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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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Rio Tinto PLC, Consolidated Statement of Comprehensive Income
USD $ in millions
| Item | Description | The company |
|---|---|---|
| Currency translation adjustment | 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. | Rio Tinto PLC's currency translation adjustment declined from 2009 to 2010 and from 2010 to 2011. |
| Cash flow hedge fair value gains (losses) | 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. | Rio Tinto PLC's cash flow hedge fair value gains (losses) increased from 2009 to 2010 and from 2010 to 2011. |
| Gains (losses) on revaluation of available for sale securities | Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax. | Rio Tinto PLC's gains (losses) on revaluation of available for sale securities declined from 2009 to 2010 and from 2010 to 2011. |
| (Gains) losses on revaluation of available for sale securities transferred to the income statement | Reclassification adjustment for unrealized gains or losses realized upon the sale of securities, after tax. | Rio Tinto PLC's (Gains) losses on revaluation of available for sale securities transferred to the income statement declined from 2009 to 2010 and from 2010 to 2011. |
| Actuarial losses on post retirement benefit plans | Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. | Rio Tinto PLC's actuarial losses on post retirement benefit plans increased from 2009 to 2010 but then declined significantly from 2010 to 2011. |
| Comprehensive income (loss) for the year attributable to owners of Rio Tinto | 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. | Rio Tinto PLC's comprehensive income (loss) for the year attributable to owners of Rio Tinto increased from 2009 to 2010 but then declined significantly from 2010 to 2011. |
May 24, 2012
