PEARSON PLC | CIK:0000938323 | 3

  • Filed: 4/4/2018
  • Entity registrant name: PEARSON PLC (CIK: 0000938323)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/0001193125-18-106891-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/pso-20171231.xml
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  • ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory

    29. Other comprehensive income

     

        2017  
        Attributable to equity
    holders of the company
        Non-
    controlling
    interest
        Total  

    All figures in £ millions

      Fair value
    reserve
        Translation
    reserve
        Retained
    earnings
        Total      

    Items that may be reclassified to the income statement

               

    Net exchange differences on translation of foreign
    operations – Group

        —       (158 )      —       (158 )      —       (158 ) 

    Net exchange differences on translation of foreign
    operations – associates

        —       (104 )      —       (104 )      —       (104 ) 

    Currency translation adjustment disposed

        —       (51 )      —       (51 )      —       (51 ) 

    Attributable tax

        —       —       9       9       —       9  

    Fair value gain on other financial assets

        13       —       —       13       —       13  

    Attributable tax

        —       —       (4 )      (4 )      —       (4 ) 

    Items that are not reclassified to the income statement

               

    Remeasurement of retirement benefit obligations – Group

        —       —       175       175       —       175  

    Remeasurement of retirement benefit obligations – associates

        —       —       7       7       —       7  

    Attributable tax

        —       —       (42 )      (42 )      —       (42 ) 
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Other comprehensive income/(expense) for the year

        13       (313 )      145       (155 )      —       (155 ) 
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

        2016  
        Attributable to equity
    holders of the company
        Non-
    controlling
    interest
        Total  

    All figures in £ millions

      Fair value
    reserve
        Translation
    reserve
        Retained
    earnings
        Total      

    Items that may be reclassified to the income statement

               

    Net exchange differences on translation of foreign
    operations – Group

        —       909       —       909       1       910  

    Net exchange differences on translation of foreign
    operations – associates

        —       3       —       3       —       3  

    Currency translation adjustment disposed

        —       —       —       —       —       —  

    Attributable tax

        —       —       (5 )      (5 )      —       (5 ) 

    Items that are not reclassified to the income statement

               

    Remeasurement of retirement benefit obligations – Group

        —       —       (268 )      (268 )      —       (268 ) 

    Remeasurement of retirement benefit obligations – associates

        —       —       (8 )      (8 )      —       (8 ) 

    Attributable tax

        —       —       58       58       —       58  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Other comprehensive income/(expense) for the year

        —       912       (223 )      689       1       690  
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

     

        2015  
        Attributable to equity
    holders of the company
        Non-
    controlling
    interest
        Total  

    All figures in £ millions

      Translation
    reserve
        Retained
    earnings
        Total      

    Items that may be reclassified to the income statement

             

    Net exchange differences on translation of foreign operations – Group

        (83 )      —       (83 )      (2 )      (85 ) 

    Net exchange differences on translation of foreign operations – associate

        16       —       16       —       16  

    Currency translation adjustment disposed – subsidiaries

        (10 )      —       (10 )      —       (10 ) 

    Attributable tax

        —       5       5       —       5  

    Items that are not reclassified to the income statement

             

    Remeasurement of retirement benefit obligations – Group

        —       110       110       —       110  

    Remeasurement of retirement benefit obligations – associate

        —       8       8       —       8  

    Attributable tax

        —       (24 )      (24 )      —       (24 ) 
     

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Other comprehensive income/(expense) for the year

        (77 )      99       22       (2 )      20