Monday Nov 14, 2016
Toyota was hit with a weaker market as well as currency losses in the latest quarter.
Currency gains and losses are a component of Other Comprehensive Income or OCI. This is part of the shareholder equity statements.
Spiceland refers to OCI as non owner income reflectin
unrealized investments gains and losses
Pensions
Currency
Derivatives.
As the above link shows, this is serious stuff!
Professor Elam 
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