NO.PZ2018062018000023
问题如下：
Other comprehensive income includes:
选项：
A. actuarial gains or losses from DB plan
B. foreign transaction gains or losses
C. Unrealized loss on held-to-maturity securities
解释：
A 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.
B选项错误：应该是translation，而不是transaction。
C选项错误：应该是available for sale/FVOCI金融资产产生的unrealized gain or loss，而不是held-to-maturity金融资产。
C中的security，涨涨跌跌分别计入哪里？还是哪里都不记，直接忽略？
