Other comprehensive income

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Financial reporting.

(OCI).

Comprehensive income includes all gains and losses that affect shareholders' equity.

Comprehensive income includes both:

  1. Items reported in the statement of profit or loss (income statement), and
  2. Items reported separately in the statement of other comprehensive income.


Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).

For example, gains or losses on defined benefit pension plans.


See also