外币折算损益自给自足海外业务的一个例子，项目将列入其他综合收益。
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
本节介绍任其他综合收益捕捉的收入，支出收益和损失情况的报道外净收入。
The Section introduces the term other comprehensive income to capture the revenues, expenses, gains and losses that are reported outside net income.
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.
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.
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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