Answer:
The correct option is D,consists of certain gains and losses included in comprehensive income but not yet recognized in the income statement
Step-by-step explanation:
Other comprehensive income is the extended section of the income statement showing certain gains and losses that cannot be recognized in income statement now as they are unrealized.
For instance gains or losses from property,plant and machinery remeasured at fair market value is posted to other comprehensive since the relevant assets are still within the business not yet realized by a way of disposal.
Also,the increase or decrease in financial instruments held for long-term is also treated in the same manner for similar reason.