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Version 6.0
April 2025
Other Comprehensive Income
(including selected financial statements)
(Taxonomy Version 2025†)
FASB U.S. GAAP Financial Reporting Taxonomy (Taxonomy)
Implementation Guide Series
† Changes from the 2018 version of this Implementation Guide are included in Appendix A to this Guide.
The GAAP Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) are designed. It also provides other information to help a user of the GAAP Taxonomy understand how elements and relationships are structured.
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Taxonomy Implementation Guide on Modeling Other Comprehensive Income
Overview
The purpose of this Taxonomy Implementation Guide (Guide) is to demonstrate the modeling of transactions related to changes in accumulated other comprehensive income (AOCI), including reclassifications out of accumulated other comprehensive income. The Guide also contains selected financial statements to illustrate the modeling of the values for AOCI and other comprehensive income (OCI) that may overlap with values in the disclosures. Generally, the primary financial statements are modeled using line-item elements and the disclosures use a dimensional modeling which follows the statement of stockholders’ equity. The examples in this Guide are not intended to encompass all the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy or its financial statements. The examples are provided to help users of the GAAP Taxonomy understand how the modeling for changes to AOCI components is structured within the GAAP Taxonomy. The examples are based on the assumption that the entity meets the criteria for reporting AOCI under Generally Accepted Accounting Principles (GAAP) and/or U.S. Securities and Exchange Commission (SEC) authoritative literature. In addition, the reported line items within the examples do not include all reporting requirements and represent only partial disclosures and statements for illustrative purposes.
While constituents may find the information in this Guide useful, users looking for guidance to conform to SEC eXtensible Business Reporting Language (XBRL) filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC's website at www.sec.gov/structureddata. This Guide focuses on detail tagging only (Level 4); it does not include elements for text blocks, policy text blocks, and table text blocks (Levels 1–3).
This Guide includes the following three sections:
•Section 1: Overview of Other Comprehensive Income Taxonomy Element Attributes: This section provides an overview of other comprehensive income Taxonomy element attributes.
•Section 2: Primary Financial Statements to Accompany Disclosures: This section provides examples to illustrate the values in the primary financial statements that relate to values in the notes to the financial statements.
•Section 3: Modeling of Disclosures for Changes in Accumulated Other Comprehensive Income and Related Tax Effects: This section provides examples of modeling the changes in AOCI, reclassifications out of AOCI and tax effects on OCI in the notes to the financial statements:
General Information
(1)A legend for dimensions and domain members has been provided to associate with facts contained in the notes to financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.
| | | | | | | | |
| Coding | Standard Label | Element Name |
| A1 | Equity Components [Axis] | StatementEquityComponentsAxis |
| Equity Component [Domain] | EquityComponentDomain |
| M1 | AOCI Including Portion Attributable to Noncontrolling Interest [Member] | AociIncludingPortionAttributableToNoncontrollingInterestMember |
| M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | AccumulatedGainLossCashFlowHedgeIncludingNoncontrollingInterestMember |
| M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | AccumulatedForeignCurrencyAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember |
| M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | AccumulatedDefinedBenefitPlansAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember |
| M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetPriorServiceIncludingPortionAttributableToNoncontrollingInterestMember |
| M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetTransitionIncludingPortionAttributableToNoncontrollingInterestMember |
| M9 | Parent [Member] | ParentMember |
| M10 | AOCI Attributable to Parent [Member] | AccumulatedOtherComprehensiveIncomeMember |
| M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | AccumulatedGainLossNetCashFlowHedgeParentMember |
| M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | AccumulatedNetUnrealizedInvestmentGainLossMember |
| M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | AccumulatedDefinedBenefitPlansAdjustmentMember |
| M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetUnamortizedGainLossMember |
| M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetPriorServiceCostCreditMember |
| M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | AccumulatedDefinedBenefitPlansAdjustmentNetTransitionAssetObligationMember |
| M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | AccumulatedTranslationAdjustmentMember |
| M18 | Common Stock [Member] | CommonStockMember |
| M19 | Additional Paid-in Capital [Member] | AdditionalPaidInCapitalMember |
| M20 | Retained Earnings [Member] | RetainedEarningsMember |
| M21 | Noncontrolling Interest [Member] | NoncontrollingInterestMember |
| M22 | AOCI Attributable to Noncontrolling Interest [Member] | AociAttributableToNoncontrollingInterestMember |
| M23 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Noncontrolling Interest [Member] | AccumulatedNetInvestmentGainLossAttributableToNoncontrollingInterestMember |
| M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | AccumulatedGainLossNetCashFlowHedgeNoncontrollingInterestMember |
| M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | AccumulatedForeignCurrencyAdjustmentAttributableToNoncontrollingInterestMember |
| M31 | Accumulated Defined Benefit Plans Adjustment Attributable to Noncontrolling Interest [Member] | AccumulatedDefinedBenefitPlansAdjustmentAttributableToNoncontrollingInterestMember |
| | |
| A2 | Derivative Instrument [Axis] | DerivativeInstrumentRiskAxis |
| Derivative Contract [Domain] | DerivativeContractTypeDomain |
| M26 | Interest Rate Contract [Member] | InterestRateContractMember |
| M27 | Credit Risk Contract [Member] | CreditRiskContractMember |
| M28 | Foreign Exchange Contract [Member] | ForeignExchangeContractMember |
| M29 | Commodity Contract [Member] | CommodityContractMember |
| | |
| A3 | Reclassification out of Accumulated Other Comprehensive Income [Axis] | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis |
| Reclassification out of Accumulated Other Comprehensive Income [Domain] | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeDomain |
| M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember |
(2)Elements that have instant period type and elements that have duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20XX) and duration elements have a starting and ending date as their context (such as January 1 through December 31, 20XX).
(3)The XBRL report view (Figure x.3 in each example) does not include all information that may appear in an entity’s instance document. The XBRL report view is provided for illustrative purposes only.
(4)For elements contained in the GAAP Taxonomy, the standard label is as it appears in the GAAP Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the SEC EDGAR Filer Manual.
(5)Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).
(6)Preferred labels (Figure x.3 in each example) are the labels created and used by an entity to show the line item captions in its financial statements.
(7)Information has been provided to illustrate the XBRL value for two-way elements in certain examples. These are contained in Figure x.4 of those examples. Below is a description of the items used in the value determination that is common to the examples.
| | | | | | | | |
| Positive XBRL value for: | Negative XBRL value for: | Description: |
| Accumulated Earnings | (Accumulated Deficit) | For values reported as an accumulation of earnings, the XBRL value will be positive. For values reported as an accumulation of deficits, the XBRL value will be negative. |
| Asset Reclassification | (Obligation) Reclassification | For defined benefit plans with values reported as a transition asset, the XBRL value will be positive. For values reported as a transition obligation, the XBRL value will be negative. |
| Cost | (Credit) | For defined benefit plans with values reported as a cost, the XBRL value will be positive. For values reported as a credit, the XBRL value will be negative. |
| Cost Reclassification | (Credit) Reclassification | For values that are a reclassification of a cost, the XBRL value will be positive. For values that are a reclassification of a credit, the XBRL value will be negative. |
| Expense | (Reversal of Expense) | For values reported as an expense, the XBRL value will be positive. For values reported as a reversal of an expense, the XBRL value will be negative. |
| Expense Reclassification | (Reversal of Expense) Reclassification | For values that are a reclassification of an expense, the XBRL value will be positive. For values that are a reclassification of a reversal of an expense, the XBRL value will be negative. |
| Gain | (Loss) | For values reported as a gain, the XBRL value will be positive. For values reported as a loss, the XBRL value will be negative. |
| Gain Reclassification | (Loss) Reclassification | For values that are a reclassification of a gain, the XBRL value will be positive. For values that are a reclassification of a loss, the XBRL value will be negative. |
| Income | (Expense) | For values reported as income, the XBRL value will be positive. For values reported as an expense, the XBRL value will be negative. |
| Income | (Loss) | For values reported as income, the XBRL value will be positive. For values reported as a loss, the XBRL value will be negative. |
| Income Reclassification | (Loss) Reclassification | For values that are a reclassification of income, the XBRL value will be positive. For values that are a reclassification of a loss, the XBRL value will be negative. |
| Loss or Cost | (Income) or (Credit) | For values reported as a loss or cost, the XBRL value will be positive. For values reported as income or credit, the XBRL value will be negative. Typically, this has been used with the aggregation elements of the defined benefit plan components. |
| Tax Expense | (Tax Benefit) | For values reported as a tax expense, the XBRL value will be positive. For values reported as a tax benefit, the XBRL value will be negative. |
Tax Expense Reclassification | (Tax Benefit) Reclassification | For values that are a reclassification of a tax expense, the XBRL value will be positive. For values that are a reclassification of a tax benefit the XBRL value will be negative. |
| Period Increase | Period (Decrease) | For values that are an increase in a period, the XBRL value will be positive. For values that are a decrease in a period, the XBRL value will be negative. |
Section 1: Overview of Other Comprehensive Income Taxonomy Element Attributes
Elements included in presentation group 148400 - Statement - Statement of Comprehensive Income are structured as follows:
OCI line-item elements are modeled from an income perspective, except for defined benefit plan elements (see below). The OCI line-item elements related to foreign currency transactions and translations, available-for-sale securities adjustments, cash flow hedges, financial liabilities measured under the fair value option, the excluded component of a derivative designated and qualifying as a hedge, liabilities for future policy benefits, instrument-specific credit risk for market risk benefits, and equity method investments, before and after reclassification and before and after income tax, have credit balance attributes, while the elements representing the reclassification adjustment from AOCI have a debit balance attribute. Definitions and standard labels for each element are modeled to be consistent with the corresponding balance type.
The total OCI element related to pension and postretirement benefit plans is modeled from an expense perspective. The amount for defined benefit plans overall would be recognized in the income statement as an expense or reduction of expense. The elements representing the OCI component for defined benefit plans before and after reclassification and before and after income tax have debit balance attributes, while the element representing the reclassification or amortization from AOCI has a credit balance attribute.
Individual categories of OCI activity within defined benefit plans may have different balance attributes than the OCI total for defined benefit plans. The elements for OCI related to actuarial gain (loss) and the transition asset (obligation) are modeled from an income perspective (credit balance type and the reclassification out of AOCI with a debit balance type). The elements for prior service cost (credit) are modeled from an expense perspective (debit balance type and the reclassification out of AOCI with a credit balance type).
Definitions and standard labels for each element are modeled to be consistent with the corresponding balance type. For example, Taxonomy element “Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax” has a definition reading as “Amount, after tax, before reclassification adjustment, of (increase) decrease in accumulated other comprehensive income of defined benefit plan, that has not
been recognized in net periodic benefit cost (credit).”
There are groups of elements for each component of other comprehensive income such as changes for available-for-sale securities, associated with pension or other postretirement benefits, for foreign currency adjustments, for derivatives qualifying as hedges, for financial liabilities measured under the fair value option, for liabilities for future policy benefits, and for instrument-specific credit risk for market risk benefits. These groups have elements that are before and after tax, amounts arising during the period, reclassified out during the period, after reclassifications, including noncontrolling interest, attributable to the parent and attributable to noncontrolling interest. There are not line-item elements for every combination and a dimension may be needed to tag the disclosure. For example, there are not separate line-item elements for amounts arising during the period and reclassified out during the period attributable to the parent and attributable to the noncontrolling interest. There are members that can be used with the line-item element that includes noncontrolling interest to disaggregate to the specific attributions for the parent and the noncontrolling interest.
The modeling for the disclosures is generally modeled to be consistent with the statement of stockholders’ equity. The disclosure for the changes to AOCI is viewed as further detail of the statement of stockholders’ equity and has been modeled using dimensions.
