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鑫 · 2022年07月08日

为什么用CI=NI+OCI计算是18呢？这个公式里面也没有说要把Div加上呀

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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.

CI=NI+OCI里没有加Div这一项呀

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Kiko_品职助教 · 2022年07月08日

嗨，努力学习的PZer你好：


同学可以参考一下这个答案，解释的很清楚，https://class.pzacademy.com/qa/15236，这边复制过来方便看下：

comprehensive income=NI+oci, 在没有其他业务的情况下（比如repurchase)，equity里包括了R/E & OCI，但不包括div，所以加回。

或者你用公式推导一下也可以，

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鑫 · 2022年07月08日

我还是不太理解。只是针对CI=NI+OCI这个公式而言，div体现在NI里还是OCI里？我看了一下课件，div也不属于OCI呀，为什么直接用这个公式计算不是CI呢？

Kiko_品职助教 · 2022年07月11日

嗨，爱思考的PZer你好：


有Div的这个公式，是由CI=NI+OCI和equity的base法则两个公式结合得来的。因为第二种方法里面，我们要求总的CI，必须要这两个公式结合才能算出来。图片写的就是推导过程。如果实在不理解，用解析里面的第一种方法也是可以的。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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