老师请问这题知识点可否讲解下？

问题如下：

Question

The following information is from a company’s accounting records:

The company’s total comprehensive income (in € millions) is closest to:

选项：

A.1,150.00 B.3,150.00 C.3,650.00

解释：

Solution

C is correct.

Total comprehensive income = Net income + Other comprehensive income

Net Income = Revenues – Expenses.

Other comprehensive income includes gains or losses on available-for-sale (AFS) securities and translation adjustments on foreign subsidiaries.

(Revenues – Expenses) + Gain on AFS securities – Loss on FX translation

(12,500 – 10,000) + 1,475 – 325 = 3,650.

A is incorrect because it is just the other comprehensive income (1,475 – 325) and not the total comprehensive income.

B is incorrect because it also deducts dividends, which are deducted when calculating the change in shareholders’ equity but not total comprehensive income.