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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.

Procter & Gamble Co., Consolidated Statement of Comprehensive Income

USD $ in millions

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Source: Procter & Gamble Co., Annual Reports
Item Description The company
Financial statement foreign currency 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. Procter & Gamble Co.'s financial statement foreign currency translation increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Unrealized gains (losses) on hedges, net of tax 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. Procter & Gamble Co.'s unrealized gains (losses) on hedges, net of tax declined from 2016 to 2017 but then slightly increased from 2017 to 2018.
Unrealized gains (losses) on investment securities, net of tax 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. Procter & Gamble Co.'s unrealized gains (losses) on investment securities, net of tax declined from 2016 to 2017 and from 2017 to 2018.
Unrealized gains (losses) on defined benefit retirement plans, net of tax Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. Procter & Gamble Co.'s unrealized gains (losses) on defined benefit retirement plans, net of tax increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Comprehensive income attributable to Procter & Gamble 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. Procter & Gamble Co.'s comprehensive income attributable to Procter & Gamble increased from 2016 to 2017 but then slightly declined from 2017 to 2018 not reaching 2016 level.