Section 2: Primary Financial Statements to Accompany Disclosures
Example 1—Consolidated Statements of Comprehensive Income and Consolidated Statements of Income
This example uses a two-statement approach to illustrate the modeling of changes in AOCI for each OCI component, including reclassifications out of AOCI, in the statement of comprehensive income. The consolidated statement of comprehensive income is illustrated first because of relevance to the topic. | | | | | | | | | | | | | | | | | | | | |
| Entity XYZ | | | | | |
| Consolidated Statements of Comprehensive Income | | | | | |
| For the Year Ended December 31, | | | | | |
| | 20X3 | | 20X2 | | 20X1 |
| L1 | Net income | $ | 88,750 | | | $ | 79,875 | | | $ | 71,000 | |
| Other comprehensive income, net of tax | | | | | |
| | | | | | |
| Net gain on cash flow hedges | | | | | |
| L2 | Net unrealized gain on derivatives arising during period, net of tax | 4,000 | | | 4,500 | | | 5,740 | |
| L3 | Reclassification of net (gain) loss from AOCI for derivatives, net of tax | (975) | | | (960) | | | 170 | |
| L4 | Net unrealized gain for cash flow hedges, net of tax | 3,025 | | | 3,540 | | | 5,910 | |
| Net unrealized gain on AFS securities | | | | | |
| L5 | Net unrealized holding gain on securities arising during period, net of tax | 2,500 | | | 1,500 | | | 1,000 | |
| L6 | Reclassification of net gain from AOCI for sale of securities, net of tax | (1,500) | | | (1,000) | | | (900) | |
| L7 | Net unrealized gain for available-for-sale securities, net of tax | 1,000 | | | 500 | | | 100 | |
| Defined benefit pension plans | | | | | |
| L8 | Net actuarial loss arising during period, net of tax | (2,300) | | | (1,600) | | | (3,000) | |
| L9 | Net prior service cost arising during period, net of tax | (700) | | | (400) | | | (1,000) | |
| L10 | Other comprehensive loss, defined benefit plans, before reclassification adjustments, net of tax | (3,000) | | | (2,000) | | | (4,000) | |
| L11 | Reclassification of net actuarial loss from AOCI, net of tax | 4,000 | | | 3,500 | | | 4,500 | |
| L12 | Amortization of net prior service cost from AOCI, net of tax | 1,500 | | | 1,000 | | | 2,000 | |
| L13 | Reclassification of net transition asset from AOCI, net of tax | (1,000) | | | (1,000) | | | (1,000) | |
| L14 | Reclassification adjustment for defined benefit plans from AOCI, net of tax | 4,500 | | | 3,500 | | | 5,500 | |
| L15 | Other comprehensive income, defined benefit plans adjustment, net of tax | 1,500 | | | 1,500 | | | 1,500 | |
| Foreign currency translation adjustment | | | | | |
| L16 | Foreign currency transaction and translation net gain arising during period, net of tax | 3,500 | | | 3,500 | | | 1,500 | |
| L17 | Reclassification of foreign currency transaction and translation adjustment from AOCI, realized upon sale or liquidation, net of tax | — | | | — | | | — | |
| L18 | Foreign currency transaction and translation gain, net of tax | 3,500 | | | 3,500 | | | 1,500 | |
| | | | | | |
| L19 | Other comprehensive income, net of tax | 9,025 | | | 9,040 | | | 9,010 | |
| L20 | Comprehensive income | 97,775 | | | 88,915 | | | 80,010 | |
| Less: | | | | | |
| L21 | Comprehensive income attributable to the noncontrolling interest | (15,975) | | | (16,120) | | | (16,120) | |
| L22 | Comprehensive income attributable to XYZ | $ | 81,800 | | | $ | 72,795 | | | $ | 63,890 | |
| | | | | | |
Figure 1.1
The legend for the elements used to tag these facts is:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Credit | Duration | ProfitLoss |
| L2 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax | Credit | Duration | OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax |
| L3 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax | Debit | Duration | OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax |
| L4 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax | Credit | Duration | OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax |
| L5 | OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax | Credit | Duration | OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax |
| L6 | Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax | Debit | Duration | OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax |
| L7 | OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax | Credit | Duration | OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax |
| L8 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax | Credit | Duration | OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodNetOfTax |
| L9 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), after Tax | Debit | Duration | OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax |
| L10 | Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax | Debit | Duration | OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax |
| L11 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax | Debit | Duration | OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax |
| L12 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, after Tax | Credit | Duration | OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax |
| L13 | Other Comprehensive Income (Loss), Defined Benefit Plan, Transition Asset (Obligation), Reclassification Adjustment from AOCI, after Tax | Debit | Duration | OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetTransitionAssetObligationNetOfTax |
| L14 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, after Tax | Credit | Duration | OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansNetOfTax |
| L15 | Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax | Debit | Duration | OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax |
| L16 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax | Credit | Duration | OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax |
| L17 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax | Debit | Duration | OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationReclassificationAdjustmentFromAOCIRealizedUponSaleOrLiquidationNetOfTax |
| L18 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossNetOfTax |
| L20 | Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest | Credit | Duration | ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest |
| L21 | Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest | Debit | Duration | ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest |
| L22 | Comprehensive Income (Loss), Net of Tax, Attributable to Parent | Credit | Duration | ComprehensiveIncomeNetOfTax |
Figure 1.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | |
| Standard Label | Preferred Label | |
| Date context | | 20X3-01-01 to 20X3-12-31 |
| | | Report-Wide Value |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net income | 88750 |
| L2 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax | Net unrealized gain on derivatives arising during period, net of tax | 4000 |
| L3 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax | Reclassification of net (gain) loss from AOCI for derivatives, net of tax | 975 |
| L4 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax | Net unrealized gain for cash flow hedges, net of tax | 3025 |
| L5 | OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax | Net unrealized holding gain on securities arising during period, net of tax | 2500 |
| L6 | Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax | Reclassification of net gain from AOCI for sale of securities, net of tax | 1500 |
| L7 | OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax | Net unrealized gain for available-for-sale securities, net of tax | 1000 |
| L8 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax | Net actuarial loss arising during period, net of tax | -2300 |
| L9 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), after Tax | Net prior service cost arising during period, net of tax | 700 |
| L10 | Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax | Other comprehensive loss, defined benefit plans, before reclassification adjustments, net of tax | 3000 |
| L11 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax | Reclassification of net actuarial loss from AOCI, net of tax | -4000 |
| L12 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, after Tax | Amortization of net prior service cost from AOCI, net of tax | 1500 |
| L13 | Other Comprehensive Income (Loss), Defined Benefit Plan, Transition Asset (Obligation), Reclassification Adjustment from AOCI, after Tax | Reclassification of net transition asset from AOCI, net of tax | 1000 |
| L14 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, after Tax | Reclassification adjustment for defined benefit plans from AOCI, net of tax | 4500 |
| L15 | Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax | Other comprehensive income, defined benefit plans adjustment, net of tax | -1500 |
| L16 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax | Foreign currency transaction and translation net gain arising during period, net of tax | 3500 |
| L17 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax | Reclassification of foreign currency transaction and translation adjustment from AOCI, realized upon sale or liquidation, net of tax | 0 |
| L18 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax | Foreign currency transaction and translation gain, net of tax | 3500 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Other comprehensive income, net of tax | 9025 |
| L20 | Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest | Comprehensive income | 97775 |
| L21 | Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest | Comprehensive income attributable to the noncontrolling interest | 15975 |
| L22 | Comprehensive Income (Loss), Net of Tax, Attributable to Parent | Comprehensive income attributable to XYZ | 81800 |
Figure 1.3
The following table illustrates the positive or negative XBRL value based on the balance type of the element:
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Credit | Income | (Loss) | Income | 88750 | Positive | 88750 |
| L2 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax | Credit | Gain | (Loss) | Gain | 4000 | Positive | 4000 |
| L3 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax | Debit | Gain Reclassification | (Loss) Reclassification | Gain Reclassification | -975 | Positive | 975 |
| L4 | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax | Credit | Gain | (Loss) | Gain | 3025 | Positive | 3025 |
| L5 | OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax | Credit | Gain | (Loss) | Gain | 2500 | Positive | 2500 |
| L6 | Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax | Debit | Gain Reclassification | (Loss) Reclassification | Gain Reclassification | -1500 | Positive | 1500 |
| L7 | OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax | Credit | Gain | (Loss) | Gain | 1000 | Positive | 1000 |
| L8 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax | Credit | Gain | (Loss) | (Loss) | -2300 | Negative | -2300 |
| L9 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), after Tax | Debit | Cost | (Credit) | Cost | -700 | Positive | 700 |
| L10 | Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax | Debit | Loss or Cost | (Income) or (Credit) | Loss | -3000 | Positive | 3000 |
| L11 | Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax | Debit | Gain Reclassification | (Loss) Reclassification | (Loss) Reclassification | 4000 | Negative | -4000 |
| L12 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, after Tax | Credit | Cost Reclassification | (Credit) Reclassification | Cost Reclassification | 1500 | Positive | 1500 |
| L13 | Other Comprehensive Income (Loss), Defined Benefit Plan, Transition Asset (Obligation), Reclassification Adjustment from AOCI, after Tax | Debit | Asset Reclassification | (Obligation) Reclassification | Asset Reclassification | -1000 | Positive | 1000 |
| L14 | Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, after Tax | Credit | Expense Reclassification | (Reversal of Expense) Reclassification | Expense Reclassification | 4500 | Positive | 4500 |
| L15 | Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax | Debit | Expense | (Reversal of Expense) | (Reversal of Expense) | 1500 | Negative | -1500 |
| L16 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax | Credit | Gain | (Loss) | Gain | 3500 | Positive | 3500 |
| L17 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax | Debit | Gain Reclassification | (Loss) Reclassification | N/A | — | | N/A | 0 |
| L18 | Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax | Credit | Gain | (Loss) | Gain | 3500 | Positive | 3500 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Credit | Income | (Loss) | Income | 9025 | Positive | 9025 |
| L20 | Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest | Credit | Income | (Loss) | Income | 97775 | Positive | 97775 |
| L21 | Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest | Debit | Income | (Loss) | Income | -15975 | Positive | 15975 |
| L22 | Comprehensive Income (Loss), Net of Tax, Attributable to Parent | Credit | Income | (Loss) | Income | 81800 | Positive | 81800 |
Figure 1.4
| | | | | | | | | | | | | | | | | | | | |
| | Entity XYZ |
| Consolidated Statements of Income |
| For the Year Ended December 31, |
| | | | | | |
| | 20X3 | | 20X2 | | 20X1 |
| L23 | Revenues | $ | 140,000 | | | $ | 126,000 | | | $ | 112,000 | |
| L24 | Costs of revenues | (25,000) | | | (22,500) | | | (20,000) | |
| L25 | Selling, general and administrative expenses | (500) | | | (450) | | | (400) | |
| L26 | Investment gain on sale of securities, net | 10,500 | | | 9,450 | | | 8,400 | |
| L27 | Asset impairment expense | (2,500) | | | (2,250) | | | (2,000) | |
| L28 | Interest expense, net | (1,000) | | | (900) | | | (800) | |
| L29 | Other nonoperating expense, net | (1,500) | | | (1,350) | | | (1,200) | |
| L30 | Income before tax | 120,000 | | | 108,000 | | | 96,000 | |
| L31 | Tax expense | (31,250) | | | (28,125) | | | (25,000) | |
| L1 | Net income | $ | 88,750 | | | $ | 79,875 | | | 71,000 | |
| L32 | Net income attributable to noncontrolling interest | (12,700) | | | (11,430) | | | (10,160) | |
| L33 | Net income attributable to XYZ | $ | 76,050 | | | $ | 68,445 | | | $ | 60,840 | |
| | | | | | |
Figure 1a.1
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Credit | Duration | ProfitLoss |
| L23 | Revenues | Credit | Duration | Revenues |
| L24 | Cost of Revenue | Debit | Duration | CostOfRevenue |
| L25 | Selling, General and Administrative Expense | Debit | Duration | SellingGeneralAndAdministrativeExpense |
| L26 | Debt and Equity Securities, Realized Gain (Loss) | Credit | Duration | DebtAndEquitySecuritiesRealizedGainLoss |
| L27 | Asset Impairment Charges | Debit | Duration | AssetImpairmentCharges |
| L28 | Interest Income (Expense), Nonoperating | Credit | Duration | InterestIncomeExpenseNonoperatingNet |
| L29 | Other Nonoperating Income (Expense) | Credit | Duration | OtherNonoperatingIncomeExpense |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Credit | Duration | IncomeLossIncludingPortionAttributableToNoncontrollingInterest |
| L31 | Income Tax Expense (Benefit) | Debit | Duration | IncomeTaxExpenseBenefit |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | Debit | Duration | NetIncomeLossAttributableToNoncontrollingInterest |
| L33 | Net Income (Loss) Attributable to Parent | Credit | Duration | NetIncomeLoss |
Figure 1a.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | |
| Standard Label | Preferred Label | |
| Date context | | 20X3-01-01 to 20X3-12-31 |
| | | Report-Wide Value |
| L23 | Revenues | Revenues | 140000 |
| L24 | Cost of Revenue | Costs of revenues | 25000 |
| L25 | Selling, General and Administrative Expense | Selling, general and administrative expenses | 500 |
| L26 | Debt and Equity Securities, Realized Gain (Loss) | Investment gain on sale of securities, net | 10500 |
| L27 | Asset Impairment Charges | Asset impairment expense | 2500 |
| L28 | Interest Income (Expense), Nonoperating | Interest expense, net | -1000 |
| L29 | Other Nonoperating Income (Expense) | Other nonoperating expense, net | -1500 |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Income before tax | 120000 |
| L31 | Income Tax Expense (Benefit) | Tax expense | 31250 |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net income | 88750 |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | Net income attributable to noncontrolling interest | 12700 |
| L33 | Net Income (Loss) Attributable to Parent | Net income attributable to XYZ | 76050 |
Figure 1a.3
Notes:
•Figures 1.3, 1.4 and 1a.3 provide information for the reporting period of 20X3. The other reporting periods (20X1 and 20X2) would be similarly structured.
