Annual Report 2013

Consolidated Statement of Comprehensive Income

Consolidated Statement of Comprehensive Income for the year ended December 31, 2013
(All amounts in thousands of US dollars)

  NOTES 2013 2012 (as restated*)
Profit for the period   214,540 277,519
   
Items that may be reclassified subsequently to profit or loss:  
Exchange differences on translation to presentation currency (a)   (50,160) 34,895
Foreign currency (loss)/gain on hedged net investment in foreign operation (b) 31 (xi) (81,742) 60,427
Income tax (b) 31 (xi) 16,348 (12,085)
    (65,394) 48,342
   
Movement on cash flow hedges (a) 31 (xii) 546 (3,998)
Income tax (a) 31 (xii) (163) 972
    383 (3,026)
Items that may not be reclassified subsequently to profit or loss:  
Net actuarial gains (a) 26 3,268 4,560
   
Other comprehensive income/(loss) for the period, net of tax   (111,903) 84,771
Total comprehensive income/(loss) for the period, net of tax   102,637 362,290
   
Attributable to:  
Equity holders of the parent entity   106,866 352,629
Non–controlling interests   (4,229) 9,661
    102,637 362,290

(a) Other comprehensive income/(loss) for the period, net of tax, was attributable to equity holders of the parent entity and to non–controlling interests as presented in the table below:

  2013 2012 (as restated*)
Exchange differences on translation to presentation currency attributable to:    
Equity holders of the parent entity (45,277) 30,413
Non–controlling interests (4,883) 4,482
  (50,160) 34,895
Movement on cash flow hedges attributable to:
Equity holders of the parent entity 381 (3,023)
Non–controlling interests 2 (3)
  383 (3,026)
Net actuarial gains attributable to:
Equity holders of the parent entity 3,227 4,310
Non–controlling interests 41 250
  3,268 4,560
 

(b) The amount of foreign currency (loss)/gain on hedged net investment in foreign operation, net of income tax, was attributable to equity holders of the parent entity.

* Certain amounts shown here do not correspond to the consolidated financial statements for the year ended December 31, 2012 and reflect changes in accounting policies.