What is included in other Comprehensive income?

Other comprehensive income (OCI) includes revenues, expenses, gains, and losses that are excluded from net income on the income statement. Common items in OCI are unrealized gains and losses on available-for-sale securities, foreign currency translation adjustments, and pension plan gains or losses. These components are reported in the equity section of the balance sheet, affecting the total comprehensive income for a period. OCI provides a broader view of a company's financial performance and can impact shareholders' equity.