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Other Comprehensive Income (Loss), Reclassification Adjustment For Losses On Sale Of Securities Included In Net Income, Net Of Tax

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Other Comprehensive Income (Loss) Unrealized Holding Gain On Securities Arising During Period Net Of Tax

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Other Comprehensive Income (Loss) Unrealized Holding Loss On Securities Arising During Period Net Of Tax

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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 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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Comprehensive Income

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 5

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 28, 29, 30

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-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

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-Name Statement of Financial Accounting Standard (FAS)

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-SubTopic 10

-Section 45

-Paragraph 6

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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-Name Accounting Research Bulletin (ARB)

-Number 51

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-Name Accounting Research Bulletin (ARB)

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-Name Emerging Issues Task Force (EITF)

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Net of tax and reclassification adjustments of the 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. Also includes the following: gain (loss) on foreign currency forward exchange contracts; 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; and 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.

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Net of tax amount of other comprehensive income (loss) attributable to both parent entity and noncontrolling interest.

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