XML 21 R8.htm IDEA: XBRL DOCUMENT v3.10.0.1
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Aug. 31, 2018
Aug. 31, 2018
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 reclassified to earnings $ 100 400
Changes in instrument specific credit risk reclassified to earnings, tax 100 100
Currency translation and other adjustments [1] (26,050) (71,219)
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   400
Currency translation and other adjustments [2],[3],[4]   (75,717)
Currency translation and other adjustments    
Impact of certain discrete items related to non-U.S. subsidiaries planning for the Tax Act $ 2,800 2,800
Reclassification amount related to the Tax Cuts and Jobs Act [1]   (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 [5]   (200)
German Plan | Pension Plan    
Currency translation and other adjustments [1]   $ 5,300
[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 a gain of $20.5 million related to foreign currency gains, which was reclassified to earnings, and $2.8 million related to the impact of certain discrete items related to tax planning for our non-U.S. subsidiaries in connection with the Tax Act.
[3] 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.
[4] There were no material reclassifications out of Accumulated other comprehensive income (loss) during the year ended November 30, 2017.
[5] 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.