FDIC: FIL-12-2015: Regulatory Capital Rules: Accumulated Other Comprehensive Income Aoci Opt-Out Election
Content IMPACT ON STATUTORY VALUATION – PRESCRIBED VALUATION RATES Free Financial Statements Cheat Sheet Other comprehensive income Since the OCI items do not affect the net income, they do not cause a change in a corporation’s retained earnings. Instead, the current period’s OCI items cause a change in accumulated other comprehensive income, which is a …