Sunday, July 24, 2016

Other Comprehensive Income(OCI)



BBV = BCV + IA - BADJ
BAC = BCV + IA

BBV: balance book value
CV : cost value
IA : interest appreciation
BADJ : balance of market value adjustment
BAC : balance of amortized cost

OCI = BBV - BAC= -BADJ
Un-real amount due to market price changes booked as other incomes