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Statement of Comprehensive Income
Beginner level
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.
Linde plc, consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).
| Comprehensive income item | Description | The company |
|---|---|---|
| Net income, Linde plc | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | Linde plc’s net income, Linde plc increased from 2017 to 2018 but then slightly decreased from 2018 to 2019 not reaching 2017 level. |
| Comprehensive income, Linde plc | 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. Excludes changes in equity resulting from investments by owners and distributions to owners. | Linde plc’s comprehensive income, Linde plc increased from 2017 to 2018 but then slightly decreased from 2018 to 2019 not reaching 2017 level. |