Other comprehensive income is those revenues, expenses, gains, and losses under both Generally Accepted Accounting Principles

and International Financial Reporting Standards that are excluded from net income on the income statement. This means that they are instead listed after net income on the income statement.

Revenues, expenses, gains and losses appear in other comprehensive income when they have not yet been realized. Something has been realized when the underlying transaction has been completed, such as when an investment is sold. Thus, if your company has invested in bonds, and the value of those bonds changes, you recognize the difference as a gain or loss in other comprehensive income. Once you sell the bonds, you have then realized the gain or loss associated with the bonds, and can then shift the gain or loss out of other comprehensive income and into a line item higher in the income statement, so that it is a part of net income. Examples of items that may be classified in other comprehensive income are:

Unrealized holding gains or losses on investments that are classified as available for sale Foreign currency translation gains or losses Pension plan gains or losses Pension prior service costs or credits

It is acceptable to either report components of other comprehensive income net of related tax effects, or before related tax effects with a single aggregate income tax expense or benefit shown that relates to all of the other comprehensive income items. Other comprehensive income is designed to give the reader of a company's financial statements a more comprehensive view of the financial status of the entity, though in practice it is possible that it introduces too much complexity to the income statement.

Total comprehensive income is the combination of profit or loss and other comprehensive income. Earnings per share
Earnings per share (EPS) is the amount of earnings per each outstanding share of a company's stock.

In the United States, the Financial Accounting Standards Board (FASB) requires companies' income statements to report EPS for each of the major categories of the income statement: continuing operations, discontinued operations, extraordinary items, and net income. Earnings Per Share (Basic Formula)

Earnings Per Share (Net Income Formula)

Diluted earnings per share

Diluted Earnings Per Share (diluted EPS) is a company's earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a "worst case" scenario, one in which everyone who could have received stock without purchasing it directly for the full market value did so.[1] To find diluted EPS, basic EPS is calculated for each of the categories on the income statement first. Then each of the dilutive securities are ranked based on their effects, from most dilutive to least dilutive and antidilutive. Then the basic EPS number is diluted one by one by applying each one, skipping any instruments that have an antidilutive effect.[2]

Calculations
Calculations of diluted EPS vary. Morningstar reports diluted EPS "Earnings/Share $", which is net income minus preferred stock dividends divided by the weighted average of common stock shares outstanding over the past year; this is adjusted for dilutive shares.[3][4] Some data sources may simplify this calculation by using the number of shares outstanding at the end of a reporting period.

Definition of 'Reserve Fund'

An account set aside by an individual or business to meet any unexpected costs that may arise in the future as well as the future costs of upkeep. In most cases, the fund is simply a savings account or another highly liquid asset, as it is impossible to predict when an unexpected cost may arise. However, if the fund is set up to meet the costs of scheduled upgrades, less liquid assets may be used.

Investopedia explains 'Reserve Fund'

An individual, for example, may put money into a reserve account to save money in case of unexpected unemployment. A business, such as one dealing with rental properties, will put some rental income into a fund used to pay for any unexpected repairs to the properties. Condominiums often will set up reserve funds in which condo owners pay a set monthly amount to maintain the quality of the condominium.

Reserve account A separate amount of cash or letter of credit to service a payment requirement such as debt service or maintenance.