IFRS Groups · Track 3 · Tutorial 2 of 4
Follow other comprehensive income into the reserves
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Other comprehensive income is the part of the year’s result that goes straight to a reserve instead of through profit or loss: exchange differences, revaluations, hedges. The IFRS OCI statement reads each line from the movement on the reserve you classified for it.
You will needIFRS switched on and the reserves classified, as in Switch on IFRS and classify equity.
By the endEach line of Your Group’s OCI traced to its reserve, and its total comprehensive income split between the owners and the NCI.
1Know how the statement is built
| Profit for the Year | The group’s net profit, then split between Owners of the Parent and Non-Controlling Interests, as on the IFRS profit and loss. |
|---|---|
| The OCI lines | Each is the movement in the period on one reserve, or on one of the NCI accounts that hold the NCI’s share of the reserves. |
| Total Comprehensive Income | Profit for the Year plus Other Comprehensive Income. |
| Attributable to Owners of the Parent | Total comprehensive income less the NCI’s part. |
| Attributable to Non-Controlling Interests | The NCI’s share of the profit, plus its share of the CTA, plus its share of the other reserves. |
| OCI line | Reads the movement on |
|---|---|
| Share of OCI of Associates | Share of OCI of Associates |
| Exchange Differences on Translating Foreign Operations | Cumulative Translation Adjustment — 3500 CTA Reserve for Your Group |
| Revaluation Surplus | Revaluation Reserve — 3400 Revaluation Reserve |
| Cash Flow Hedge Reserve | Hedging Reserve |
| FVOCI Reserve | FVOCI Reserve |
| Non-Controlling Interests Share of CTA | The NCI share of CTA account — 3620 NCI Share of CTA for Your Group |
| Non-Controlling Interests Share of Other Reserves | The NCI share of other reserves account chosen in Posting accounts |
2Read the OCI
- Select Your Group, and open Reports → All Reports → Consolidated Statement of Profit or Loss and Other Comprehensive Income for 2026.
| Exchange differences | The owners’ part of the difference from translating Company B and Company C: the movement on 3500 CTA Reserve. The NCI’s 20% of Company B’s part, the movement on 3620 NCI Share of CTA, is on its own line, Non-Controlling Interests Share of CTA. |
|---|---|
| Share of OCI of associates | The group’s share of an associate’s OCI, posted by BrizoConsol — 6,000 for Company G in Account for associates and joint ventures. |
| Revaluation, hedging, FVOCI | The movement on each reserve, through the accounts mapped to the classified group account. A line with no account classified shows nothing. When a foreign subsidiary holds the reserve, the exchange difference from retranslating it isn’t on this line: it is part of the translation reserve, and of Exchange Differences. |
| NCI share of other reserves | The NCI’s share of the movements on those reserves, posted by BrizoConsol to the NCI share of other reserves account. Shows nothing if the group has no such account, or a partly owned company has no reserve movements. |
Under the total, the two attribution lines split it: the NCI receives its share of the profit, the CTA and the other reserves, and the owners receive the rest.
3Trace each line to its reserve
- Open Consolidated Statement of Changes in Equity for 2026.
- Compare each OCI line with the Other Comprehensive Income row of the matching component.
| OCI line | Equals, on the statement of changes in equity |
|---|---|
| Exchange Differences on Translating Foreign Operations | Translation Reserve’s OCI row |
| Revaluation Surplus, Cash Flow Hedge Reserve, FVOCI Reserve, Share of OCI of Associates | The OCI row of the reserve with the same name |
| Non-Controlling Interests Share of CTA and Share of Other Reserves | Non-Controlling Interests’ OCI row, together |
| Other Comprehensive Income | The Total Equity - Other Comprehensive Income row |
Check
Other Comprehensive Income on the OCI statement equals Total Equity - Other Comprehensive Income on the statement of changes in equity, and Non-Controlling Interests’ OCI row equals its share of the CTA plus its share of the other reserves.
Because a line is the reserve’s movement, anything posted to the reserve shows on it. Post only OCI to an OCI reserve; move amounts between reserves and retained earnings through a journal you can recognise.
4If something goes wrong
| An OCI line is empty, but the reserve moved | The reserve isn’t on its equity line. Classify it on the Equity tab of the Accounting Standard page. |
| An OCI line includes something that isn’t OCI | Something other than OCI was posted to the reserve. Find it in Review → Elim. & Journals Report, and post it to the right account. |
| Share of OCI of Associates is empty | Classify the associate OCI reserve on Share of OCI of Associates, as in Account for associates and joint ventures. |
| Non-Controlling Interests Share of Other Reserves is empty, but a partly owned company’s reserves moved | The group has no NCI share of other reserves account. Choose or create one in Posting accounts, on the Ownership page. |
Want more detail? See the documentation