权益净利率反映了净利润与所有者权益之间的关系，是所有财务指标中综合性最强、最具有代表性的指标。

The rate of return on equity reflects the relation of net profit and owner's equities. It is most comprehensive and representative in all the financial indicators.

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相对于净利润，综合收益总额信息并不具有更高的价值相关性，但是分项列报其他综合收益各项目具有最高的解释力度。

Compared to net income, the aggregate comprehensive income information is not more value-relevant, but disaggregating other comprehensive income into several items has the biggest explaining power.

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因而，其他综合收益信息需要区别于净利润单独列报，并且要对其构成项目进行分项列示。

Therefore, other comprehensive income should be distinguished from net income and be presented separately, moreover, it should be disaggregated into several items to be presented.

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