•The line items used to model this information assume the election to present the disclosure of changes in AOCI within the Statement of Comprehensive Income.
•All reported OCI fact values in this scenario are “net of tax amounts;” therefore, related OCI after tax elements are used.
•“Net Income (Loss) Attributable to Parent” (L33) was used with the assumption that there are no adjustments for dividends on preferred stock, participating securities, or other adjustments to net income.
Example 2—Consolidated Statements of Financial Position
This example provides a statement of financial position to illustrate the values for AOCI in the disclosure example as they appear in this statement.
| | | | | | | | | | | | | | | | | |
| Entity XYZ |
| Consolidated Statements of Financial Position |
| As of December 31, |
| | | 20X3 | | 20X2 |
| Assets | | | | |
| Current assets | | | | |
| L34 | Cash and cash equivalents | | $ | 400,000 | | | $ | 600,000 | |
| L35 | Trade receivables, net | | 1,100,000 | | | 1,000,000 | |
| L36 | Inventories, net | | 1,600,000 | | | 1,625,000 | |
| L37 | Investments | | 250,000 | | | 285,000 | |
| L38 | Other current assets | | 300,000 | | | 325,000 | |
| L39 | Total current assets | | 3,650,000 | | | 3,835,000 | |
| Non-current assets | | | | |
| L40 | Property, plant and equipment, net | | 826,800 | | | 850,000 | |
| L41 | Goodwill | | 400,000 | | | 400,000 | |
| L42 | Intangible assets, net | | 450,000 | | | 475,000 | |
| L43 | Other assets | | 400,000 | | | 410,000 | |
| L44 | Total noncurrent assets | | 2,076,800 | | | 2,135,000 | |
| L45 | Total assets | | $ | 5,726,800 | | | $ | 5,970,000 | |
| | | | | |
| Liabilities and Stockholders’ Equity | | | | |
| Current liabilities | | | | |
| L46 | Current portion of long-term debt | | $ | 75,000 | | | $ | 70,000 | |
| L47 | Trade accounts payable | | 640,000 | | | 600,975 | |
| L48 | Other current liabilities | | 200,000 | | | 300,000 | |
| L49 | Total current liabilities | | 915,000 | | | 970,975 | |
| Non-current liabilities | | | | |
| L50 | Long-term debt, less current portion | | 1,800,000 | | | 2,000,000 | |
| L51 | Defined benefit plans | | 300,000 | | | 400,000 | |
| L52 | Total noncurrent liabilities | | 2,100,000 | | | 2,400,000 | |
| L53 | Total liabilities | | 3,015,000 | | | 3,370,975 | |
| L54 | Commitments and contingencies | | | |
| Stockholders' Equity | | | | |
| | | | | |
| L55 | Common stock, $0.01 L64 par value - authorized 100,000 L63 shares; issued 100,000 L65 shares at December 31, 20X3 and 20X2 | | 1,000 | | | 1,000 | |
| | | | | |
| L56 | Additional paid-in capital | | 900,000 | | | 885,000 | |
| L57 | Retained earnings | | 1,894,050 | | | 1,818,000 | |
| L58 | Accumulated other comprehensive (loss) income | | (118,250) | | | (124,000) | |
| L59 | Total XYZ stockholders’ equity | | 2,676,800 | | | 2,580,000 | |
| L60 | Noncontrolling interest | | 35,000 | | | 19,025 | |
| L61 | Total stockholders’ equity | | 2,711,800 | | | 2,599,025 | |
| L62 | Total liabilities and stockholders’ equity | | $ | 5,726,800 | | | $ | 5,970,000 | |
| | | | | |
Figure 2.1
The legend for the elements used to tag these facts is:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| L34 | Cash and Cash Equivalent | Debit | Instant | CashAndCashEquivalentsAtCarryingValue |
| L35 | Accounts Receivable, after Allowance for Credit Loss, Current | Debit | Instant | AccountsReceivableNetCurrent |
| L36 | Inventory, Net | Debit | Instant | InventoryNet |
| L37 | Short-term Investments | Debit | Instant | ShortTermInvestments |
| L38 | Other Assets, Current | Debit | Instant | OtherAssetsCurrent |
| L39 | Assets, Current | Debit | Instant | AssetsCurrent |
| L40 | Property, Plant and Equipment, Net | Debit | Instant | PropertyPlantAndEquipmentNet |
| L41 | Goodwill | Debit | Instant | Goodwill |
| L42 | Intangible Assets, Net (Excluding Goodwill) | Debit | Instant | IntangibleAssetsNetExcludingGoodwill |
| L43 | Other Assets, Noncurrent | Debit | Instant | OtherAssetsNoncurrent |
| L44 | Assets, Noncurrent | Debit | Instant | AssetsNoncurrent |
| L45 | Assets | Debit | Instant | Assets |
| L46 | Long-term Debt, Current Maturities | Credit | Instant | LongTermDebtCurrent |
| L47 | Accounts Payable, Current | Credit | Instant | AccountsPayableCurrent |
| L48 | Other Liabilities, Current | Credit | Instant | OtherLiabilitiesCurrent |
| L49 | Liabilities, Current | Credit | Instant | LiabilitiesCurrent |
| L50 | Long-Term Debt, Excluding Current Maturities | Credit | Instant | LongTermDebtNoncurrent |
| L51 | Liability, Defined Benefit Plan, Noncurrent | Credit | Instant | PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent |
| L52 | Liabilities, Noncurrent | Credit | Instant | LiabilitiesNoncurrent |
| L53 | Liabilities | Credit | Instant | Liabilities |
| L54 | Commitments and Contingencies | Credit | Instant | CommitmentsAndContingencies |
| L55 | Common Stock, Value, Issued | Credit | Instant | CommonStockValue |
| L56 | Additional Paid in Capital, Common Stock | Credit | Instant | AdditionalPaidInCapitalCommonStock |
| L57 | Retained Earnings (Accumulated Deficit) | Credit | Instant | RetainedEarningsAccumulatedDeficit |
| L58 | Accumulated Other Comprehensive Income (Loss), Net of Tax | Credit | Instant | AccumulatedOtherComprehensiveIncomeLossNetOfTax |
| L59 | Equity, Attributable to Parent | Credit | Instant | StockholdersEquity |
| L60 | Equity, Attributable to Noncontrolling Interest | Credit | Instant | MinorityInterest |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Credit | Instant | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
| L62 | Liabilities and Equity | Credit | Instant | LiabilitiesAndStockholdersEquity |
| L63 | Common Stock, Shares Authorized | | Instant | CommonStockSharesAuthorized |
| L64 | Common Stock, Par or Stated Value Per Share | | Instant | CommonStockParOrStatedValuePerShare |
| L65 | Common Stock, Shares, Issued | | Instant | CommonStockSharesIssued |
Figure 2.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | |
| Standard Label | Preferred Label | |
| Date context | | 20X3-12-31 |
| | | Report-Wide Value |
| L34 | Cash and Cash Equivalent | Cash and cash equivalents | 400000 |
| L35 | Accounts Receivable, after Allowance for Credit Loss, Current | Trade receivables, net | 1100000 |
| L36 | Inventory, Net | Inventories, net | 1600000 |
| L37 | Short-term Investments | Investments | 250000 |
| L38 | Other Assets, Current | Other current assets | 300000 |
| L39 | Assets, Current | Total current assets | 3650000 |
| L40 | Property, Plant and Equipment, Net | Property, plant and equipment, net | 826800 |
| L41 | Goodwill | Goodwill | 400000 |
| L42 | Intangible Assets, Net (Excluding Goodwill) | Intangible assets, net | 450000 |
| L43 | Other Assets, Noncurrent | Other assets | 400000 |
| L44 | Assets, Noncurrent | Total noncurrent assets | 2076800 |
| L45 | Assets | Total assets | 5726800 |
| L46 | Long-term Debt, Current Maturities | Current portion of long-term debt | 75000 |
| L47 | Accounts Payable, Current | Trade accounts payable | 640000 |
| L48 | Other Liabilities, Current | Other current liabilities | 200000 |
| L49 | Liabilities, Current | Total current liabilities | 915000 |
| L50 | Long-Term Debt, Excluding Current Maturities | Long-term debt, less current portion | 1800000 |
| L51 | Liability, Defined Benefit Plan, Noncurrent | Defined benefit plans | 300000 |
| L52 | Liabilities, Noncurrent | Total noncurrent liabilities | 2100000 |
| L53 | Liabilities | Total liabilities | 3015000 |
| L54 | Commitments and Contingencies | Commitments and contingencies | nil |
| L55 | Common Stock, Value, Issued | Common stock | 1000 |
| L56 | Additional Paid in Capital, Common Stock | Additional paid-in capital | 900000 |
| L57 | Retained Earnings (Accumulated Deficit) | Retained earnings | 1894050 |
| L58 | Accumulated Other Comprehensive Income (Loss), Net of Tax | Accumulated other comprehensive (loss) income | -118250 |
| L59 | Equity, Attributable to Parent | Total XYZ stockholders’ equity | 2676800 |
| L60 | Equity, Attributable to Noncontrolling Interest | Noncontrolling interest | 35000 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Total stockholders’ equity | 2711800 |
| L62 | Liabilities and Equity | Total liabilities and stockholders’ equity | 5726800 |
| L63 | Common Stock, Shares Authorized | Common stock, authorized shares | 100000 |
| L64 | Common Stock, Par or Stated Value Per Share | Common stock, par value | 0.01 |
| L65 | Common Stock, Shares, Issued | Common stock, issued shares | 100000 |
Figure 2.3
Notes:
•Figure 2.3 provides information for the reporting period of 20X3. The other reporting period (20X2) would be similarly structured.
•The value of $(118,250) (L58) agrees to the values in Figure 3.1 and 4.1 (L61, A1:M10). The statement of financial position is modeled using line items and the statement of stockholders’ equity and disclosures are modeled using dimensions.
