Do credit rating agencies consider OCI in their analysis?

OTHER COMPREHENSIVE INCOME - Activity/Roll Forward (Details) - USD ($) $ in ... Other comprehensive income (loss), net of tax, $ 807, $ (616), 572, (524). Mar 8, 2023 ... Results: adidas AG Consolidated Statement of Comprehensive Income (IFRS) € in millions Share this page Previous page Consolidated Income Statement May 30, 2007 ... Dhaliwal, Subramanyam, and Trezevant (1999) test the value relevance of various possible measures of comprehensive income in the pre-SFAS 130 ... 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 ... Consolidated balance sheet ... We use performance cookies to optimise and continuously improve our website for individual users like you. Please see “Cookies” to ... Nov 30, 2023 ... Comprehensive income encompasses a company's total financial performance, comprising net income, unrealized gains, losses, revenues, and ... (ii) 'income and expenses to be included in profit or loss in the future' (previously OCI items that will be reclassified subsequently to profit or loss). In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ... Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... This is Professor Bittker's answer to their challenges. N "A 'Comprehensive Tax Base' as a Goal of Income Tax Re- form," published last year in this ...