Do companies consider OCI when making dividend decisions?

Oct 25, 2018 ... Income after income taxes. 493. 497. 1,448. 1,749. Remeasurements of the net defined benefit liability for post-employment benefit plans. Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of ... Apr 13, 2012 ... Comprehensive income, meanwhile, includes all measures of income, meaning it is the sum of net income and other comprehensive income. Some ... Statement of Comprehensive Income [Abstract]. Net income (loss), $ (16), $ 69, $ (89), $ (40). Unrealized gains (losses) on available-for-sale securities:. We find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. Comprehensive income describes all changes in shareholders' equity except those resulting from investments by owners and distributions to owners. (XLS:) Download millions of € Q3 2019 Q3 2018 Change Q1-Q3 2019 Q1-Q3 2018 Change FY 2018 PROFIT (LOSS) 1819 1466 353 4516. ABSTRACT: Statement of Financial Accounting Standards (SFAS) No. 130 requires companies to report comprehensive income in a primary financial. In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ... Feb 28, 2020 ... Accounting policies. The expenses and income shown in other comprehensive income are divided into two categories: Items that will be ...