As mark-to-market institutions, big banks can often experience wild changes in asset values as financial markets gyrate. These swings in value are recorded as "other comprehensive income" and affect shareholder equity. 

In this segment of The Motley Fool's everything-financials show Where the Money Is, banking analysts Matt Koppenheffer and David Hanson explain this concept and why it's important to bank investors.

To view Where the Money Is in its entirety, click here!

You can follow David and Matt on Twitter.

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