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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (Parenthetical) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Aug. 31, 2018
Aug. 31, 2017
Aug. 31, 2018
Aug. 31, 2017
Currency translation and other adjustments [1] $ (26,050) $ 3,830 $ (71,219) $ 27,182
Adjustment related to foreign currency gains reclassified to earnings     20,500  
Impact of certain discrete items related to non-U.S. subsidiaries planning for the Tax Act     160,200  
Changes in instrument specific credit risk, tax expense (benefit) 300 $ (2,100) 11,000 $ (5,300)
Changes in instrument specific credit risk reclassified to earnings 100   400  
Changes in instrument specific credit risk reclassified to earnings, tax 100   100  
German Plan | Pension Plan        
Currency translation and other adjustments [1]     5,300  
Currency translation and other adjustments        
Reclassification amount related to the Tax Cuts and Jobs Act [1]     (800)  
Impact of certain discrete items related to non-U.S. subsidiaries planning for the Tax Act $ 2,800   2,800  
Changes in instrument specific credit risk        
Reclassification amount related to the Tax Cuts and Jobs Act     (6,500)  
Cash flow hedges        
Reclassification amount related to the Tax Cuts and Jobs Act [2]     $ (200)  
[1] The amounts during the nine months ended August 31, 2018 include $5.3 million related to the transfer of the German Pension Plan, which was reclassified to Compensation and benefits expenses within the Consolidated Statements of Earnings and ($0.8) million related to the Tax Cuts and Jobs Act (the “Tax Act”), which was reclassified to Member’s paid-in capital and a gain of $20.5 million related to foreign currency gains, which was reclassified to Other income within the Consolidated Statements of Earnings. The amounts during the three and nine months ended August 31, 2018 include $2.8 million related to the impact of certain discrete items related to our non-U.S. subsidiaries planning for the Tax Act.
[2] The amount during the nine months ended August 31, 2018 includes ($0.2) million related to the Tax Act, which was reclassified to Member’s paid-in capital.