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。
a说的是actuarial，但是讲义写的是unrealized。不理解a为什么对
