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Comprehensive income= net income + othercomprehensive income
有一些items of revenueand expense不算在net income的計(jì)算中，那么這些excluded items, 就稱為othercomprehensive income.  OCI 單列在NI后面，不計(jì)入income statement中。
cfa
OCI包括四項(xiàng)
1.Foreign currency translationgains and losses
2.Adjustments forminimum pension liability
3.Unrealized gains and lossesfrom cash flow hedging derivatives
4.Unrealized gains and lossesfrom available-for-sale securities
Accumulated other comprehensive income不要與comprehensiveincome混淆。Comprehensiveincome is an income measure over a period of time. CI=NI+OCI. 但是Accumulated othercomprehensive income是一個(gè)時(shí)點(diǎn)的概念，是不包括net income的，是一個(gè)時(shí)點(diǎn)的component ofstockholder’s equity.
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