Indicate by letter whether each of the items listed below most likely is reported in the income statement as Net Income (NI) or in the statement of comprehensive income as Other Comprehensive Income (OCI).
Items :
_____ 1. Increase in the fair value of securities available-for-sale
_____ 2. Gain on sale of land
_____ 3. Loss on pension plan assets (actual return less than expected)
_____ 4. Gain from foreign currency translation
_____ 5. Increase in the fair value of trading securities
_____ 6. Loss from revising an assumption related to a pension plan
_____ 7. Loss on sale of patent
_____ 8. Prior service cost
_____ 9. Increase in the fair value of bonds outstanding; fair value option
_____ 10. Gain on postretirement plan assets (actual return more than expected)