Income Statement and Comprehensive Income Statement

The purpose of this page is to better understand the income statement and the comprehensive income statement.
The contents of the account are described at the link in the income statement and the comprehensive income statement below.

Statements of income
Net sales Cost of sales Gross profit Selling, general and administrative expenses Operating income Non–operating income Interest income Dividends income Foreign exchange gains and losses Other Total non-operating income Non–operating expenses Interest expenses Amortization of business commencement expenses Other Total non-operating expenses Ordinary income Extraordinary income Gain on sales of noncurrent assets Gain on sales of investment securities Total extraordinary income Extraordinary loss Loss on sales of noncurrent assets Loss on sales of investment securities Impairment loss Total extraordinary loss Income before income taxes Income taxes–current Income taxes–deferred Net income Net income attributable to non–controlling interests Net income attributable to shareholders of the parent

Statements of comprehensive income
Net income Other comprehensive income Valuation difference on available–for–sale securities Deferred gains or losses on hedges Foreign currency translation adjustment Remeasurements of defined benefit plans Total other comprehensive income Comprehensive income Comprehensive income attributable to: Owners of the parent Non–controlling interests

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