Certain types of transactions, other than dividend payments, that are NOT included in the income statement, but have an effect on retained earnings would be treated as part of comprehensive income.

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Certain types of transactions, such as gains or losses on available-for-sale securities and foreign currency translation adjustments, are not typically included in the income statement, but are instead recorded as part of comprehensive income. These transactions can have an impact on retained earnings, which is why they are reported as part of comprehensive income.

Certain Types of Transactions, Other Than Dividend Payments, That Are