CITIC Limited Half-Year Report 2019

59 CITIC Limited Half-Year Report 2019 For the six months ended 30 June 2019 13 Other comprehensive income/(loss) Components of other comprehensive income/(loss), including reclassification adjustments Six months ended 30 June 2019 2018 HK$ million HK$ million Items that may be reclassified subsequently to profit or loss: Fair value gains on financial assets at FVOCI 2,743 5,968 Less: Net amounts previously recognised in other comprehensive  income transferred to profit or loss in the current year (2,715) (62) Loss allowance on financial assets at FVOCI 584 180 Tax effect (129) (1,579) 483 4,507 (Losses)/gains arising from cash flow hedge (439) 220 Less: Net amounts previously recognised in other comprehensive loss  transferred to profit or loss in the current year (22) – Tax effect 63 19 (398) 239 Share of other comprehensive loss of associates and joint ventures (734) (374) Exchange differences on translation of financial statements and others (4,252) (7,383) Items that will not be reclassified subsequently to profit or loss: Fair value changes on investments in equity instruments designated at FVOCI 366 (803) Less: Tax effect (15) 73 351 (730) (4,550) (3,741) Notes to the Consolidated Financial Statements