CFA一级OCI的概念和包含的主要项目

OtherComprehensive income的概念和包含的主要项目

Comprehensive income= net income + othercomprehensive income

有一些items of revenueand expense不算在net income的计算中，那么这些excluded items, 就称为othercomprehensive income. OCI 单列在NI后面，不计入income statement中。

OCI包括四项

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不要与comprehensiveincome混淆。Comprehensiveincome is an income measure over a period of time. CI=NI+OCI. 但是Accumulated othercomprehensive income是一个时点的概念，是不包括net income的，是一个时点的component ofstockholder’s equity.