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O c to b e r 8, 2 0 1 6 E × h IB Ito r C a ta lo g M o s s A r t s C e n t e r, A LU m n i M a ll, H e n d e r s o n L a w n, C o Lee g e A v e n u e, an n d N e w m an n Lib r an r y w w w.v t.e

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What is o c to b?

OCTOB stands for Other Comprehensive Income to Be.

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Publicly traded companies are required to file OCTOB.

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OCTOB is used to report changes in a company's equity that are not included in the income statement.

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Information such as unrealized gains and losses on investments, foreign currency translation adjustments, and pension surplus or deficit must be reported on OCTOB.

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