What is the items that we can see it in the statement of comprehensive income but we can not see it in the income statement ?

Statement of comprehensive income includes four items :

1- Unrealized gains or losses of the changed fair value of available for sale investments .

2- Translation gains or losses for consolidated financial statement of foreign operations .

3- Effective portion of gains or losses on hedging .

4- Defined benefit plan for pensions

But all these items reported net of tax .