Example 3—Consolidated Statements of Stockholders’ Equity
This example provides a statement of stockholders’ equity to illustrate the values for OCI and AOCI in the disclosure example as they appear in this statement.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | Entity XYZ | | | | | | |
| | Consolidated Statements of Stockholders’ Equity | | |
| | | | A1:M18 | | A1:M19 | | A1:M20 | | A1:M10 | | A1:M21 | | |
| | Outstanding shares | | Common stock | | Additional paid-in capital | | Retained earnings | | Accumulated other comprehensive (loss) income | | Noncontrolling interest | | Total |
| Balance at December 31, 20X0 | L67 | 100,000 | | L61 | $ | 1,000 | | | $ | 840,000 | | | $ | 1,688,715 | | | $ | (131,400) | | | $ | (13,215) | | | $ | 2,385,100 | |
| Net income | | | L1 | | | | | 60,840 | | | | | 10,160 | | | 71,000 | |
| Other comprehensive income, net of tax | | | L19 | | | | | | | 3,050 | | | 5,960 | | | 9,010 | |
| Compensation under stock-based plans, net | | | L66 | | | 20,000 | | | | | | | | | 20,000 | |
| Balance at December 31, 20X1 | L67 | 100,000 | | L61 | 1,000 | | | 860,000 | | | 1,749,555 | | | (128,350) | | | 2,905 | | | 2,485,110 | |
| Net income | | | L1 | | | | | 68,445 | | | | | 11,430 | | | 79,875 | |
| Other comprehensive income, net of tax | | | L19 | | | | | | | 4,350 | | | 4,690 | | | 9,040 | |
| Compensation under stock-based plans, net | | | L66 | | | 25,000 | | | | | | | | | 25,000 | |
| Balance at December 31, 20X2 | L67 | 100,000 | | L61 | 1,000 | | | 885,000 | | | 1,818,000 | | | (124,000) | | | 19,025 | | | 2,599,025 | |
| Net income | | | L1 | | | | | 76,050 | | | | | 12,700 | | | 88,750 | |
| Other comprehensive income, net of tax | | | L19 | | | | | | | 5,750 | | | 3,275 | | | 9,025 | |
| Compensation under stock-based plans, net | | | L66 | | | 15,000 | | | | | | | | | 15,000 | |
| Balance at December 31, 20X3 | L67 | 100,000 | | L61 | $ | 1,000 | | | $ | 900,000 | | | $ | 1,894,050 | | | $ | (118,250) | | | $ | 35,000 | | | $ | 2,711,800 | |
| | | | | | | | | | | | | | |
Figure 3.1
The legend for the elements used to tag these facts is:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Equity Components [Axis] | | Duration | StatementEquityComponentsAxis |
| Equity Component [Domain] | | Duration | EquityComponentDomain |
| M10 | AOCI Attributable to Parent [Member] | | Duration | AccumulatedOtherComprehensiveIncomeMember |
| M18 | Common Stock [Member] | | Duration | CommonStockMember |
| M19 | Additional Paid-in Capital [Member] | | Duration | AdditionalPaidInCapitalMember |
| M20 | Retained Earnings [Member] | | Duration | RetainedEarningsMember |
| M21 | Noncontrolling Interest [Member] | | Duration | NoncontrollingInterestMember |
| | | | |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Credit | Duration | ProfitLoss |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossNetOfTax |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Credit | Instant | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
| L66 | APIC, Share-Based Payment Arrangement, Increase for Cost Recognition | Credit | Duration | AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue |
| L67 | Common Stock, Shares, Outstanding | | Instant | CommonStockSharesOutstanding |
Figure 3.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | |
| Date context | | 20X3-01-01 to 20X3-12-31 |
| Equity Components [Axis] | | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | AOCI Attributable to Parent [Member] | Noncontrolling Interest [Member] | Report-Wide Value |
| A1 | | M18 | M19 | M20 | M10 | M21 |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net income | | | 76050 | | 12700 | 88750 |
| L66 | APIC, Share-Based Payment Arrangement, Increase for Cost Recognition | Compensation under stock-based plans, net | | 15000 | | | | 15000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Other comprehensive income, net of tax | | | | 5750 | 3275 | 9025 |
| L67 | Common Stock, Shares, Outstanding | Outstanding shares | | | | | | 100000 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Consolidated Statement of Stockholders' Equity, Ending balance | 1000 | 900000 | 1894050 | -118250 | 35000 | 2711800 |
Figure 3.3
Notes:
•Figure 3.3 provides information for the reporting period of 20X3. The other reporting periods (20X1 and 20X2) would be similarly structured.
•The number of shares is not dimensionally qualified (no member) as it represents the report-wide (default) value.
•The statement does not present a total for the parent, but if this is presented, the member “Parent [Member]” (M9) may be used for the values.
•The value of $(118,250) (L61, A1:M10) agrees to the values in Figure 1.1 (L58). The statement of stockholders’ equity and disclosures are modeled using dimensions and the statement of financial position is modeled using line items.
Section 3: Modeling of Disclosures for Changes in Accumulated Other Comprehensive Income (Loss) and Related Tax Effects
Example 4—Disclosure of Changes in Accumulated Other Comprehensive Income (Loss)
This example illustrates the modeling of changes in AOCI, including reclassifications out of AOCI, when presented in the notes to the financial statements. This modeling is consistent with the modeling in the consolidated statement of stockholders’ equity and uses dimensions with the “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) line-item element similar to that statement. When an entity has multiple pension components such as actuarial gains (losses), prior service cost (credit), and transition asset (obligation), member elements that represent specific pension components are used in conjunction with reclassification out of AOCI and other OCI line items.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | Entity XYZ | | | | |
| | | | | Notes to Financial Statements | | | | |
| | | | | Changes in Accumulated Other Comprehensive Income (Loss) by Component | | | | |
| | | | | For the Year Ended December 31, 20X3 | | | | |
| | Parent | | | Noncontrolling interest | | | |
| | A1:M11 | A1:M12 | A1:M14 | A1:M15 | A1:M16 | A1:M13 | A1:M17 | A1:M10 | | | A1:M25 | A1:M24 | | | | | |
| | Gains and Losses on Cash Flow Hedges | Unrealized Gains and Losses on Available-for-Sale Securities | Defined Benefit Pension | | Foreign Currency Items | Total | | | Foreign Currency Items | Gains and Losses on Cash Flow Hedges | | Total | | | Total |
| | | | Net Gain (Loss) | Net Prior Service (Cost) Credit | Net Transition Asset (Obligation) | Total | | | | | | | | | | | |
| Beginning balance | L61 | $ | (30,000) | | $ | 20,000 | | $ | (100,000) | | $ | (80,000) | | $ | 40,000 | | $ | (140,000) | | $ | 26,000 | | $ | (124,000) | | | L61 | $ | 3,500 | | $ | 7,500 | | A1:M22 | $ | 11,000 | | | L61, A1:M1 | $ | (113,000) | |
| | | | | | | | | | | | | | | | | | |
| Other comprehensive income before reclassifications | L68 | 3,000 | | 2,500 | | (2,300) | | (700) | | — | | (3,000) | | 1,000 | | 3,500 | | | L68 | 2,500 | | 1,000 | | A1:M21 | 3,500 | | | L68 | 7,000 | |
| | | | | | | | | | | | | | | | | | |
| Amounts reclassified from accumulated other comprehensive income | L69 | (750) | | (1,500) | | 4,000 | | 1,500 | | (1,000) | | 4,500 | | — | | 2,250 | | | L69 | — | | (225) | | A1:M21 | (225) | | | L69 | 2,025 | |
| | | | | | | | | | | | | | | | | | |
| Net current-period other comprehensive income | L19 | 2,250 | | 1,000 | | 1,700 | | 800 | | (1,000) | | 1,500 | | 1,000 | | 5,750 | | | L19 | 2,500 | | 775 | | A1:M21 | 3,275 | | | L19 | 9,025 | |
| | | | | | | | | | | | | | | | | | |
| Ending balance | L61 | $ | (27,750) | | $ | 21,000 | | $ | (98,300) | | $ | (79,200) | | $ | 39,000 | | $ | (138,500) | | $ | 27,000 | | $ | (118,250) | | | L61 | $ | 6,000 | | $ | 8,275 | | A1:M22 | $ | 14,275 | | | L61, A1:M1 | $ | (103,975) | |
| | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | |
Figure 4.1
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | Entity XYZ | | | | |
| | | | | Notes to Financial Statements | | | | |
| | | | | Changes in Accumulated Other Comprehensive Income (Loss) by Component | | | | |
| | | | | For the Year Ended December 31, 20X2 | | | | |
| | Parent | | | Noncontrolling interest | | | |
| | A1:M11 | A1:M12 | A1:M14 | A1:M15 | A1:M16 | A1:M13 | A1:M17 | A1:M10 | | | A1:M25 | A1:M24 | | | | | |
| | Gains and Losses on Cash Flow Hedges | Unrealized Gains and Losses on Available-for-Sale Securities | Defined Benefit Pension | | Foreign Currency Items | Total | | | Foreign Currency Items | Gains and Losses on Cash Flow Hedges | | Total | | | Total |
| | | | Net Gain (Loss) | Net Prior Service (Cost) Credit | Net Transition Asset (Obligation) | Total | | | | | | | | | | | |
| Beginning balance | L61 | $ | (31,350) | | $ | 19,500 | | $ | (101,900) | | $ | (80,600) | | $ | 41,000 | | $ | (141,500) | | $ | 25,000 | | $ | (128,350) | | | L61 | $ | 1,000 | | $ | 5,310 | | A1:M22 | $ | 6,310 | | | L61, A1:M1 | $ | (122,040) | |
| | | | | | | | | | | | | | | | | | |
| Other comprehensive income before reclassifications | L68 | 2,000 | | 1,500 | | (1,600) | | (400) | | — | | (2,000) | | 1,000 | | 2,500 | | | L68 | 2,500 | | 2,500 | | A1:M21 | 5,000 | | | L68 | 7,500 | |
| | | | | | | | | | | | | | | | | | |
| Amounts reclassified from accumulated other comprehensive income | L69 | (650) | | (1,000) | | 3,500 | | 1,000 | | (1,000) | | 3,500 | | — | | 1,850 | | | L69 | — | | (310) | | A1:M21 | (310) | | | L69 | 1,540 | |
| | | | | | | | | | | | | | | | | | |
| Net current-period other comprehensive income | L19 | 1,350 | | 500 | | 1,900 | | 600 | | (1,000) | | 1,500 | | 1,000 | | 4,350 | | | L19 | 2,500 | | 2,190 | | A1:M21 | 4,690 | | | L19 | 9,040 | |
| | | | | | | | | | | | | | | | | | |
| Ending balance | L61 | $ | (30,000) | | $ | 20,000 | | $ | (100,000) | | $ | (80,000) | | $ | 40,000 | | $ | (140,000) | | $ | 26,000 | | $ | (124,000) | | | L61 | $ | 3,500 | | $ | 7,500 | | A1:M22 | $ | 11,000 | | | L61, A1:M1 | $ | (113,000) | |
| | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | |
Figure 4.1a
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | Entity XYZ | | | | |
| | | | | Notes to Financial Statements | | | | |
| | | | | Changes in Accumulated Other Comprehensive Income (Loss) by Component | | | | |
| | | | | For the Year Ended December 31, 20X1 | | | | |
| | Parent | | | Noncontrolling interest | | | |
| | A1:M11 | A1:M12 | A1:M14 | A1:M15 | A1:M16 | A1:M13 | A1:M17 | A1:M10 | | | A1:M25 | A1:M24 | | | | | |
| | Gains and Losses on Cash Flow Hedges | Unrealized Gains and Losses on Available-for-Sale Securities | Defined Benefit Pension | | Foreign Currency Items | Total | | | Foreign Currency Items | Gains and Losses on Cash Flow Hedges | | Total | | | Total |
| | | | Net Gain (Loss) | Net Prior Service (Cost) Credit | Net Transition Asset (Obligation) | Total | | | | | | | | | | | |
| Beginning balance | L61 | $ | (31,800) | | $ | 19,400 | | $ | (103,400) | | $ | (81,600) | | $ | 42,000 | | $ | (143,000) | | $ | 24,000 | | $ | (131,400) | | | L61 | $ | 500 | | $ | (150) | | A1:M22 | $ | 350 | | | L61, A1:M1 | $ | (131,050) | |
| | | | | | | | | | | | | | | | | | |
| Other comprehensive income before reclassifications | L68 | 1,000 | | 1,000 | | (3,000) | | (1,000) | | — | | (4,000) | | 1,000 | | (1,000) | | | L68 | 500 | | 4,740 | | A1:M21 | 5,240 | | | L68 | 4,240 | |
| | | | | | | | | | | | | | | | | | |
| Amounts reclassified from accumulated other comprehensive income | L69 | (550) | | (900) | | 4,500 | | 2,000 | | (1,000) | | 5,500 | | — | | 4,050 | | | L69 | — | | 720 | | A1:M21 | 720 | | | L69 | 4,770 | |
| | | | | | | | | | | | | | | | | | |
| Net current-period other comprehensive income | L19 | 450 | | 100 | | 1,500 | | 1,000 | | (1,000) | | 1,500 | | 1,000 | | 3,050 | | | L19 | 500 | | 5,460 | | A1:M21 | 5,960 | | | L19 | 9,010 | |
| | | | | | | | | | | | | | | | | | |
| Ending balance | L61 | $ | (31,350) | | $ | 19,500 | | $ | (101,900) | | $ | (80,600) | | $ | 41,000 | | $ | (141,500) | | $ | 25,000 | | $ | (128,350) | | | L61 | $ | 1,000 | | $ | 5,310 | | A1:M22 | $ | 6,310 | | | L61, A1:M1 | $ | (122,040) | |
| | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | |
Figure 4.1b
