3. Net income adjusted for the following gains and losses not reported on the income statement is called what?

Unrealized gains, losses, from OTTI investments (Topics 320 and 325)

Minimum pension liability adjustments (Topic 715)

Foreign currency translation adjustments (Topic 830)

Changes in market values of futures contracts qualifying as hedges (Topic 815)

a) Operating income

b) Other income and expenses

c) Comprehensive income

d) Retained earnings