difference between OCI and CI

CFA Level I FRA
#1

What is teh diffrence between Accumalated Other COmprehensive Income and COmprehensive Income ?

Other comprehensive Income is a sub component of shareholder’s equit and contains

  1. Unrealized gains and looses from hedging activities.

  2. Unrealized gains and looses from available for sale securities.

  3. Foreign currency translation

  4. Adjustments to minimum pension liabilities.

I read Accumalated OCI is reported in the

  1. income stmt or 2. separate stmt. of Comprehensive Income or 3. Stmt. of shareholder’s equity.

if OCI is part of Equity why is this reported in one of teh above 3 places and not in Balance sheet.

What is Statement of COmprehensive Income ? What does it contain besides Accumalated Other Comprehensive Income ?