OCI stands for Other Comprehensive Income. It is a component of the comprehensive income of a company, which includes all changes in equity during a period from non-owner sources.

OCI includes items that are not included in the calculation of net income but can have a significant impact on a company's financial position. Examples of items that may be included in OCI are unrealized gains and losses on available-for-sale securities, changes in the fair value of certain derivatives, foreign currency translation adjustments, and adjustments from certain pension and other post-employment benefit plans.

OCI is reported in the statement of comprehensive income, which is a financial statement that presents all changes in equity during a period, including net income and other comprehensive income. It is important for investors and stakeholders to consider both net income and other comprehensive income in evaluating a company's financial performance and position.

Here is a sample statement of comprehensive income that includes OCI:

In this example, the company has reported net income of $150,000, but it also has other comprehensive income of $15,000 ($20,000 unrealized gain on available-for-sale securities minus $5,000 foreign currency translation adjustment). The total comprehensive income is therefore $165,000 ($150,000 net income plus $15,000 OCI). The statement of comprehensive income presents a more complete picture of the company's financial performance for the year.