Statement of Comprehensive Income

Difficulty: Beginner

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.

Broadcom Ltd., Consolidated Statement of Comprehensive Income

USD $ in millions

 
12 months ended Oct 29, 2017 Oct 30, 2016 Nov 1, 2015 Nov 2, 2014 Nov 3, 2013 Oct 28, 2012
Net income (loss) 1,784  (1,861) 1,364  263  552  563 
Unrealized gain (loss) on defined benefit pension plans and post-retirement benefit plans 42  (65) (24) (41) (13)
Reclassification to net income (loss) (3)
Change in net unrealized gain (loss) on available-for-sale securities (3)
Other comprehensive income (loss), net of tax 43  (61) (23) (44) (13)
Comprehensive income (loss) 1,827  (1,922) 1,341  219  557  550 
Comprehensive (income) loss attributable to noncontrolling interest (92) 122 
Comprehensive income (loss) attributable to ordinary shares 1,735  (1,800) 1,341  219  557  550 
Source: Broadcom Ltd., Annual Reports
Item Description The company
Unrealized gain (loss) on defined benefit pension plans and post-retirement benefit plans Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. Broadcom Ltd.'s unrealized gain (loss) on defined benefit pension plans and post-retirement benefit plans declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.
Change in net unrealized gain (loss) on 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.
Comprehensive income (loss) attributable to ordinary shares 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. Broadcom Ltd.'s comprehensive income (loss) attributable to ordinary shares declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.

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