Final answer:
Adjustments from foreign currency translations and net holding gains and losses on certain types of investments are included in other comprehensive income. Nonoperating loss from hurricane damage and restructuring charges are not included as they are realized events and part of the income statement.
Step-by-step explanation:
Items included in other comprehensive income typically involve revenues, expenses, gains, and losses that have not been realized and are excluded from net income on the income statement.
These items reflect changes in the value of assets and liabilities due to factors such as foreign exchange rate fluctuations or market movements, and they are recorded in other comprehensive income until they are realized.
It should be noted that neither a nonoperating loss from hurricane damage nor a restructuring charge is included in other comprehensive income. Those items are typically included directly in the income statement because they relate to events that have been realized during the reporting period.