Regulations on Business Entity Accounting Handling Article 40
Other comprehensive income: defined as the changes of the equity in the current period, including unrealized valuation gains and loss from financial assets measured at fair value through other comprehensive income, gains and loss on hedging instruments, gains and loss on exchange differences on translation of foreign financial statements, unrealized revaluation surplus.
中文原文 商業會計處理準則第40條
本期其他綜合損益，指本期變動之其他權益，例如透過其他綜合損益按公允價值衡量之金融資產未實現損益、避險工具之損益、國外營運機構財務報表換算之兌換差額、未實現重估增值等。