Adjusting Net Income for OCI for RI model

Now that we have today’s thread compiling list of accounting adjustments, what do you do for RI models when you have to adjust the book value or net income to update other comprehensive income. I’ll start: Add (subtract) back losses (gains) on available-for-sale securities Minimum pension liability CTA, etc.,

Is this the PUFE thing?

PUFE baby, throw that shit on the I/S

No I don’t want a definition of what other comprehensive income is. I just want to know what the conventions are for adjusting net income/balance sheet when calculating residual income. We did the same thing on another thread for adjusting the balance sheet for LIFO reserve, receivables with recourse, etc.

remember it as CAP C— CTA from forex g/l, and cash flow hedge A - for unrelaised gls from AFS P - pension benefit obligtion-