OO
OCI_Observer2026-03-04
cfaLevel IIFinancial ReportingEquity
What drives movements in Accumulated OCI?
AOCI changes every year but I can't tell which items reclassify to earnings and which don't. Help me map it out.
59 upvotes
AcadiFi TeamVerified Expert
AcadiFi Certified ProfessionalAOCI moves from FX translation, AFS/FVOCI securities, cash flow hedges, and pension remeasurements. Solstice Global decomposition shows a -$35M net change.
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#aoci#oci#recycling#reclassification
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