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Other comprehensive income cannot be transferred to profit or loss.

Change in defined benefit plans's net assets or net liabilities, and change in the fair value of other equity instruments.

defined benefit plans is the post-employment benefits planned by the enterprise for employees, and defined benefit plans means that the amount paid by the enterprise to the independent fund is limited to meet the smooth progress of the future pension payment obligations, and the enterprise has the obligation to pay further. Enterprises actually bear actuarial risks and investment risks.

investment in other equity instruments refers to equity investments (financial assets) whose changes are measured at fair value and included in other comprehensive income.