问题如下图：老师你好，可否解释下actuarial gains是什么意思，属于OCI中的哪一项，谢谢！
选项：
A. 
B. 
C. 
解释：
NO.PZ2018062018000022问题如下 Foreign currentranslation gains 4Unrealizeloss on available-for-sale securities 2Unrealizeloss on helto-maturity securities 1Actuarigains 2From the above te, other comprehensive income will be:A.5B.3C.4C is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. OCI=4-2+2=4. It hnothing to with unrealizeloss on helto-maturity securities.4—2+2是什么意思为什么会有-2
NO.PZ2018062018000022 问题如下 Foreign currentranslation gains 4Unrealizeloss on available-for-sale securities 2Unrealizeloss on helto-maturity securities 1Actuarigains 2From the above te, other comprehensive income will be: A.5 B.3 C.4 C is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. OCI=4-2+2=4. It hnothing to with unrealizeloss on helto-maturity securities. 如题
NO.PZ2018062018000022 问题如下 Foreign currentranslation gains 4Unrealizeloss on available-for-sale securities 2Unrealizeloss on helto-maturity securities 1Actuarigains 2From the above te, other comprehensive income will be: A.5 B.3 C.4 C is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. OCI=4-2+2=4. It hnothing to with unrealizeloss on helto-maturity securities. Actuarigains为什么算？
NO.PZ2018062018000022 问题如下 Foreign currentranslation gains 4Unrealizeloss on available-for-sale securities 2Unrealizeloss on helto-maturity securities 1Actuarigains 2From the above te, other comprehensive income will be: A.5 B.3 C.4 C is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. OCI=4-2+2=4. It hnothing to with unrealizeloss on helto-maturity securities. 如题，请教老师！谢谢！
NO.PZ2018062018000022 3 4 C is correct. Other comprehensive income inclus foreign currentranslation gains or losses, actuarigains or losses, unrealizegains or losses on available-for-sale securities, unrealizeloss from cash flow heing rivatives. OCI=4-2+2=4. It hnothing to with unrealizeloss on helto-maturity securities. AFS的gain才记入OCI啊！为啥LOSS也记入OCI呢？
