Excel 2 + 3

CanAct06CanAct06
edited October 2025 in CCIR.Instructions

i) How exactly is OCI, AOCI, CI treated? And what it means.

ii) What do you do if Dividends are there? Subtract out?

iii) How about cap gains (realized)?

iv) NI includes UWi + NII + Subsid?

Comments

  • Staff-T1Staff-T1
    Sorry which specific files are you referring to?
  • Staff-T1Staff-T1
    1) Other comprehensive income, accumulated other comprehensive income and comprehensive income. I'm unsure what do you mean by how they are treated
    2) Dividend.payments are subtracted from NI and they reduce equity
    3) Realized capital gains will be in net income
    4) I don't see anything related to subsidiaries
  • Staff-T1Staff-T1
    If you are receiving dividends, those dividends would be in NII
  • Staff-T1Staff-T1
    edited October 2025
    No, AOCI (x) = AOCI(x -1) + OCI(x). CI is NI + OCI
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