Chapter 3 | Presentation of Financial Statements 6 Exemplum Reporting PLC Disclosure of Components of Other Comprehensive Income’ Notes Year Ended 31 December 20XX 20x 20XX- € € Other comprehensive income Exchange differences on translating foreign x x operations" Investments recognised in equity: (Gains arising during the year x x Cash dow hedges Gains (losses) arising during the year x x Less: Reclassification adjustinents for gains x x (losses) included in profit or loss Less: Adjustments for amounts transferred to x x x x inital carrying amount of hedged items Gains on property revaluation x x Remessurement of net defined benefit liability x x Share of other comprehensive income of associates x x Other comprehensive income x x Income tax relating to components of other x x comprehensive income’ Other comprehensive income for the year x x When am entity chooses am aggregated presentation inthe statement of comprehensive income, the ames for eclassiction adjustments and curent year gas o los are presented inthe moter * There waco disposal ofa forign operation and therefore therein reclasefcaion adument fr the year presinted. The income ta relating to each component of other comprehensive come is dled nthe notes Exemplum Reporting PLC Disclosure of Tax Effects Relating to Each Component of Other Comprehensive Income (in Notes) ‘Year Ended 31 December 20XX XX 2OXX-1 € € € € € € Before ‘Tax Netof Before Tax Netof= fax (expense) tax tax expense) tax amount — benefit’ amount amount Benefit” amount Exchange differences on x x x x x x ‘translating foreign ‘operations: Investment in equity x x x x x x instruments ‘Cash flow hedges x x x x x x Gains on property revaluation x x x x x x [Remeasurement of the net x x x x x x defied benefit liability Share of other comprehensive x x x x x x income of associates (Other comprehensive income x x x x x x