What is other comprehensive income

It differs from the principal activity and the net income of the entity.

Here are the most common items we have seen when working with Tier 2 clients:

Foreign Currency Translation Adjustments: Gains or losses from translating the financial statements of foreign subsidiaries into the company's reporting currency. 

Fair Value Changes for Certain Investments: Unrealized gains and losses on financial assets or derivatives designated as cash flow hedges. 

Revaluation of Property, Plant, and Equipment: Adjustments to the fair value of assets like land and buildings held by the company. 

These line items are reported "below the line", after net profit after tax. 

These items have not been realised yet.

You can see the words "valuation" in these items.