The legend for the elements used to tag these facts is:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Equity Components [Axis] | | Duration | StatementEquityComponentsAxis |
| Equity Component [Domain] | | Duration | EquityComponentDomain |
| M1 | AOCI Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AociIncludingPortionAttributableToNoncontrollingInterestMember |
| M10 | AOCI Attributable to Parent [Member] | | Duration | AccumulatedOtherComprehensiveIncomeMember |
| M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | | Duration | AccumulatedGainLossNetCashFlowHedgeParentMember |
| M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | | Duration | AccumulatedNetUnrealizedInvestmentGainLossMember |
| M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentMember |
| M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetUnamortizedGainLossMember |
| M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetPriorServiceCostCreditMember |
| M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetTransitionAssetObligationMember |
| M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | | Duration | AccumulatedTranslationAdjustmentMember |
| M21 | Noncontrolling Interest [Member] | | Duration | NoncontrollingInterestMember |
| M22 | AOCI Attributable to Noncontrolling Interest [Member] | | Duration | AociAttributableToNoncontrollingInterestMember |
| M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | | Duration | AccumulatedGainLossNetCashFlowHedgeNoncontrollingInterestMember |
| M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedForeignCurrencyAdjustmentAttributableToNoncontrollingInterestMember |
| | | | |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossNetOfTax |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Credit | Instant | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossBeforeReclassificationsNetOfTax |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | Debit | Duration | ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodNetOfTax |
Figure 4.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | | | | | | | | | |
| Equity Components [Axis] | | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | AOCI Attributable to Parent [Member] | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | AOCI Attributable to Noncontrolling Interest [Member] | Noncontrolling Interest [Member] | AOCI Including Portion Attributable to Noncontrolling Interest [Member] | Report-Wide Value |
| A1 | | M11 | M12 | M14 | M15 | M16 | M13 | M17 | M10 | M25 | M24 | M22 | M21 | M1 |
| Date context | | 20X2-12-31 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Accumulated other comprehensive income, beginning balance | -30000 | 20000 | -100000 | -80000 | 40000 | -140000 | 26000 | -124000 | 3500 | 7500 | 11000 | | -113000 | |
| Date context | | 20X3-12-31 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | Other comprehensive income before reclassifications | 3000 | 2500 | -2300 | -700 | 0 | -3000 | 1000 | 3500 | 2500 | 1000 | | 3500 | | 7000 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | Amounts reclassified from accumulated other comprehensive income | 750 | | 1500 | -4000 | -1500 | 1000 | -4500 | 0 | -2250 | 0 | 225 | | | 225 | | | -2025 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Net current-period other comprehensive income | 2250 | 1000 | 1700 | 800 | -1000 | 1,500 | | 1000 | 5750 | 2500 | 775 | | 3275 | | 9025 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | Accumulated other comprehensive income, ending balance | -27750 | 21000 | -98300 | -79200 | 39000 | -138500 | 27000 | -118250 | 6000 | 8275 | 14275 | | -103975 | |
Figure 4.3
The following tables illustrate the positive or negative XBRL value based on the balance type of the element:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M1 | AOCI Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -103975 | Negative | -103975 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M10 | AOCI Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -118250 | Negative | -118250 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -27750 | Negative | -27750 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 21000 | Positive | 21000 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -138500 | Negative | -138500 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -98300 | Negative | -98300 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | (Accumulated Deficit) | -79200 | Negative | -79200 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 39000 | Positive | 39000 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 27000 | Positive | 27000 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M22 | AOCI Attributable to Noncontrolling Interest [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 14275 | Positive | 14275 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 8275 | Positive | 8275 |
| L61 | Equity, Including Portion Attributable to Noncontrolling Interest | M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | Credit | Accumulated Earnings | (Accumulated Deficit) | Accumulated Earnings | 6000 | Positive | 6000 |
Figure 4.4
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | | | Credit | Income | (Loss) | Income | 7000 | Positive | 7000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M10 | AOCI Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 3500 | Positive | 3500 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | Credit | Income | (Loss) | Income | 3000 | Positive | 3000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Credit | Income | (Loss) | Income | 2500 | Positive | 2500 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Credit | Income | (Loss) | (Loss) | -3000 | Negative | -3000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Credit | Income | (Loss) | (Loss) | -2300 | Negative | -2300 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Credit | Income | (Loss) | (Loss) | -700 | Negative | -700 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | Credit | Income | (Loss) | N/A | — | | N/A | 0 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 1000 | Positive | 1000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M21 | Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3500 | Positive | 3500 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1000 | Positive | 1000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2500 | Positive | 2500 |
Figure 4.4a
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | | | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 2025 | Negative | -2025 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M10 | AOCI Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 2250 | Negative | -2250 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -750 | Positive | 750 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -1500 | Positive | 1500 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 4500 | Negative | -4500 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 4000 | Negative | -4000 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 1500 | Negative | -1500 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -1000 | Positive | 1000 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Debit | Income Reclassification | (Loss) Reclassification | N/A | — | | N/A | 0 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M21 | Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -225 | Positive | 225 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -225 | Positive | 225 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | N/A | — | | N/A | 0 |
Figure 4.4b
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L19 | Other Comprehensive Income (Loss), Net of Tax | | | Credit | Income | (Loss) | Income | 9025 | Positive | 9025 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M10 | AOCI Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 5750 | Positive | 5750 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | Credit | Income | (Loss) | Income | 2250 | Positive | 2250 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Credit | Income | (Loss) | Income | 1000 | Positive | 1000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 1500 | Positive | 1500 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M14 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 1700 | Positive | 1700 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M15 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 800 | Positive | 800 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M16 | Accumulated Defined Benefit Plans Adjustment, Net Transition Attributable to Parent [Member] | Credit | Income | (Loss) | (Loss) | -1000 | Negative | -1000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M17 | Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 1000 | Positive | 1000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M21 | Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3275 | Positive | 3275 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 775 | Positive | 775 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M25 | Accumulated Foreign Currency Adjustment Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2500 | Positive | 2500 |
Figure 4.4c
Notes:
•Figures 4.3 and 4.4 provide information for the reporting period of 20X3. The other reporting periods (20X1 and 20X2) would be similarly structured.
•Line items are used with related OCI component members under “Equity Components [Axis]” (A1) to model this information if filers elect to disclose in the notes.
•The beginning and ending balances are presented together for illustrative purposes but would appear in separate contexts in the instance document.
•The members for the beginning and ending balance (L61) for the total of noncontrolling interest is different than the activity (L19, L68, and L69) because the element for the beginning and ending balance “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) needs to be further identified as relating to AOCI. The elements for the activity “Other Comprehensive Income (Loss), before Reclassifications, Net of Tax” (L68), “Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax” (L69), “Other Comprehensive Income (Loss), Net of Tax” (L19) are already identified as OCI. Therefore, the member “AOCI Attributable to Noncontrolling Interest [Member]” (M22) is used with L61 to identify the value is for AOCI for noncontrolling interest. The member “Noncontrolling Interest [Member]” (M21) is used with L19, L68 and L69 to identify it is for noncontrolling interest. The modeling for the activity is the same as the statement of stockholders’ equity.
•Similarly, the beginning and ending balances for the total of AOCI $(113,000) and $(103,975) need to be further identified as AOCI. The member “AOCI Including Portion Attributable to Noncontrolling Interest [Member]” (M1) is used with “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) to identify the value is for AOCI. The elements for the activity L19, L68 and L69 are already identified as OCI by the line item and do not need further identification. They represent the report-wide values for the AOCI activity.
•The member “AOCI Attributable to Parent [Member]” (M10) is used to tag the beginning and ending balance (L61) for the total of parent and the activity (L19, L68 and L69) which is consistent with the modeling in the statement of stockholders’ equity.
•The value of $(118,250) (L61, A1:M10) agrees to the values in Figure 1.1 (L58). The statement of stockholders’ equity and disclosures are modeled using dimensions and the statement of financial position is modeled using line items.
Example 5—Disclosure of Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss)
This example illustrates the modeling for disclosures of amounts reclassified out of AOCI into net income when presented in the notes to the financial statements. “Reclassification out of Accumulated Other Comprehensive Income [Axis]” (A3) and “Reclassification out of Accumulated Other Comprehensive Income [Member]” (M30) identify the reclassification from AOCI related to the income statement line items. The applicable income statement line-item elements are dimensionalized by this axis and member along with the appropriate member from the “Equity Components [Axis]” (A1).
