NO.PZ2018062018000022
问题如下：
Foreign currency translation gains 4
Unrealized loss on available-for-sale securities 2
Unrealized loss on held-to-maturity securities 1
Actuarial gains 2
From the above date, other comprehensive income will be:
选项：
A.5
B.3
C.4
解释：
C is correct. Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives. OCI=4-2+2=4. It has nothing to do with unrealized loss on held-to-maturity securities.
Actuarial gains为什么算？
