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Paragraph Number |
Action |
Accounting Standards Update |
Date |
Comprehensive Income |
Amended |
2011-05 |
06/16/2011 |
Nonpublic Entity |
Added |
2011-05 |
06/16/2011 |
220-10-05-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-10-2 |
Amended |
2011-05 |
06/16/2011 |
220-10-15-3 |
Amended |
2011-05 |
06/16/2011 |
220-10-15-4 |
Superseded |
2011-05 |
06/16/2011 |
220-10-25-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-30-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-35-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-1A through 45-1C |
Added |
2011-05 |
06/16/2011 |
220-10-45-2 |
Superseded |
2011-05 |
06/16/2011 |
220-10-45-3 |
Superseded |
2011-05 |
06/16/2011 |
220-10-45-4 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-5 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-6 |
Superseded |
2011-05 |
06/16/2011 |
220-10-45-7 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-8 through 45-10 |
Superseded |
2011-05 |
06/16/2011 |
220-10-45-10A |
Added |
2011-05 |
06/16/2011 |
220-10-45-10B |
Added |
2011-05 |
06/16/2011 |
220-10-45-11 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-12 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-13 |
Superseded |
2011-05 |
06/16/2011 |
220-10-45-14 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-14A |
Added |
2011-05 |
06/16/2011 |
220-10-45-15 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-16 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-17 |
Amended |
2011-05 |
06/16/2011 |
220-10-45-18 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-1 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-2 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-3 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-4 through 55-8 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-8A |
Added |
2011-05 |
06/16/2011 |
220-10-55-8B |
Added |
2011-05 |
06/16/2011 |
220-10-55-9 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-10 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-10A |
Added |
2011-05 |
06/16/2011 |
220-10-55-11 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-12 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-13 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-14 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-15 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-16 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-17 |
Superseded |
2011-05 |
06/16/2011 |
220-10-55-18 |
Amended |
2011-05 |
06/16/2011 |
220-10-55-25 |
Amended |
2011-05 |
06/16/2011 |
220-10-65-1 |
Added |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
Comprehensive Income |
Added |
2011-05 |
06/16/2011 |
205-10-45-1A |
Added |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
323-10-45-3 |
Amended |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
505-10-60-1 |
Amended |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
810-10-55-4L |
Amended |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
815-30-50-2 |
Amended |
2011-05 |
06/16/2011 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
954-815-50-1 |
Amended |
2011-05 |
06/16/2011 |
Standard Label† |
Definition |
Codification Reference |
Accumulated Other Comprehensive Income (Loss), Net of Tax* |
Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. |
220-10-45-14 220-10-45-11 220-10-45-13 220-10-45-14A |
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax* |
Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses. |
220-10-45-13 220-10-45-11 220-10-45-14A 830-30-50-1 830-30-45-12 |
Other Comprehensive Income (Loss), Net of Tax* |
This element represents Other Comprehensive Income or Loss, Net of Tax, for the period. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-45-1A 505-10-50-2 220-10-45-8 |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, before Tax* |
Amounts recognized in other comprehensive income (but not yet recognized in net periodic benefit cost), including the net gain (loss) and net prior service cost (credit) arising during the period. Also includes reclassification adjustments out of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-55-2(h-j) 220-10-4510A(i-k) |
Other Comprehensive Income (Loss), Minimum Pension Liability Net Adjustment, before Tax* |
The pretax amount of the change in the additional minimum pension liability not yet recognized pursuant to FAS 87 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a separate component in other comprehensive income, before adjusting for tax effects. In a subsequent measurement, the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income is included in this line. Eliminated upon adoption of FAS 158. |
220-10-45-13 220-10-45-16 220-10-45-11 220-10-55-2(h) 715-20-50-1(j) |
Other Comprehensive Income (Loss), Minimum Pension Liability Net Adjustment, Net of Tax* |
The after-tax amount of the change in the additional pension liability not yet recognized pursuant to FAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a reduction of other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the amount of minimum liability is eliminated or adjusted, this adjustment is offset against other comprehensive income in Accumulated Comprehensive Income. This line also includes changes in an entity's share of an equity investee's Increase or Decrease in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of FAS 158. |
220-10-45-13 220-10-45-11 220-10-55-2(h) 715-20-50-1(j) |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Transition Asset (Obligation), Recognized in Net Periodic Benefit Cost, before Tax* |
The net transition asset or obligation recognized, before tax, as a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. |
220-10-45-15 220-10-45-16 715-20-50-1(j) 220-10-55-2(j) 220-10-45-11 505-10-S99-1 |
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax* |
Accumulated appreciation or loss, net of tax, in value of the total of available-for-sale securities at the end of an accounting period. |
220-10-45-11 220-10-45-14 220-10-45-13 220-10-45-14A |
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax* |
The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost. |
220-10-45-13 220-10-45-14 715-20-50-1(i) 220-10-45-11 220-10-4510A(i-k) 220-10-45-14A |
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax* |
Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses. |
220-10-45-13 220-10-45-11 220-10-45-14 815-30-50-2 220-10-45-10A(d) 220-10-45-14A |
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax* |
Gross appreciation or the gross loss in value of the total of unsold available-for-sale securities (except when designated as a fair value hedge or which had been determined to have had an other than temporary decline in fair value below its amortized cost basis). While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-55-2(eg) 320-10-45-9(d) 220-10-45-5 220-10-45-10A(e) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, before Tax* |
Pretax change in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan, that has not been recognized in net periodic benefit cost. |
715-20-50-1(a)(4) 220-10-45-13 220-10-55-2(h) 220-10-45-11 220-10-45-10A(i) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax* |
The pretax cost (credit) of benefit changes attributable to plan participants' prior service resulting from a plan amendment or plan initiation that occurred during the period. The cost has not yet been recognized in net periodic benefit cost. A plan amendment includes provisions that grant increased (decreased) benefits based on service rendered in prior periods. |
715-20-50-1(i) 220-10-55-2(i) 220-10-45-11 220-10-45-13 220-10-45-10A(j) |
Other Comprehensive Income (Loss), Pension and OtherPostretirement Benefit Plans, Net Prior Service Costs (Credit) Arising During Period, Net of Tax* |
The cost (credit) resulting from a plan amendment that occurred during the period, after tax. The cost has not been recognized in net periodic benefit cost. A plan amendment includes provisions that grant increased benefits based on service rendered in prior periods. |
220-10-45-11 220-10-45-13 220-10-55-2(i) 220-10-45-10A(j) |
Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Recognized in Net Periodic Benefit Cost, before Tax* |
The change in other comprehensive income due to the amortization of the net prior service costs (credit) into net periodic pension costs. |
220-10-45-13 715-20-50-1(i) 220-10-45-11 220-10-45-10A(j) |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, before Tax* |
The net gain (loss) previously recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. |
220-10-45-11 715-20-50-1(i) 220-10-45-13 220-10-45-15 |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax* |
Pretax change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity for the period being reported. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation. Does not include the effect of taxes. |
220-10-55-2(a-c) 830-20-35-3 220-10-45-11 830-30-45-20-(b) 830-30-45-12 220-10-45-10A(a) |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax* |
Pretax change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges, net of reclassifications into earnings during the period. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. Includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-55-2(d) 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax* |
Pretax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation. |
830-20-35-3 220-10-45-11 830-30-4520(b,d) 220-10-552(a,c) 220-10-45-10A(a) |
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax* |
Gross appreciation or the gross loss in value of the total unsold securities. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-55-2(eg) 220-10-45-10A(e) |
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax* |
Gross appreciation or the gross loss in value of the total of unsold available-for-sale securities during the period being reported (except when designated as a fair value hedge). |
220-10-45-13 220-10-55-2(e) 220-10-45-11 220-10-45-10A(e) |
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax* |
Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-forsale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax. |
220-10-45-13 220-10-55-2(e) 220-10-45-11 220-10-45-10A(e) |
Comprehensive Income (Loss), Net of Tax, Attributable to Parent* |
The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent |
Net Income Other Comprehensive Income 220-10-45-3 Comprehensive Income 220-10-45-5 |
Comprehensive Income (Loss) Note [Text Block]* |
The entire disclosure for comprehensive income. Includes, but is not limited to, the following:1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income, and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans. |
220-10-45-16 505-10-S99-1 220-10-55-2 220-10-45-13 220-10-45-12 Reclassification Adjustments 220-10-45-11 220-10-45-17 220-10-45-14 220-40-45-15 220-10-45-1A |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax* |
Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. |
830-30-45-20 220-10-45-11 830-30-50-1 220-10-45-13 220-10-55-2(a) 830-30-45-12 830-30-45-18 220-10-45-10A(a-c) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized (Gain) Loss Arising During Period, Net of Tax* |
The accumulated change in the value of either the projected benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption that has not been recognized in net periodic benefit cost, after tax. |
220-10-45-11 715-20-50-1 220-10-45-13 220-10-55-2 220-10-45-10A(i) |
Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost Recognized in Net Periodic Pension Cost, Net of Tax* |
The adjustment out of other comprehensive income for prior service costs recognized as a component of net period benefit cost during the period, after tax. |
220-10-45-11 220-10-45-13 715-20-50-1(i) 220-10-45-10A(j) |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax* |
Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equityinvestee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-55-2(d) 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period,before Tax* |
Pretax change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses. |
220-10-45-11 220-10-55-2(d) 220-10-45-13 815-30-45-1 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax* |
Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses. |
220-10-45-13 220-10-55-2(d) 815-30-45-1 815-10-50-4C(b) 220-10-45-11 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax* |
Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax. |
830-30-4520(b,c) 220-10-55-2(a) 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, Net of Tax* |
Reclassification adjustment for unrealized gains or losses realized upon the write-down of securities, after tax. |
