Other Comprehensive Income is composed of income and expenses that are not presented as profit or loss as required by PFRS. Which statement is a typical example?

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Other Comprehensive Income holds movements that aren’t part of the period’s profit or loss. A familiar example is unrealized gains or losses on investments in equity instruments measured at fair value through OCI. When the market value of these investments changes, that change goes straight into OCI rather than into net income, so it reflects value fluctuation without altering reported earnings for the period. This keeps earnings focused on actual performance, while still recording how much the equity investment’ s value has moved.

Realized gains from selling equipment are recorded in profit or loss because they reflect an actual disposal event. Interest income from bank deposits is recognized in profit or loss as income earned. Dividends received are typically recognized in profit or loss as well.