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Which of the following gains and losses are not included in the Income Statement, but are included in Comprehensive Income? I. Restructuring charges II. Translation

Which of the following gains and losses are not included in the Income Statement, but are included in Comprehensive Income? I. Restructuring charges II. Translation gains/losses on foreign currency III. Unrealized gains/losses on purchase commitments IV. Unrealized gains/losses on certain hedging transactions

Only II and III?

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