______4. Listed below are Special Items that may be reported in the income statement. All items are reported net of tax, except:

1. Discontinued Operations: examplesegment of business placed up for sale
2. Net income attributable to non-controlling interests
3. Extraordinary items: examplecasualties from natural disasters
4. Restructuring expense for company reorganization
5. Equity earnings: exampleproportionate share of earnings from a non-controlling interest held

______5. Which of the following is not included as a component of Accumulated Other Comprehensive Income?

1. Unrealized gains and losses due to fair value accounting for derivative instruments
2. Foreign currency translation adjustments
3. Changes in Stockholders Equity due to minimum pension liability adjustments
4. Unrealized gains and losses on short-term investments
5. All of the above are included in Comprehensive Income