OCI Not Reclassified To Profit Or Loss
From Open Risk Manual
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Definition
OCI Not Reclassified To Profit Or Loss. Components of other comprehensive income that will not be reclassified to profit or loss, net of tax.
Usage
Formula
OCI Not Reclassified To Profit Or Loss = OCI Exchange Differences On Translation + OCI Actuarial Gains On Defined Benefit Plans + OCI From Gains On Revaluation
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
- Common Initials:
- Element Type and Attributes: Aggregate
- Hierarchy Level: 2
- IFRS References:
