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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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SAP AG, Consolidated Statement of Comprehensive Income
USD $ in millions, translated from EUR €
| 12 months ended | Dec 31, 2011 | Dec 31, 2010 | Dec 31, 2009 | Dec 31, 2008 | Dec 31, 2007 | |
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Profit after tax | |
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Actuarial gains (losses) on defined benefit pension plans | |
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Exchange differences on translation | |
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Available-for-sale financial assets | |
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Cash flow hedges | |
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Income tax relating to components of other comprehensive income | |
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Other comprehensive income net of tax | |
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Comprehensive income | |
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Comprehensive income attributable to non-controlling interests | |
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Comprehensive income attributable to owners of parent | |
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| Item | Description | The company |
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| Actuarial gains (losses) on defined benefit pension plans | Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. | SAP AG's actuarial gains (losses) on defined benefit pension plans declined from 2009 to 2010 but then increased from 2010 to 2011 not reaching 2009 level. |
| Exchange differences on translation | 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. | SAP AG's exchange differences on translation increased from 2009 to 2010 but then slightly declined from 2010 to 2011 not reaching 2009 level. |
| Available-for-sale financial assets | 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. | SAP AG's available-for-sale financial assets declined from 2009 to 2010 and from 2010 to 2011. |
| 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. | SAP AG's cash flow hedges declined from 2009 to 2010 but then slightly increased from 2010 to 2011. |
| Comprehensive income attributable to owners of parent | 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. | SAP AG's comprehensive income attributable to owners of parent declined from 2009 to 2010 but then increased from 2010 to 2011 exceeding 2009 level. |
May 24, 2012