Foreign currency translation adjustment is an example of an item that would be included in other comprehensive income.

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Foreign currency translation adjustment is a common example of an item that is included in other comprehensive income (OCI) on a company's financial statements. Other examples of OCI items include changes in pension plan assets and liabilities, unrealized gains or losses on available-for-sale securities, and certain gains or losses on derivative instruments. These items are considered part of a company's comprehensive income, but they are not included in the calculation of net income or earnings per share.

Foreign Currency Translation Adjustment Is an Example of an Item