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Comprehensive Income
The change in equity of a company during a period from transactions and other events not involving the company’s shareholders directly, including all revenues, expenses, gains, and losses.
Actual Return
The genuine gain or loss that an investment generates, as opposed to the expected or anticipated return.
Expected Return
Expected Return is the estimated profit or loss an investment is predicted to generate, based on historical or projected performance.
Prior Service Cost
A pension accounting term referring to the cost of benefits attributed to employee service in prior periods, often arising from plan amendments.
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