220-10-45-13 220-10-45-17 220-10-45-15 220-10-45-11 Reclassification Adjustments |
Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, before Tax* |
Pretax reclassification adjustment for losses realized upon the writedown of securities. |
220-10-45-11 220-10-45-13 220-10-55-2(g) 220-10-45-16 Reclassification Adjustments 220-10-45-15 220-10-45-17 |
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, before Tax* |
Pretax reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. |
220-10-55-2(d) 220-10-45-15 220-10-45-11 220-10-45-16 220-10-45-17 Reclassification Adjustments |
Other Comprehensive Income (Loss), Reclassification Adjustment for Held-to-maturity Transferred to Available-for-sale Securities, before Tax* |
Pretax unrealized holding gain (loss) at the date of the transfer for a debt security from the held-tomaturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the heldto-maturity category. |
320-10-35-10(c,d) 320-10-35-11 220-10-45-15 220-10-45-11 220-10-45-17 220-10-55-2(f) 220-10-45-16 |
Other Comprehensive Income (Loss), Reclassification Adjustment for Held-to-maturity Transferred to Available-for-sale Securities, Net of Tax* |
Unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-tomaturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the heldto-maturity category. |
220-10-55-2(f) 220-10-45-11 220-10-45-15 320-10-35- 10(c,d) |
Net Income (Loss) Attributable to Noncontrolling Interest* |
The portion of net Income or Loss attributable to the noncontrolling interest (if any) deducted in order to derive the portion attributable to the parent. |
810-10-55-4K 810-10-55-4J 810-10-50-1A |
Other Comprehensive Income (Loss), before Tax* |
This element represents Other Comprehensive Income or Loss, Before Tax, for the period. The amount of other comprehensive income (loss) before tax. The pretax revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income, but excluded from net income. Includes the entity's proportionate share of an investee's equity adjustments for other comprehensive income. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
323-10-45-3 220-10-45-1A 220-10-45-1B |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax* |
The increase (decrease) in accumulated comprehensive income during the period related to pension and other postretirement benefit plans, after tax. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-4510A(i-k) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Tax* |
Tax effect on the accumulated change in the value of either the projected benefit obligation or plan assets resulting from experience different from that assumed or from a change in an actuarial assumption that has not been recognized in net periodic benefit cost. |
220-10-45-12 220-10-45-10A(j-k) |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment Realized upon Sale or Liquidation, before Tax* |
Pretax reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in a foreign entity. Includes also reclassification adjustments on foreign currency hedges that are designated and qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. |
830-30-45-20(d) 220-10-45-15 |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment Realized upon Sale or Liquidation, Net of Tax* |
Reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in foreign entity, after tax. |
220-10-45-16 830-330-4520(d) Reclassification Adjustments 220-10-45-15 |
Other Comprehensive Income (Loss), Foreign Currency Translation Reclassification Adjustment Realized upon Sale or Liquidation, Tax* |
Tax effect on reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in foreign entity. |
220-10-45-12 830-30-45-21 220-10-45-15 |
Other Comprehensive Income (Loss), Minimum Pension Liability Net Adjustment, Tax* |
The tax effect of the amount of the change in the additional minimum pension liability not yet recognized pursuant to FAS 87 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a separate component in other comprehensive income, before adjusting for tax effects. In a subsequent measurement, the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income is included in this line. Eliminated upon adoption of FAS 158. |
220-10-45-12 220-10-45-10A(i) |
Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, Tax* |
Tax effect on the reclassification adjustment for gains or losses realized upon the sale of securities during the period. |
220-10-45-12 220-10-45-15 |
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Tax* |
Tax effect on reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period. |
220-10-45-12 220-10-45-15 |
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax* |
Tax effect on the change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses. |
220-10-45-12 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax* |
Tax effect on gross appreciation or the gross loss in value of the total of unsold securities during the period being reported on. |
220-10-45-12 220-10-45-10A(e,f) |
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Net Gains (Losses), before Tax* |
The pretax net amount of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan. |
715-10-50-1(j) 220-10-45-10A(j) |
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Net Prior Service Cost (Credit), before Tax* |
Amount related to the pretax cost of benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost. |
715-60 715-30 715-20-50-1(j) 220-10-45-10A(j) Prior Service Costs |
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Net Transition Assets (Obligations), before Tax* |
Of the original amount of transition assets as of the date FAS 87 or 106 was initially applied, (a) the fair value of plan assets plus any recognized accrued pension or other postretirement benefit cost or less any recognized prepaid pension or other postretirement benefit cost in excess of (b) the benefit obligation, the portion of which has yet to be recognized as components of net periodic benefit cost. Of the original amount of transition obligations as of the date FAS 87 or 106 was initially applied, (a) the benefit obligation in excess of (b) the fair value of plan assets plus any recognized accrued pension or other postretirement benefit cost or less any recognized prepaid pension or other postretirement benefit cost, the portion of which has yet to be recognized as components of net periodic benefit cost. This amount is pretax. The amount of net transition assets (obligations) which has yet to be recognized as a component of net periodic benefit cost. This amount is pretax. |
