes in fair value of cash flow hedges | |
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Hyperinflation adjustment | |
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Fair value gains (losses) on available-for-sale investments | |
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Net actuarial gain (loss) on post employment plans | |
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Tax on other comprehensive income | |
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Other comprehensive income, net of tax, for the year | |
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Comprehensive income for the year | |
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Comprehensive income for the year attributable to non-controlling interests | |
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Comprehensive income for the year attributable to equity shareholders of the parent company | |
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| Item | Description | The company |
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| Exchange differences on translation of foreign operations excluding borrowings | Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity. | Diageo PLC's exchange differences on translation of foreign operations excluding borrowings declined from 2009 to 2010 and from 2010 to 2011. |
| Effective portion of changes in fair value of cash flow hedges | Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges, after taxes, that is attributable to the parent entity. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. | Diageo PLC's effective portion of changes in fair value of cash flow hedges declined from 2009 to 2010 but then increased from 2010 to 2011 exceeding 2009 level. |
| Fair value gains (losses) on available-for-sale investments | Gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period, after tax, attributable to the parent entity. | |
| Net actuarial gain (loss) on post employment plans | Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. | Diageo PLC's net actuarial gain (loss) on post employment plans increased from 2009 to 2010 and from 2010 to 2011. |
| Comprehensive income for the year attributable to equity shareholders of the parent company | The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. | Diageo PLC's comprehensive income for the year attributable to equity shareholders of the parent company increased from 2009 to 2010 and from 2010 to 2011. |
May 23, 2012