OCI definition

OCI means the Office of the Commissioner of Insurance of the State of Wisconsin.
OCI means the Office of the Commissioner of Insurance for the State of Wisconsin in its role as regulator of AAC, and/or the Commissioner of Insurance for the State of Wisconsin in his role as rehabilitator of the Segregated Account, as applicable.

Examples of OCI in a sentence

  • For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI.

  • Current tax items are recognised in correlation to the underlying transaction either in OCI or directly in equity.

  • Deferred tax items are recognised in correlation to the underlying transaction either in OCI or directly in equity.

  • In order for a financial asset to be classified and measured at amortised cost or fair value through OCI, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding.

  • When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses).


More Definitions of OCI

OCI means other comprehensive income. Includes changes in market value of investments designated as “available for sale” (“AFS”).
OCI means OCI N.V., a public company with limited liability (naamloze vennootschap) incorporated under the law of the Netherlands.
OCI means other comprehensive income. Includes changes in market value of investments designated as AFS.
OCI has the meaning set forth in Section 3.18(i).