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Entity XYZ | | | | |
| | Notes to Financial Statements | | | | |
| | Reclassifications out of Accumulated Other Comprehensive Income (Loss) | | | | |
| | For the Year Ended December 31, | | | | |
| 20X3 | | 20X2 | | | 20X1 | | | Affected Line Item in the Statement Where Net Income is Presented |
| Gains and losses on cash flow hedges | | | | | | | | | | | |
| Interest rate contracts | A2:M26, A1:M3, A3:M30 | $ | 1,000 | | | A2:M26, A1:M3, A3:M30 | $ | 1,100 | | | A2:M26, A1:M3, A3:M30 | $ | 900 | | | Interest expense, net | L28 |
| Credit derivatives | A2:M27, A1:M3, A3:M30 | (500) | | | A2:M27, A1:M3, A3:M30 | (400) | | | A2:M27, A1:M3, A3:M30 | (700) | | | Other nonoperating expense, net | L29 |
| Foreign exchange contracts | A2:M28, A1:M3, A3:M30 | 2,500 | | | A2:M28, A1:M3, A3:M30 | 2,500 | | | A2:M28, A1:M3, A3:M30 | 1,500 | | | Revenues | L23 |
| Commodity contracts | A2:M29, A1:M3, A3:M30 | (1,800) | | | A2:M29, A1:M3, A3:M30 | (2,000) | | | A2:M29, A1:M3, A3:M30 | (2,000) | | | Costs of revenues | L24 |
| A1:M3, A3:M30 | 1,200 | | | A1:M3, A3:M30 | 1,200 | | | A1:M3, A3:M30 | (300) | | | Income before tax | L30 |
| A1:M3, A3:M30 | (225) | | | A1:M3, A3:M30 | (240) | | | A1:M3, A3:M30 | 130 | | | Tax expense | L31 |
| A1:M3, A3:M30 | 975 | | | A1:M3, A3:M30 | 960 | | | A1:M3, A3:M30 | (170) | | | Net income | L1 |
| A1:M24, A3:M30 | (225) | | | A1:M24, A3:M30 | (310) | | | A1:M24, A3:M30 | 720 | | | Net income attributable to noncontrolling interest | L32 |
| A1:M11, A3:M30 | $ | 750 | | | A1:M11, A3:M30 | $ | 650 | | | A1:M11, A3:M30 | $ | 550 | | | Net income attributable to XYZ | L33 |
| | | | | | | | | | | |
| Gains and losses on available-for-sale securities | | | | | | | | | | | |
| A1:M2, A3:M30 | $ | 2,000 | | | A1:M2, A3:M30 | $ | 1,500 | | | A1:M2, A3:M30 | $ | 1,400 | | | Investment gain on sale of securities, net | L26 |
| A1:M2, A3:M30 | 2,000 | | | A1:M2, A3:M30 | 1,500 | | | A1:M2, A3:M30 | 1,400 | | | Income before tax | L30 |
| A1:M2, A3:M30 | (500) | | | A1:M2, A3:M30 | (500) | | | A1:M2, A3:M30 | (500) | | | Tax expense | L31 |
| A1:M2, A3:M30 | 1,500 | | | A1:M2, A3:M30 | 1,000 | | | A1:M2, A3:M30 | 900 | | | Net income | L1 |
| A1:M23, A3:M30 | — | | | A1:M23, A3:M30 | — | | | A1:M23, A3:M30 | — | | | Net income attributable to noncontrolling interest | L32 |
| A1:M12, A3:M30 | $ | 1,500 | | | A1:M12, A3:M30 | $ | 1,000 | | | A1:M12, A3:M30 | $ | 900 | | | Net income attributable to XYZ | L33 |
| | | | | | | | | | | |
| Amortization of defined benefit pension items | | | | | | | | | | | |
| Prior-service costs | A1:M7, A3:M30 | $ | (2,000) | | | A1:M7, A3:M30 | $ | (1,500) | | | A1:M7, A3:M30 | $ | (2,500) | | | Other nonoperating expense, net | L29 |
| Actuarial losses | A1:M6, A3:M30 | (4,500) | | | A1:M6, A3:M30 | (4,000) | | | A1:M6, A3:M30 | (4,000) | | | Other nonoperating expense, net | L29 |
| Transition asset | A1:M8, A3:M30 | 500 | | | A1:M8, A3:M30 | 500 | | | A1:M8, A3:M30 | 500 | | | Other nonoperating expense, net | L29 |
| A1:M5, A3:M30 | (6,000) | | | A1:M5, A3:M30 | (5,000) | | | A1:M5, A3:M30 | (6,000) | | | Income before tax | L30 |
| A1:M5, A3:M30 | 1,500 | | | A1:M5, A3:M30 | 1,500 | | | A1:M5, A3:M30 | 500 | | | Tax expense | L31 |
| A1:M5, A3:M30 | (4,500) | | | A1:M5, A3:M30 | (3,500) | | | A1:M5, A3:M30 | (5,500) | | | Net income | L1 |
| A1:M31, A3:M30 | — | | | A1:M31, A3:M30 | — | | | A1:M31, A3:M30 | — | | | Net income attributable to noncontrolling interest | L32 |
| A1:M13, A3:M30 | $ | (4,500) | | | A1:M13, A3:M30 | $ | (3,500) | | | A1:M13, A3:M30 | $ | (5,500) | | | Net income attributable to XYZ | L33 |
| | | | | | | | | | | |
| Total reclassifications for the period, net of tax | | | | | | | | | | | |
| A3:M30 | (2,025) | | | A3:M30 | (1,540) | | | A3:M30 | (4,770) | | | Net income | L1 |
| A3:M30 | (225) | | | A3:M30 | (310) | | | A3:M30 | 720 | | | Net income attributable to noncontrolling interest | L32 |
| A3:M30 | $ | (2,250) | | | A3:M30 | $ | (1,850) | | | A3:M30 | $ | (4,050) | | | Net income attributable to XYZ | L33 |
| | | | | | | | | | | |
Figure 5.1
The legend for the elements used to tag these facts is:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Equity Components [Axis] | | Duration | StatementEquityComponentsAxis |
| Equity Component [Domain] | | Duration | EquityComponentDomain |
| M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | | Duration | AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | | Duration | AccumulatedGainLossCashFlowHedgeIncludingNoncontrollingInterestMember |
| M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | | Duration | AccumulatedGainLossNetCashFlowHedgeParentMember |
| M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | | Duration | AccumulatedNetUnrealizedInvestmentGainLossMember |
| M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember |
| M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetPriorServiceIncludingPortionAttributableToNoncontrollingInterestMember |
| M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetTransitionIncludingPortionAttributableToNoncontrollingInterestMember |
| M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentMember |
| M31 | Accumulated Defined Benefit Plans Adjustment Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentAttributableToNoncontrollingInterestMember |
| M23 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Noncontrolling Interest [Member] | | Duration | AccumulatedNetInvestmentGainLossAttributableToNoncontrollingInterestMember |
| M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | | Duration | AccumulatedGainLossNetCashFlowHedgeNoncontrollingInterestMember |
| | | | |
| A2 | Derivative Instrument [Axis] | | Duration | DerivativeInstrumentRiskAxis |
| Derivative Contract [Domain] | | Duration | DerivativeContractTypeDomain |
| M26 | Interest Rate Contract [Member] | | Duration | InterestRateContractMember |
| M27 | Credit Risk Contract [Member] | | Duration | CreditRiskContractMember |
| M28 | Foreign Exchange Contract [Member] | | Duration | ForeignExchangeContractMember |
| M29 | Commodity Contract [Member] | | Duration | CommodityContractMember |
| | | | |
| A3 | Reclassification out of Accumulated Other Comprehensive Income [Axis] | | Duration | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis |
| Reclassification out of Accumulated Other Comprehensive Income [Domain] | | Duration | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeDomain |
| M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | | Duration | ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember |
Figure 5.2 (continues) |
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Credit | Duration | ProfitLoss |
| L23 | Revenues | Credit | Duration | Revenues |
| L24 | Cost of Revenue | Debit | Duration | CostOfRevenue |
| L26 | Debt and Equity Securities, Realized Gain (Loss) | Credit | Duration | DebtAndEquitySecuritiesRealizedGainLoss |
| L27 | Asset Impairment Charges | Debit | Duration | AssetImpairmentCharges |
| L28 | Interest Income (Expense), Nonoperating | Credit | Duration | InterestIncomeExpenseNonoperatingNet |
| L29 | Other Nonoperating Income (Expense) | Credit | Duration | OtherNonoperatingIncomeExpense |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Credit | Duration | IncomeLossIncludingPortionAttributableToNoncontrollingInterest |
| L31 | Income Tax Expense (Benefit) | Debit | Duration | IncomeTaxExpenseBenefit |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | Debit | Duration | NetIncomeLossAttributableToNoncontrollingInterest |
| L33 | Net Income (Loss) Attributable to Parent | Credit | Duration | NetIncomeLoss |
Figure 5.2 (continued) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | L28 | L29 | L23 | L24 | L26 | L30 | L31 | L1 | L32 | L33 |
| Date context | | | 20X3-01-01 to 20X3-12-31 |
| Standard Label | Equity Components [Axis] | Derivative Instrument [Axis] | Reclassification out of Accumulated Other Comprehensive Income [Axis] | Interest Income (Expense), Nonoperating | Other Nonoperating Income (Expense) | Revenues | Cost of Revenue | Debt and Equity Securities, Realized Gain (Loss) | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Income Tax Expense (Benefit) | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Parent |
| A1 | A2 | A3 |
| Preferred Label | | | | Interest expense, net | Other nonoperating expense, net | Revenues | Costs of revenues | Investment gain on sale of securities, net | Income before tax | Tax expense | Net income | Net income attributable to noncontrolling interest | Net income attributable to XYZ |
| Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Interest Rate Contract [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | 1000 | | | | | | | | | |
| M26 |
| Credit Risk Contract [Member] | | -500 | | | | | | | | |
| M27 |
| Foreign Exchange Contract [Member] | | | 2500 | | | | | | | |
| M3 | M28 |
| Commodity Contract [Member] | | | | 1800 | | | | | | |
| M29 |
| | | | | | | 1200 | 225 | 975 | | |
| Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | | M30 | | | | | | | | | 225 | |
| M24 | |
| Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | | | | | | | | | | | 750 |
| M11 | |
| Figure 5.3 (continues) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | L28 | L29 | L23 | L24 | L26 | L30 | L31 | L1 | L32 | L33 |
| Date context | | | 20X3-01-01 to 20X3-12-31 |
| Standard Label | Equity Components [Axis] | Derivative Instrument [Axis] | Reclassification out of Accumulated Other Comprehensive Income [Axis] | Interest Income (Expense), Nonoperating | Other Nonoperating Income (Expense) | Revenues | Cost of Revenue | Debt and Equity Securities, Realized Gain (Loss) | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Income Tax Expense (Benefit) | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Parent |
| A1 | A2 | A3 |
| Preferred Label | | | | Interest expense, net | Other nonoperating expense, net | Revenues | Costs of revenues | Investment gain on sale of securities, net | Income before tax | Tax expense | Net income | Net income attributable to noncontrolling interest | Net income attributable to XYZ |
| AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | | Reclassification out of Accumulated Other Comprehensive Income [Member] | | | | | 2000 | 2000 | 500 | 1500 | | |
| M2 | |
| AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Noncontrolling Interest [Member] | | | | | | | | | | 0 | |
| M23 | | M30 |
| AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | | | | | | | | | | | | 1500 |
| M12 | | |
| Figure 5.3 (continues) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | L28 | L29 | L23 | L24 | L26 | L30 | L31 | L1 | L32 | L33 |
| Date context | | | 20X3-01-01 to 20X3-12-31 |
| Standard Label | Equity Components [Axis] | Derivative Instrument [Axis] | Reclassification out of Accumulated Other Comprehensive Income [Axis] | Interest Income (Expense), Nonoperating | Other Nonoperating Income (Expense) | Revenues | Cost of Revenue | Debt and Equity Securities, Realized Gain (Loss) | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Income Tax Expense (Benefit) | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Parent |
| A1 | A2 | A3 |
| Preferred Label | | | | Interest expense, net | Other nonoperating expense, net | Revenues | Costs of revenues | Investment gain on sale of securities, net | Income before tax | Tax expense | Net income | Net income attributable to noncontrolling interest | Net income attributable to XYZ |
| Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | | Reclassification out of Accumulated Other Comprehensive Income [Member] | | -2000 | | | | | | | | |
| M7 | |
| Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | | | -4500 | | | | | | | | |
| M6 | | M30 |
| Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | | | | 500 | | | | | | | | |
| M8 | | |
| Figure 5.3 (continues) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | L28 | L29 | L23 | L24 | L26 | L30 | L31 | L1 | L32 | L33 |
| Date context | | | 20X3-01-01 to 20X3-12-31 |
| Standard Label | Equity Components [Axis] | Derivative Instrument [Axis] | Reclassification out of Accumulated Other Comprehensive Income [Axis] | Interest Income (Expense), Nonoperating | Other Nonoperating Income (Expense) | Revenues | Cost of Revenue | Debt and Equity Securities, Realized Gain (Loss) | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | Income Tax Expense (Benefit) | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Noncontrolling Interest | Net Income (Loss) Attributable to Parent |
| A1 | A2 | A3 |
| Preferred Label | | | | Interest expense, net | Other nonoperating expense, net | Revenues | Costs of revenues | Investment gain on sale of securities, net | Income before tax | Tax expense | Net income | Net income attributable to noncontrolling interest | Net income attributable to XYZ |
| | | | | | | | | | | | | |
| Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | | Reclassification out of Accumulated Other Comprehensive Income [Member] | | | | | | -6000 | -1500 | -4500 | | |
| M5 | |
| Accumulated Defined Benefit Plans Adjustment Attributable to Noncontrolling Interest [Member] | | | | | | | | | | 0 | |
| M31 | | M30 |
| Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | | | | | | | | | | | -4500 |
| M13 | |
| | | | | | | | | | -2025 | 225 | -2250 |
Figure 5.3 (continued)
The following tables illustrate the positive or negative XBRL value based on the balance type of the element:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | | Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L28 | Interest Income (Expense), Nonoperating | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | M26 | Interest Rate Contract [Member] | Credit | Income | (Expense) | Income | 1000 | Positive | 1000 |
| L29 | Other Nonoperating Income (Expense) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | M27 | Credit Risk Contract [Member] | Credit | Income | (Expense) | (Expense) | -500 | Negative | -500 |
| L23 | Revenues | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | M28 | Foreign Exchange Contract [Member] | Credit | Income | | Income | 2500 | Positive | 2500 |
| L24 | Cost of Revenue | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | M29 | Commodity Contract [Member] | Debit | Cost | | Cost | -1800 | Positive | 1,800 | |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | | | Credit | Income | (Loss) | Income | 1200 | Positive | 1200 |
| L31 | Income Tax Expense (Benefit) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | | | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -225 | Positive | 225 | |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | | | Credit | Income | (Loss) | Income | 975 | Positive | 975 |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M24 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] | | | Debit | Income | (Loss) | Income | -225 | Positive | 225 |
| L33 | Net Income (Loss) Attributable to Parent | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M11 | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | | | Credit | Income | (Loss) | Income | 750 | Positive | 750 |
Figure 5.4
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L26 | Debt and Equity Securities, Realized Gain (Loss) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Gain | (Loss) | Gain | 2000 | Positive | 2000 |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2000 | Positive | 2000 |
| L31 | Income Tax Expense (Benefit) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -500 | Positive | 500 |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1500 | Positive | 1500 |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M23 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Noncontrolling Interest [Member] | Debit | Income | (Loss) | N/A | — | | N/A | 0 |
| L33 | Net Income (Loss) Attributable to Parent | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M12 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Credit | Income | (Loss) | Income | 1500 | Positive | 1500 |
Figure 5.4a
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L29 | Other Nonoperating Income (Expense) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Expense) | (Expense) | -4500 | Negative | -4500 |
| L29 | Other Nonoperating Income (Expense) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Expense) | (Expense) | -2000 | Negative | -2000 |
| L29 | Other Nonoperating Income (Expense) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Expense) | Income | 500 | Positive | 500 |
| L30 | Income (Loss), Including Portion Attributable to Noncontrolling Interest, before Tax | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -6000 | Negative | -6000 |
| L31 | Income Tax Expense (Benefit) | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | (Tax Benefit) | 1500 | Negative | -1500 |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -4500 | Negative | -4500 |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M31 | Accumulated Defined Benefit Plans Adjustment Attributable to Noncontrolling Interest [Member] | Debit | Income | (Loss) | N/A | — | | N/A | 0 |
| L33 | Net Income (Loss) Attributable to Parent | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | M13 | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Credit | Income | (Loss) | (Loss) | -4500 | Negative | -4500 |
| L1 | Net Income (Loss), Including Portion Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | | | Credit | Income | (Loss) | (Loss) | -2025 | Negative | -2025 |
| L32 | Net Income (Loss) Attributable to Noncontrolling Interest | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | | | Debit | Income | (Loss) | Income | -225 | Positive | 225 |
| L33 | Net Income (Loss) Attributable to Parent | M30 | Reclassification out of Accumulated Other Comprehensive Income [Member] | | | Credit | Income | (Loss) | (Loss) | -2250 | Negative | -2250 |
Figure 5.4b
Notes:
•Figures 5.3 and 5.4 provide information for the reporting period of 20X3. The other reporting periods (20X1 and 20X2) would be similarly structured.
