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庄园monar · 2022年05月05日

Comprehensive Income只有Net Income和Other Comprehensive Income

  1. CFA I
  2. FRA

NO.PZ2017102901000022

问题如下：

Selected year-end financial statement data for Workhard are shown below (millions).

Ending shareholders’ equity: 493

ŸUnrealized gain on available-for-sale securities: 5

Unrealized loss on derivatives accounted for as hedges: –3

ŸForeign currency translation gain on consolidation: 2

ŸDividends paid: 1

ŸNet income 15

Beginning shareholders’ equity: 475

Workhard’s comprehensive income for the year:

选项：

A.

is $18 million.

B.

is increased by the derivatives accounted for as hedges.

C.

includes $4 million in other comprehensive income.

解释：

C is correct.

Comprehensive income includes both net income and other comprehensive income.

Other comprehensive income = Unrealized gain on available-for-sale securities –Unrealized loss on derivatives accounted for as hedges + Foreign currency translation gain on consolidation

= $5 million – $3 million + $2 million

= $4 million

Alternatively,

Comprehensive income – Net income = Other comprehensive income

Comprehensive income = (Ending shareholders equity – Beginning shareholders equity) + Dividends

= ($493 million – $475 million) + $1 million

= $18 million + $1 million = $19 million

Net income is $15 million so other comprehensive income is $4 million.

Comprehensive Income只有Net Income和Other Comprehensive Income是吧？

那么为什么Comprehensive Income还要加上dividend呢？Dividend不在Net Income和Other Comprehensive Income里面吧？

我感觉我已经晕了，Comprehensive Income到底是怎么算的？

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1 个答案
已采纳答案

Lucky_品职助教 · 2022年05月06日

嗨，爱思考的PZer你好：


OCI 单列在NI后面，不计入income statement中。OCI包括四项

1.Foreign currency translation gains and losses

2.Adjustments for minimum pension liability

3.Unrealized gains and losses from cash flow hedging derivatives

4.Unrealized gains and losses from available-for-sale securities

答案中的公式是这个的变形和简化，是所有者权益的变化：Beginning equity + New shares issuance – Shares repurchased + Comprehensive income – Dividends = Ending equity.


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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