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The objective of the paper is to research if the specificities of insurance business influence the fact that in insurance companies more components of other comprehensive income occur, as well as if in insurance companies different components of other comprehensive income are represented compared to the companies from the real sector. Furthermore, the paper should show if net income and net comprehensive income of insurance companies are significantly different, and which one of them is more volatile over time. The results of the research suggest that in the insurance companies more components of other comprehensive income are represented than in the companies from the real sector, as well as that that the most represented components of other comprehensive income in insurance companies are not different from the real sector companies, but that their frequency of appearance is higher. Statistical analysis conducted at the level of population has shown that net income and net comprehensive income are not significantly different. Also, it was established that net comprehensive income of insurance companies was more volatile over time than net income. However, by segmentation of total population according to types of insurance dealt with by insurance companies to life insurance companies, non-life insurance companies and those doing activities of both life and non-life insurance, it was established that in certain cases net income and net comprehensive income are statistically significantly different, as well as that net income was more volatile than net comprehensive income.

FINANCIAL REPORTING ON COMPREHENSIVE INCOME – THE CASE OF INSURANCE COMPANIES FROM THE REPUBLIC OF SERBIA