CFA1级Financial Statement的OCI有几类？

Comprehensive Income = Net Income + Other Comprehensive Income

什么是OCI

OCI（Other Comprehensive Income 其他综合收益）是所有者权益（owner’s equity）的一个会计科目，个人感觉也是比较难理解的一个，因为它与金融资产的计量关系很大（另一个则是资本公积，也是个头疼的东西）。

OCI的作用

OCI在所有者权益中主要是为了与Retained Earning相区别。Retained Earning是经过Income Statement中的Revenue-Net Income后结转本年利润进入到retained earning，而OCI是直接从资产负债进入到所有者权益中，两者路径不一样。可以看出来OCI是用于存放主营业务以外带来的可能利得，不一定是实现的。

Other Comprehensive Income (OCI) 1. Begriff: Veränderungen des Eigenkapitals, die sich nicht in der Gewinn- und Verlustrechnung niederschlagen und nicht Einlagen und Entnahmen der Eigentümer sind. 德国人的解释

OCI的类别

在US Gaap中有四类：

1. Foreign Currency Translation
2. Pension liability caused by Defined Benefit(DB plan)
3. Unrealised revenue from Cash hedging derivatives
4. Unrealised revenue from Available for Sale(AFS)

而在IFRS中另外有几种需要考虑计入OCI的活动：
5. Financial assets/liabilities measured at fair value through OCI
6. Other items (not specified in CFA L1)
值得一提的是，OCI在IAS框架下曾经作为垃圾桶-“Dumping ground”，被一些公司用来调节利润^[2]。IAS39因此被IFRS9取代了，这是2018年的事。FVPL和FVOCI（还分债权和权益类）以及所谓摊余成本计量的金融资产-AC (Amortised costs) 都是一旦确认，生命周期内不能重分类。这样就堵住了这个漏洞。

注：What is the SPPI test?^[4]
The SPPI test requires that the contractual terms of the financial asset (as a whole) give rise to cash flows that are solely payments of principal and interest on the principal amounts outstanding ie cash flows that are consistent with a basic lending arrangement. Unlike the business model test, this assessment must be carried out on an instrument by instrument basis.

Principal is defined as being the fair value of the financial asset at initial recognition. Interest is defined narrowly as being compensation for the time value of money and credit risk although it can also include compensation for other lending risks such as liquidity, administrative costs and a profit margin. Cash flows that provide compensation for other risks such as equity or commodity risk will fail the SPPI test because they are inconsistent with a basic lending arrangement.

坚持肝！

其他参考资料：
https://zhuanlan.zhihu.com/p/110852853
https://www.zhihu.com/question/58457429

1. Note来自金程老师Jcy ↩
2. 参考IFRS 2013年Conceptual Framework: Profit or loss, OCI and recycling
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3. IFRS community ↩
4. IFRS 9 Explained – Solely Payments of Principal and Interest
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