Which of the following would be considered an "other comprehensive income" item?

A) net income
B) extraordinary loss related to flood
C) gain on disposal of discontinued operations
D) unrealized loss on available-for-sale securities

Other Comprehensive Income

A component of total comprehensive income that includes unrealized gains and losses affecting shareholders' equity not included in net income.

Unrealized Loss

A loss that results from holding onto an investment that has decreased in value, but has not yet been sold by the investor.

Net Income

The final financial gain of a business after subtracting total costs and taxation from its aggregate income.