Which of the following is not a part of comprehensive income?

A) foreign currency items
B) cash flows from stock investments
C) unrealized gains and losses on available-for-sale securities
D) pension liability adjustments

Comprehensive Income

The change in equity (net assets) of a business enterprise during a period from transactions and other events from non-owner sources. It includes all revenues, gains, expenses, and losses.

Cash Flows

The aggregate sum of money flowing in and out of an enterprise, crucially influencing its financial fluidity.

Unrealized Gains and Losses

Increases or decreases in the value of investments that a company holds but has not yet sold, and therefore, has not yet realized the gains or losses.