Are there specific OCI items unique to banks or insurance companies?

May 17, 2024 ... Key Takeaways · Comprehensive income includes both realized net income and unrealized gains and losses, providing a full picture of changes in ... Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all ... In addition, in order to maintain any degree of match- ing between the asset and liability accounting, insurers would be forced to hold assets backing insurance ... Comprehensive income is the change in the value of equity that stems from non-owner and traditional income sources. Put simply, it is the sum of a company's net ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... Oct 1, 2023 ... The FASB has established no conceptual basis for determining which gains and losses are reported as part of other comprehensive income rather than net income. Nov 30, 2023 ... Comprehensive income encompasses a company's total financial performance, comprising net income, unrealized gains, losses, revenues, and ... May 3, 2024 ... Net income is what you have left of gross revenue after subtracting expenses and costs of your goods sold, whereas comprehensive income combines ... NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year