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Chapter
3 /
Presentation ofFinancial Statements (lAS I )
19
7.4.2 Additionally, the income statemen t should disclose the share of profit attributable to minor–
ity interests and equity shareho lders of the parent.
7.4.3 Items cannot be presented as extraordinary in either the income statement or the notes.
7.4.4 Material income and expense should be disclosed separately with their nature and amount.
Analysis of expenses can be class ified on the basis of their nature or function.
7.4.5 The amount of total and per-share dividends distributable to equity holders should be dis–
closed in the income statement, the statement of changes in equity , or the notes.
7.4.6
Extracts from Published Financial Statements
NOKIA, A n n u a l Report
2006
Cons olida ted Profit and Loss Accoun ts, IFRS
Notes
2006
2005
2004
Fin an cial yea r ended December 31
EURm
EURm
EURm
Net sales
41.121
34. 19 1
29.371
Cost of sales
(27.742)
(22.209)
(18.179)
Gross profit
13.379
11,982
11.192
Research and development expenses
(3.897)
(3.825)
(3.776)
Selling and marketing expenses
6
(3.314)
(2.961)
(2,564)
Administrative and general expenses
(666)
(609)
(611)
Other income
7
522
285
343
Other expenses
7&8
(536)
(233)
(162)
Amortization of goodw ill
10
(96)
Operating profit
2-10
5,488
4.639
4,326
Share of results of associated companies
15&33
28
10
(26)
Financial income and expenses
II
207
322
405
Profit before tax
5.723
4.971
4,705
Tax
12
(1.357)
(1.28 1)
(1.446)
Profit before minority interests
4.366
3.690
3.259
Minority interests
-fiQ)
...!M)
--1Q11
Profit att ributa ble to equity holders of th e parent
DQ6
3.6.l.6
3J..22
Earnings per share
(for profit attributab le to the equity holders of the
parent)
30
Basic
1.06
0.83
0.69
Diluted
1.05
0.83
0.69
Average number of shares ( 1.000 shares)
30
Basic
4,062.833 4.365 .547 4,593 .196
Diluted
4.086,529 4.371 ,239 4,600.337
See notes to consolidated financial statements.
7.5
Statement of Changes in Equity
7.5.1 The entity is required to present a statement of changes in equity consisting of
• Profit or loss for the period
• Each item of income and expense for the period that is recognized directly in equity, and the
total of those items
• Total income and expense for the period, showing separately the total amounts attributable to
equity holders of the parent and to minority interest
• For each component of equity, the effect s of changes in accounting policies and corrections
of errors
7.5.2 These amounts also may be presented either in the preceding statement or in the notes:
• Capital transactions with owners
• The balance of accumulated profits at the beginning and at the end of the period, and the
movements for the period
• A reconciliation between the carry ing amount of each class of equity capital and each reserve
at the beginning and end of the period, disclosing each movement