CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) $ in Thousands	6 Months Ended
	May 31, 2018 USD ($)
Adjustment related to foreign currency gains reclassified to earnings	$ 20,500
Changes in instrument specific credit risk reclassified to earnings	300
Changes in instrument specific credit risk	7,904	[1]
Cash flow hedges	1,297	[2]
Adjustment related to 2017 Tax Cuts and Jobs Act
Cash flow hedges	(200)	[2]
Accumulated other comprehensive income (loss)
Adjustment related to foreign currency gains reclassified to earnings	20,500
Changes in instrument specific credit risk reclassified to earnings	300
Changes in instrument specific credit risk	7,904	[3],[4],[5]
Cash flow hedges	1,297	[4],[5],[6]
Pension adjustments	4,498	[4],[5],[7]
Accumulated other comprehensive income (loss) | Adjustment related to 2017 Tax Cuts and Jobs Act
Changes in instrument specific credit risk	(6,500)
Cash flow hedges	(200)
Pension adjustments	(800)	[7]
German Plan | Pension Plan | Accumulated other comprehensive income (loss)
Pension adjustments	$ 5,300	[7]

[1] The amount includes income tax expense of approximately $8.8 million and $10.7 million for the three and six months ended May 31, 2018 and income tax benefit of approximately $1.1 million and $7.4 million for the three and six months ended May 31, 2017. The amounts during the three and six months ended May 31, 2018 also include a gain of $0.3 million related to changes in instrument specific credit risk, which was reclassified to Principal transaction revenues within the Consolidated Statements of Earnings. The amount during the six months ended May 31, 2018 includes ($6.5) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.

[2] The amount during the six months ended May 31, 2018 includes ($0.2) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.

[3] The amount during the six months ended May 31, 2018 includes a gain of $0.3 million related to changes in instrument specific credit risk, which was reclassified to earnings, and ($6.5) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.

[4] The components of other comprehensive income (loss) are attributable to Jefferies Group LLC. None of the components of other comprehensive income (loss) are attributable to noncontrolling interests.

[5] There were no material reclassifications out of Accumulated other comprehensive income (loss) during the year ended November 30, 2017.

[6] The amount during the six months ended May 31, 2018 includes ($0.2) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.

[7] The amount during the six months ended May 31, 2018 includes $5.3 million related to the transfer of the German Pension Plan, which was reclassified to earnings, and ($0.8) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.