What are unrealized gains and losses on available-for-sale securities?

The “Other Comprehensive Income (OCI)” line item is recorded on the shareholders' equity section of the balance sheet and consists of a company's unrealized ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... Disclose separately any of the following amounts, or any other item of other income, which exceed one percent of the aggregate of total interest income and ... The statement of comprehensive income reports the change in net equity of a business enterprise over a given period. The statement of retained earnings includes ... 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220). This. ASU was issued in response to concerns expressed to the Board by stakeholders ... Jan 3, 2025 ... Comprehensive income tax rates. For residents, calculation of IIT on annual comprehensive income is based on progressive tax rates (see Table I ... Share of other comprehensive income of associates and joint ventures, 14/17, -197, 167. 9, Items that are or may be reclassified subsequently to the income ... Apr 13, 2012 ... Comprehensive income, meanwhile, includes all measures of income, meaning it is the sum of net income and other comprehensive income. Some ... ABSTRACT: Statement of Financial Accounting Standards (SFAS) No. 130 requires companies to report comprehensive income in a primary financial. Oct 27, 2022 ... The Statement of Comprehensive Income (SCI) is a robust financial document that summarizes two kinds of income.