Which of the following is not a component of comprehensive income

Which of the following is not a component of comprehensive income

Which of the following is not a component of comprehensive income?

A. Net income

B. Foreign currency translation adjustments

C. Unrealized gains on available-for-sale securities

D. Dividends declared

Answer: D

Explanation: Comprehensive income = Net income + OCI items (e.g., foreign currency adjustments, unrealized gains). Dividends are distributions of equity.