Comprehensive Expenditure
<p><b >Do not use this classification for Special Purpose Financial Statements.</b>
 
<b >Comprehensive income</b> is the sum of net <b >income</b> and other items that must bypass the <b >income</b> statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses.
 
In this case, Comprehensive expenditure is used to recognise unrealised losses.</p>