715-20-50-1(i-j)
Transition Asset Transition Obligation
220-10-45-10A(k)
|
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss), Net Prior Service Cost (Credit), before Tax* |
The aggregate net prior service cost or credit recognized in other comprehensive income, including amounts arising during the period and reclassification adjustments of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. |
712-20-50-1(i) 220-10-45-10A(j) |
Pension and Other PostretirementBenefit Plans, Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability, before Tax* |
The pretax amount, of the additional minimum pension liability not yet recognized as a net periodic pension cost. If the additional minimum pension liability required to be recognized exceeds the unrecognized prior service cost, then the excess (which is the net loss not yet recognized as net periodic pension cost) is recorded as a separate component in other comprehensive income and thus becomes part of accumulated other comprehensive income. A subsequent measurement may cause the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income. Eliminated upon adoption of FAS 158. |
715-20-50-1(j) 220-10-45-10A(i) |
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Tax* |
For each annual statement of income presented, t The tax effect of the net gain (loss) recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. |
220-10-45-12
220-10-45-15
|
Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Transition Asset (Obligation), Recognized in Net Periodic Benefit Cost, Tax* |
For each annual statement of income presented, tThe tax effect of the net transition asset or obligation recognized as a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. |
220-10-45-12 220-10-45-15 |
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax* |
The pretax total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost. |
715-20-50-1(j) 220-10-45-10A(i-k) |
Other Comprehensive Income (Loss), Foreign Currency Translation Gain (Loss) Arising During Period, Tax* |
Tax effect on the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into reporting currency of the reporting entity for the period being reported. |
220-10-45-12 830-30-4520(c) 220-10-45-10A(a) |
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax* |
Tax effect of the adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-45-12 220-10-45-10A(a) |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax Effect* |
Total tax effect of the change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-45-12 220-10-45-10A(d) |
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax* |
Tax effect of the gross appreciation or the gross loss, net of reclassification adjustment, in the value of the total unsold availablefor-sale securities at the end of an accounting period. |
220-10-45-12 220-10-45-10A(e) |
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax* |
Tax effects of the increase (decrease) to accumulated comprehensive income during the period related to benefit plans. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. |
220-10-45-12 220-10-45-10A(i-k) |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest* |
Pretax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses), which is attributable to noncontrolling interests. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) under FAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. |
810-10-45-20 810-10-50-1A(c)(3) 810-10-45-19 |
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Parent* |
Pretax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses), which is attributable to the parent entity. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) under FAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. |
810-10-45-20 810-10-50-1A(c)(3) 810-10-45-19 |
Other Comprehensive Income, Noncontrolling Interest [Text Block]* |
The entire disclosure for tabular information relating to Other Comprehensive Income (OCI) as is applicable to noncontrolling interests. This text block may also include OCI relative to the filing entity, the aforementioned noncontrolling interest OCI, as well as OCI on a consolidated basis. |
810-10-45-19
810-10-45-20 810-10-50-1A(c)(3)
|
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]* |
Tabular disclosure of the components of accumulated other comprehensive income (loss). |
220-10-45-14A |
Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost Recognized in Net Periodic Pension Cost, Tax Effect* |
Tax effect on adjustment out of other comprehensive income for prior service costs recognized as a component of net period benefit cost during the period. |
220-10-45-12 220-10-45-10A(j) |
Derivative Instruments, Gain Recognized in Other Comprehensive Income (Loss), Effective Portion* |
The effective portion of gains on derivative instruments designated and qualifying as hedging instruments that was recognized in other comprehensive income during the current period. |
815-10-50-4C(b) 220-10-45-10A(d) |
Derivative Instruments, Loss Recognized in Other Comprehensive Income (Loss), Effective Portion* |
The effective portion of losses on derivative instruments designated and qualifying as hedging instruments that was recognized in other comprehensive income during the current period. |
815-10-50-4C(b) 220-10-45-10A(d) |
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Available-for-sale, Debt Securities* |
Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as available-for-sale that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. |
220-10-45-14A |
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Held-tomaturity, Debt Securities* |
Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as heldto-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. |
220-10-45-14A |
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities* |
Total of accumulated other comprehensive loss related to that portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized either as available-for-sale or held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. |
220-10-45-14A |
Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.
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