Understanding the drivers of a company's daily operations is going to be the most important consideration for a financial analyst, but looking at OCI can uncover other potentially major items. For instance, the items listed in the MetLife example above are important and are generally for financial firms. Insurance companies, banks and other financial institutions have large investment portfolios that they manage. Realized gains and losses are going to run through reported net income for the most part, but looking at the unrealized side of the equation can demonstrate how it is managing its investments and if there is the potential for big losses down the road. In this respect, OCI can help an analyst get to a more accurate measure of the fair value of a company's investments.