•For amounts disclosed in Figure 5.3, income statement line items have been modeled as the primary concepts and tagged with “Reclassification out of Accumulated Other Comprehensive Income [Member]” (M30) under “Reclassification out of Accumulated Other Comprehensive Income [Axis]” (A3) and related OCI component members under “Equity Components [Axis]” (A1). This represents the amounts reclassified into the income statement.
•A dimensional relationship is used to effectively reflect the disaggregation or characteristic identification of a primary concept (income statement line items).
Example 6—Disclosure of Tax Effects on Other Comprehensive Income (Loss)
This example illustrates the modeling for disclosures of the tax effects on OCI.
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| The tax effects of the components of other comprehensive income are as follows: | | | | | | | |
| | | | | | | | |
| For the Year Ended December 31, |
| 20X3 |
| | Before tax amount | | | Tax (expense) benefit | | | Net of tax amount |
| Net gain on cash flow hedges | | | | | | | | |
| Net unrealized gain on derivatives arising during period | L75, A1:M3 | $ | 5,000 | | | L74, A1:M3 | $ | (1,000) | | | L68, A1:M3 | $ | 4,000 | |
| Reclassification of net gain from AOCI for derivatives | L70, A1:M3 | (750) | | | L71, A1:M3 | (225) | | | L69, A1:M3 | (975) | |
| Net unrealized gain for cash flow hedges | L72, A1:M3 | 4,250 | | | L73, A1:M3 | (1,225) | | | L19, A1:M3 | 3,025 | |
| | | | | | | | |
| Net unrealized gain on AFS securities | | | | | | | | |
| Net unrealized holding gain on securities arising during period | L75, A1:M2 | 3,200 | | | L74, A1:M2 | (700) | | | L68, A1:M2 | 2,500 | |
| Reclassification of net gain from AOCI for sale of securities | L70, A1:M2 | (1,000) | | | L71, A1:M2 | (500) | | | L69, A1:M2 | (1,500) | |
| Net unrealized gain for available-for-sale securities | L72, A1:M2 | 2,200 | | | L73, A1:M2 | (1,200) | | | L19, A1:M2 | 1,000 | |
| | | | | | | | |
| Defined benefit pension plans adjustment | | | | | | | | |
| Net prior service cost arising during period | L75, A1:M7 | (800) | | | L74, A1:M7 | 100 | | | L68, A1:M7 | (700) | |
| Amortization of net prior service cost from AOCI | L70, A1:M7 | 2,000 | | | L71, A1:M7 | (500) | | | L69, A1:M7 | 1,500 | |
| Net prior service cost | L72, A1:M7 | 1,200 | | | L73, A1:M7 | (400) | | | L19, A1:M7 | 800 | |
| | | | | | | | |
| Net actuarial loss arising during period | L75, A1:M6 | (2,700) | | | L74, A1:M6 | 400 | | | L68, A1:M6 | (2,300) | |
| Reclassification of net actuarial loss from AOCI | L70, A1:M6 | 4,500 | | | L71, A1:M6 | (500) | | | L69, A1:M6 | 4,000 | |
| Net actuarial gain | L72, A1:M6 | 1,800 | | | L73, A1:M6 | (100) | | | L19, A1:M6 | 1,700 | |
| | | | | | | | |
| Reclassification of net transition asset from AOCI | L70, A1:M8 | (500) | | | L71, A1:M8 | (500) | | | L69, A1:M8 | (1,000) | |
| Defined benefit plans adjustment, net | L72, A1:M5 | 2,500 | | | L73, A1:M5 | (1,000) | | | L19, A1:M5 | 1,500 | |
| | | | | | | | |
| Foreign currency translation adjustment | | | | | | | | |
| Foreign currency transaction and translation net gain arising during period | L75, A1:M4 | 4,500 | | | L74, A1:M4 | (1,000) | | | L68, A1:M4 | 3,500 | |
| Reclassification of foreign currency transaction and translation adjustment from AOCI, realized upon sale or liquidation | L70, A1:M4 | — | | | L71, A1:M4 | — | | | L69, A1:M4 | — | |
| Foreign currency transaction and translation gain, net | L72, A1:M4 | 4,500 | | | L73, A1:M4 | (1,000) | | | L19, A1:M4 | 3,500 | |
| | | | | | | | |
| Total other comprehensive income | L72 | 13,450 | | | L73 | (4,425) | | | L19 | 9,025 | |
| Less: Other comprehensive income attributable to noncontrolling interests | L72, A1:M21 | (4,000) | | | L73, A1:M21 | 725 | | | L19, A1:M21 | (3,275) | |
| | | | | | | | |
| Other comprehensive income attributable to XYZ | L72, A1:M10 | $ | 9,450 | | | L73, A1:M10 | $ | (3,700) | | | L19, A1:M10 | $ | 5,750 | |
| | | | | | | | |
Figure 6.1
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| The tax effects of the components of other comprehensive income are as follows: | | | | | | | |
| | | | | | | | |
| For the Year Ended December 31, |
| 20X2 |
| | Before tax amount | | | Tax (expense) benefit | | | Net of tax amount |
| Net gain on cash flow hedges | | | | | | | | |
| Net unrealized gain on derivatives arising during period | L75, A1:M3 | $ | 5,750 | | | L74, A1:M3 | $ | (1,250) | | | L68, A1:M3 | $ | 4,500 | |
| Reclassification of net gain from AOCI for derivatives | L70, A1:M3 | (720) | | | L71, A1:M3 | (240) | | | L69, A1:M3 | (960) | |
| Net unrealized gain for cash flow hedges | L72, A1:M3 | 5,030 | | | L73, A1:M3 | (1,490) | | | L19, A1:M3 | 3,540 | |
| | | | | | | | |
| Net unrealized gain on AFS securities | | | | | | | | |
| Net unrealized holding gain on securities arising during period | L75, A1:M2 | 1,900 | | | L74, A1:M2 | (400) | | | L68, A1:M2 | 1,500 | |
| Reclassification of net gain from AOCI for sale of securities | L70, A1:M2 | (500) | | | L71, A1:M2 | (500) | | | L69, A1:M2 | (1,000) | |
| Net unrealized gain for available-for-sale securities | L72, A1:M2 | 1,400 | | | L73, A1:M2 | (900) | | | L19, A1:M2 | 500 | |
| | | | | | | | |
| Defined benefit pension plans adjustment | | | | | | | | |
| Net prior service cost arising during period | L75, A1:M7 | (1,000) | | | L74, A1:M7 | 600 | | | L68, A1:M7 | (400) | |
| Amortization of net prior service cost from AOCI | L70, A1:M7 | 1,500 | | | L71, A1:M7 | (500) | | | L69, A1:M7 | 1,000 | |
| Net prior service cost | L72, A1:M7 | 500 | | | L73, A1:M7 | 100 | | | L19, A1:M7 | 600 | |
| | | | | | | | |
| Net actuarial loss arising during period | L75, A1:M6 | (2,000) | | | L74, A1:M6 | 400 | | | L68, A1:M6 | (1,600) | |
| Reclassification of net actuarial loss from AOCI | L70, A1:M6 | 4,000 | | | L71, A1:M6 | (500) | | | L69, A1:M6 | 3,500 | |
| Net actuarial gain | L72, A1:M6 | 2,000 | | | L73, A1:M6 | (100) | | | L19, A1:M6 | 1,900 | |
| | | | | | | | |
| Reclassification of net transition asset from AOCI | L70, A1:M8 | (500) | | | L71, A1:M8 | (500) | | | L69, A1:M8 | (1,000) | |
| Defined benefit plans adjustment, net | L72, A1:M5 | 2,000 | | | L73, A1:M5 | (500) | | | L19, A1:M5 | 1,500 | |
| | | | | | | | |
| Foreign currency translation adjustment | | | | | | | | |
| Foreign currency transaction and translation net gain arising during period | L75, A1:M4 | 4,500 | | | L74, A1:M4 | (1,000) | | | L68, A1:M4 | 3,500 | |
| Reclassification of foreign currency transaction and translation adjustment from AOCI, realized upon sale or liquidation | L70, A1:M4 | — | | | L71, A1:M4 | — | | | L69, A1:M4 | — | |
| Foreign currency transaction and translation gain, net | L72, A1:M4 | 4500 | | L73, A1:M4 | (1,000) | | | L19, A1:M4 | 3,500 | |
| | | | | | | | |
| Total other comprehensive income | L72 | 12,930 | | | L73 | (3,890) | | | L19 | 9,040 | |
| Less: Other comprehensive income attributable to noncontrolling interests | L72, A1:M21 | (5,000) | | | L73, A1:M21 | 310 | | | L19, A1:M21 | (4,690) | |
| | | | | | | | |
| Other comprehensive income attributable to XYZ | L72, A1:M10 | $ | 7,930 | | | L73, A1:M10 | $ | (3,580) | | | L19, A1:M10 | $ | 4,350 | |
| | | | | | | | |
Figure 6.1a
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| The tax effects of the components of other comprehensive income are as follows: | | | | | | | |
| | | | | | | | |
| For the Year Ended December 31, |
| 20X1 |
| | Before tax amount | | | Tax (expense) benefit | | | Net of tax amount |
| Net gain on cash flow hedges | | | | | | | | |
| Net unrealized gain on derivatives arising during period | L75, A1:M3 | $ | 7,440 | | | L74, A1:M3 | $ | (1,700) | | | L68, A1:M3 | $ | 5,740 | |
| Reclassification of net loss from AOCI for derivatives | L70, A1:M3 | 40 | | | L71, A1:M3 | 130 | | | L69, A1:M3 | 170 | |
| Net unrealized gain for cash flow hedges | L72, A1:M3 | 7,480 | | | L73, A1:M3 | (1,570) | | | L19, A1:M3 | 5,910 | |
| | | | | | | | |
| Net unrealized gain on AFS securities | | | | | | | | |
| Net unrealized holding gain on securities arising during period | L75, A1:M2 | 1,400 | | | L74, A1:M2 | (400) | | | L68, A1:M2 | 1,000 | |
| Reclassification of net gain from AOCI for sale of securities | L70, A1:M2 | (500) | | | L71, A1:M2 | (400) | | | L69, A1:M2 | (900) | |
| Net unrealized gain for available-for-sale securities | L72, A1:M2 | 900 | | | L73, A1:M2 | (800) | | | L19, A1:M2 | 100 | |
| | | | | | | | |
| Defined benefit pension plans adjustment | | | | | | | | |
| Net prior service cost arising during period | L75, A1:M7 | (1,200) | | | L74, A1:M7 | 200 | | | L68, A1:M7 | (1,000) | |
| Amortization of net prior service cost from AOCI | L70, A1:M7 | 2,500 | | | L71, A1:M7 | (500) | | | L69, A1:M7 | 2,000 | |
| Net prior service cost | L72, A1:M7 | 1,300 | | | L73, A1:M7 | (300) | | | L19, A1:M7 | 1,000 | |
| | | | | | | | |
| Net actuarial loss arising during period | L75, A1:M6 | (2,500) | | | L74, A1:M6 | (500) | | | L68, A1:M6 | (3,000) | |
| Reclassification of net actuarial loss from AOCI | L70, A1:M6 | 4,000 | | | L71, A1:M6 | 500 | | | L69, A1:M6 | 4,500 | |
| Net actuarial gain | L72, A1:M6 | 1,500 | | | L73, A1:M6 | — | | | L19, A1:M6 | 1,500 | |
| | | | | | | | |
| Reclassification of net transition asset from AOCI | L70, A1:M8 | (500) | | | L71, A1:M8 | (500) | | | L69, A1:M8 | (1,000) | |
| Defined benefit plans adjustment, net | L72, A1:M5 | 2,300 | | | L73, A1:M5 | (800) | | | L19, A1:M5 | 1,500 | |
| | | | | | | | |
| Foreign currency translation adjustment | | | | | | | | |
| Foreign currency transaction and translation net gain arising during period | L75, A1:M4 | 2,000 | | | L74, A1:M4 | (500) | | | L68, A1:M4 | 1,500 | |
| Reclassification of foreign currency transaction and translation adjustment from AOCI, realized upon sale or liquidation | L70, A1:M4 | — | | | L71, A1:M4 | — | | | L69, A1:M4 | — | |
| Foreign currency transaction and translation gain, net | L72, A1:M4 | 2,000 | | | L73, A1:M4 | (500) | | | L19, A1:M4 | 1,500 | |
| | | | | | | | |
| Total other comprehensive income | L72 | 12,680 | | | L73 | (3,670) | | | L19 | 9,010 | |
| Less: Other comprehensive income attributable to noncontrolling interests | L72, A1:M21 | (6,500) | | | L73, A1:M21 | 540 | | | L19, A1:M21 | (5,960) | |
| | | | | | | | |
| Other comprehensive income attributable to XYZ | L72, A1:M10 | $ | 6,180 | | | L73, A1:M10 | $ | (3,130) | | | L19, A1:M10 | $ | 3,050 | |
| | | | | | | | |
Figure 6.1b
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Equity Components [Axis] | | Duration | StatementEquityComponentsAxis |
| Equity Component [Domain] | | Duration | EquityComponentDomain |
| M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | | Duration | AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | | Duration | AccumulatedGainLossCashFlowHedgeIncludingNoncontrollingInterestMember |
| M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedForeignCurrencyAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember |
| M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentIncludingPortionAttributableToNoncontrollingInterestMember |
| M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetGainLossIncludingPortionAttributableToNoncontrollingInterestMember |
| M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetPriorServiceIncludingPortionAttributableToNoncontrollingInterestMember |
