This excerpt taken from the LSBK 10-Q filed Nov 14, 2008.
NOTE 5 OTHER COMPREHENSIVE INCOME (LOSS)
Accounting principles generally require that recognized revenue, expenses, gains, and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the stockholders equity section of the consolidated statement of financial condition, such items, along with net income, are components of comprehensive income (loss).
The components of other comprehensive income (loss) and related tax effects for the three and nine months ended September 30, 2008 and 2007 are as follows: