Other comprehensive income refers to the gains and losses that the enterprise has not recognized in the current profit and loss according to other accounting standards, and belongs to the category of owners' equity.

Other comprehensive income items that cannot be reclassified to profit or loss in future accounting periods are as follows:

1. Re-measure the changes caused by defined benefit plans's net liabilities or net assets.

2. According to the equity method, the equity change caused by the re-measurement of defined benefit plans's net liabilities or net assets by the investee shall be accounted, and other comprehensive income items in this part shall be calculated and confirmed by the investing enterprise according to the shareholding ratio.

3. Changes in fair value and exchange gains and losses of financial assets measured at fair value and whose changes are included in other comprehensive income.