Other comprehensive income refers to the gains and losses that have not been recognized in the current profit and loss according to other accounting standards.

Financial assets measured at fair value and whose changes are included in other comprehensive income. When the held-to-maturity investment is reclassified as available-for-sale financial assets, the difference between the fair value on the reclassification date and the book balance is included in "other comprehensive income". And the available-for-sale financial assets are reclassified as financial assets measured at cost or amortized cost, the relevant amount originally included in the capital reserve will be amortized or transferred out at the time of disposal, resulting in the reduction of other capital reserves.