Statement of Comprehensive Income

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.

Diageo PLC, consolidated statement of comprehensive income

US$ in millions, translated from GBP £

12 months ended:	Jun 30, 2014	Jun 30, 2013	Jun 30, 2012	Jun 30, 2011	Jun 30, 2010	Jun 30, 2009
Profit for the year	3,683)	4,299)	3,370)	3,134)	2,683)	2,789)
Net remeasurement of post employment plans	(248)	94)	(805)	423)	12)	(1,628)
Exchange differences on translation of foreign operations excluding borrowings	(2,613)	394)	(481)	(62)	817)	1,505)
Exchange differences on borrowings and derivative net investment hedges	719)	(343)	342)	(79)	(660)	(1,250)
Effective portion of changes in fair value of cash flow hedges	152)	(123)	23)	126)	(82)	31)
Fair value movements on available-for-sale investments	(144)	141)	—)	—)	—)	6)
Hyperinflation adjustment	15)	7)	5)	9)	38)	—)
Tax on other comprehensive income	—)	(8)	168)	(101)	(25)	411)
Other comprehensive income (loss), net of tax, for the year	(2,118)	162)	(750)	315)	102)	(925)
Comprehensive income for the year	1,566)	4,461)	2,620)	3,449)	2,784)	1,864)
Comprehensive (income) loss for the year attributable to non-controlling interests	316)	(240)	(241)	(82)	(279)	(317)
Comprehensive income for the year attributable to equity shareholders of the parent company	1,881)	4,221)	2,379)	3,367)	2,506)	1,547)

Based on: 20-F (reporting date: 2014-06-30), 20-F (reporting date: 2013-06-30), 20-F (reporting date: 2012-06-30), 20-F (reporting date: 2011-06-30), 20-F (reporting date: 2010-06-30), 20-F (reporting date: 2009-06-30).

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Comprehensive income item	Description	The company
Profit for the year attributable to equity shareholders of the parent company	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Diageo PLC profit for the year attributable to equity shareholders of the parent company increased from 2012 to 2013 but then slightly decreased from 2013 to 2014.
Comprehensive income for the year attributable to equity shareholders of the parent company	Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Exclude changes in equity resulting from investments by owners and distributions to owners.	Diageo PLC comprehensive income for the year attributable to equity shareholders of the parent company increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.

Diageo PLC (NYSE:DEO)

Statement of Comprehensive Income