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Which of the following items is not classified as other comprehensive income (OCI)?

A. Extraordinary gains from extinguishment of debt.

B. Foreign currency translation adjustments.

C. Prior service cost adjustment resulting from amendment of a defined benefit pension plan.

D. Unrealized gains for the year on available-for-sale marketable securities.

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Question added by Deleted user
Date Posted: 2015/02/26
Othman Al Dali
by Othman Al Dali , مراقب مالي , انماءات البلاد للتطوير و الاستثمار

C is the correct answer in my opinion 

Praveen Kumar Singh
by Praveen Kumar Singh , Executive Director & CEO , Usha Siam Steel Industries PLC

In my opinion the correct answer is

D. Unrealized gains for the year on available-for-sale marketable securities.