For a personal finance example, say a co-worker won the lottery . The lottery winnings are considered part of his taxable or comprehensive income but not regular income. In the corporate world, comprehensive income examples include unrealized gains and losses on available-for-sale investments. Comprehensive income also includes cash flow hedges , which can change in value depending on the value of the securities in the market, and debt securities transferred from available for sale to held to maturity, which may incur unrealized gains or losses. Gains or losses can also be incurred from foreign currency translation adjustments. Gains or losses in pensions and/or post-retirement benefit plans are also included in comprehensive income.