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CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME |  |  |  |
(Loss) income for the year |  | $ (642,417) | $ 731,258 | $ 873,900
Items that may be subsequently reclassified to profit or loss: |  |  |  |
Currency translation adjustment |  | 31,172 | (27,294) | (96,916)
Change in value of cash flow hedges and instruments at fair value |  | (9,832) | 3,039 | (6,701)
Income tax relating to components of other comprehensive income |  | 2,376 | (707) | 34
- Currency translation adjustment | [1] | (31,977) | (10,781) | 1,848
- Changes in the fair value of derivatives held as cash flow hedges and others |  | 792 | 812 | (132)
Total other comprehensive income that will be reclassified to profit or loss, net of tax |  | (7,469) | (34,931) | (101,867)
Items that will not be reclassified to profit or loss: |  |  |  |
Remeasurements of post employment benefit obligations |  | (4,971) | (9,272) | 7,963
Income tax on items that will not be reclassified |  | 770 | 1,545 | (1,932)
Remeasurements of post employment benefit obligations of non-consolidated companies |  | 634 | (9,878) | (3,855)
Total other comprehensive income that will not be reclassified to profit or loss, net of tax |  | (3,567) | (17,605) | 2,176
Other comprehensive (loss) for the year, net of tax |  | (11,036) | (52,536) | (99,691)
Total comprehensive (loss) income for the year |  | (653,453) | 678,722 | 774,209
Attributable to: |  |  |  |
Owners of the parent |  | (643,435) | 690,095 | 776,713
Non-controlling interests |  | (10,018) | (11,373) | (2,504)
Total comprehensive (loss) income for the year |  | $ (653,453) | $ 678,722 | $ 774,209
[1] | For 2018 and 2019 Tenaris recognized its share over the effects on the adoption of IAS 29, “Financial Reporting in Hyperinflationary Economies” by Ternium in other comprehensive income as a currency translation adjustment. In 2020 Ternium changed the functional currency of its Argentine subsidiary to U.S. dollar and IAS 29 is no longer applicable.

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