Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended
Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	$ (64,893)	$ 186,564	$ 111,988	$ 539,774
Other comprehensive income:
Unrealized gain on available for sale securities	13	2	7	2
Amortization of defined benefit plans unrecognized net loss	108	0	324	17
Total other comprehensive income	121	2	331	19
Comprehensive income (loss) attributable to Company	(64,772)	186,566	112,319	539,793
Less: Comprehensive (loss) income attributable to noncontrolling interest	(45,004)		103,800
Comprehensive (loss) income attributable to PBF Energy Inc.	(19,768)		8,519
PBF Holding Company LLC [Member]
Net income	(76,230)	186,564	119,034	539,774
Other comprehensive income:
Unrealized gain on available for sale securities	13	2	7	2
Amortization of defined benefit plans unrecognized net loss	108	0	324	17
Total other comprehensive income	121	2	331	19
Comprehensive income (loss) attributable to Company	$ (76,109)	$ 186,566	$ 119,365	$ 539,793

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.

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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 noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

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 economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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