Okuzeka
Finance & Banking vocabulary · Financial Statements

Other comprehensive income

Meaning in finance & banking, with examples

nounAdvanced term

In finance & banking, other comprehensive income means: Specified income and expense items recognized outside profit or loss under the applicable reporting standards.

In Turkish: diğer kapsamlı gelir

How it is used

Often abbreviated OCI; it is not simply another name for miscellaneous operating revenue.

Example sentences

  1. The eligible valuation change was recorded in other comprehensive income.

    The gain is recognized outside the period's profit or loss.

  2. The analyst reconciled other comprehensive income with changes in equity.

    These items affect the broader movement in reported equity.

Common collocations

  • other comprehensive income statement
  • OCI balance
  • equityThe owners' share of a company: what is left when liabilities are taken away from assets. It includes paid-in capital and retained profits.
  • income statementA financial statement showing a company's revenue, costs and profit or loss over a period, such as a quarter or a year.

More terms: Financial Statements

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This page explains English vocabulary for learners. It is not financial advice.