| M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | | Duration | AccumulatedDefinedBenefitPlansAdjustmentNetTransitionIncludingPortionAttributableToNoncontrollingInterestMember |
| M10 | AOCI Attributable to Parent [Member] | | Duration | AccumulatedOtherComprehensiveIncomeMember |
| M21 | Noncontrolling Interest [Member] | | Duration | NoncontrollingInterestMember |
| | | | |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossNetOfTax |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | Credit | Duration | OtherComprehensiveIncomeLossBeforeReclassificationsNetOfTax |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | Debit | Duration | ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodNetOfTax |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | Debit | Duration | ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax |
| L71 | Reclassification from AOCI, Current Period, Tax | Credit | Duration | ReclassificationFromAociCurrentPeriodTax |
| L72 | Other Comprehensive Income (Loss), before Tax | Credit | Duration | OtherComprehensiveIncomeLossBeforeTax |
| L73 | Other Comprehensive Income (Loss), Tax | Debit | Duration | OtherComprehensiveIncomeLossTax |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | Debit | Duration | OtherComprehensiveIncomeLossBeforeReclassificationsTax |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | Credit | Duration | OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax |
Figure 6.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | | | | | |
| Date context | | 20X3-01-01 to 20X3-12-31 |
| Equity Components [Axis] | | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | Noncontrolling Interest [Member] | AOCI Attributable to Parent [Member] | Report-Wide Value |
| A1 | | M2 | M3 | M4 | M5 | M6 | M7 | M8 | M21 | M10 |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | Other comprehensive income arising during period, before tax amount | 3200 | 5000 | 4500 | | -2700 | -800 | | | | |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | Reclassification from AOCI, before tax amount | 1000 | 750 | 0 | | -4500 | -2000 | 500 | | | |
| L72 | Other Comprehensive Income (Loss), before Tax | Other comprehensive income, before tax amount | 2200 | 4250 | 4500 | 2500 | 1800 | 1200 | | 4000 | 9450 | 13450 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | Other comprehensive income arising during period, tax (expense) benefit | 700 | 1000 | 1000 | | -400 | -100 | | | | |
| L71 | Reclassification from AOCI, Current Period, Tax | Reclassification from AOCI, tax (expense) benefit | -500 | -225 | 0 | | -500 | -500 | -500 | | | |
| L73 | Other Comprehensive Income (Loss), Tax | Other comprehensive income, tax (expense) benefit | 1200 | 1225 | 1000 | 1000 | 100 | 400 | | 725 | 3700 | 4425 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | Other comprehensive income arising during period, net of tax amount | 2500 | 4000 | 3500 | | -2300 | -700 | | | | |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | Reclassification from AOCI, net of tax amount | 1500 | 975 | 0 | | -4000 | -1500 | 1000 | | | |
| L19 | Other Comprehensive Income (Loss), Net of Tax | Other comprehensive income, net of tax | 1000 | 3025 | 3500 | 1500 | 1700 | 800 | | 3275 | 5750 | 9025 |
Figure 6.3
The following tables illustrate the positive or negative XBRL value based on the balance type of the element:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 5000 | Positive | 5000 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -750 | Positive | 750 |
| L72 | Other Comprehensive Income (Loss), before Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 4250 | Positive | 4250 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1000 | Positive | 1000 |
| L71 | Reclassification from AOCI, Current Period, Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | (Tax Benefit) Reclassification | -225 | Negative | -225 |
| L73 | Other Comprehensive Income (Loss), Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1225 | Positive | 1225 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 4000 | Positive | 4000 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -975 | Positive | 975 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M3 | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3025 | Positive | 3025 |
Figure 6.4
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3200 | Positive | 3200 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -1000 | Positive | 1000 |
| L72 | Other Comprehensive Income (Loss), before Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2200 | Positive | 2200 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -700 | Positive | 700 |
| L71 | Reclassification from AOCI, Current Period, Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | (Tax Benefit) Reclassification | -500 | Negative | -500 |
| L73 | Other Comprehensive Income (Loss), Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1200 | Positive | 1200 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2500 | Positive | 2500 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -1500 | Positive | 1500 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M2 | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1000 | Positive | 1000 |
Figure 6.4a
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -800 | Negative | -800 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 2000 | Negative | -2000 |
| L72 | Other Comprehensive Income (Loss), before Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1200 | Positive | 1200 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | (Tax Benefit) | 100 | Negative | -100 |
| L71 | Reclassification from AOCI, Current Period, Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | (Tax Benefit) Reclassification | -500 | Negative | -500 |
| L73 | Other Comprehensive Income (Loss), Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -400 | Positive | 400 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -700 | Negative | -700 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 1500 | Negative | -1500 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M7 | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 800 | Positive | 800 |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -2700 | Negative | -2700 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 4500 | Negative | -4500 |
| L72 | Other Comprehensive Income (Loss), before Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1800 | Positive | 1800 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | (Tax Benefit) | 400 | Negative | -400 |
| Figure 6.4b (continues) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L71 | Reclassification from AOCI, Current Period, Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | (Tax Benefit) Reclassification | -500 | Negative | -500 |
| L73 | Other Comprehensive Income (Loss), Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -100 | Positive | 100 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | (Loss) | -2300 | Negative | -2300 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | (Loss) Reclassification | 4000 | Negative | -4000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M6 | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1700 | Positive | 1700 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -500 | Positive | 500 |
| L71 | Reclassification from AOCI, Current Period, Tax | M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | (Tax Benefit) Reclassification | -500 | Negative | -500 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M8 | Accumulated Defined Benefit Plans Adjustment, Net Transition Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | Income Reclassification | -1000 | Positive | 1000 |
| L72 | Other Comprehensive Income (Loss), before Tax | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 2500 | Positive | 2500 |
| L73 | Other Comprehensive Income (Loss), Tax | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1000 | Positive | 1000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M5 | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 1500 | Positive | 1500 |
Figure 6.4b (continued)
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| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L75 | Other Comprehensive Income (Loss), before Reclassifications, before Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 4500 | Positive | 4500 |
| L74 | Other Comprehensive Income (Loss) before Reclassifications, Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1000 | Positive | 1000 |
| L68 | Other Comprehensive Income (Loss), before Reclassifications, Net of Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3500 | Positive | 3500 |
| L70 | Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | N/A | — | | N/A | 0 |
| L71 | Reclassification from AOCI, Current Period, Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Tax Expense Reclassification | (Tax Benefit) Reclassification | N/A | — | | N/A | 0 |
| L69 | Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Income Reclassification | (Loss) Reclassification | N/A | — | | N/A | 0 |
| L72 | Other Comprehensive Income (Loss), before Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 4500 | Positive | 4500 |
| L73 | Other Comprehensive Income (Loss), Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -1000 | Positive | 1000 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M4 | Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest [Member] | Credit | Income | (Loss) | Income | 3500 | Positive | 3500 |
Figure 6.4c
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| Standard Label | | Standard Label | Balance Type | Positive XBRL value for: | Negative XBRL value for: | Reported as | HTML Value | XBRL value |
| L72 | Other Comprehensive Income (Loss), before Tax | | | Credit | Income | (Loss) | Income | 13450 | Positive | 13450 |
| L73 | Other Comprehensive Income (Loss), Tax | | | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -4425 | Positive | 4425 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | | | Credit | Income | (Loss) | Income | 9025 | Positive | 9025 |
| L72 | Other Comprehensive Income (Loss), before Tax | M21 | Noncontrolling Interest [Member] | Debit | Income | (Loss) | Income | -4000 | Positive | 4000 |
| L73 | Other Comprehensive Income (Loss), Tax | M21 | Noncontrolling Interest [Member] | Credit | Tax Expense | (Tax Benefit) | Tax Expense | 725 | Positive | 725 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M21 | Noncontrolling Interest [Member] | Debit | Income | (Loss) | Income | -3275 | Positive | 3275 |
| L72 | Other Comprehensive Income (Loss), before Tax | M10 | AOCI Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 9450 | Positive | 9450 |
| L73 | Other Comprehensive Income (Loss), Tax | M10 | AOCI Attributable to Parent [Member] | Debit | Tax Expense | (Tax Benefit) | Tax Expense | -3700 | Positive | 3700 |
| L19 | Other Comprehensive Income (Loss), Net of Tax | M10 | AOCI Attributable to Parent [Member] | Credit | Income | (Loss) | Income | 5750 | Positive | 5750 |
Figure 6.4d
Notes:
•Figures 6.3 and 6.4 provide information for the reporting period of 20X3. The other reporting periods (20X1 and 20X2) would be similarly structured.
•The members for AOCI including the portion attributable to noncontrolling interest are used as the presentation indicates the values include noncontrolling interest.
•The values for the total OCI net of tax $9,025 (L19) are the same values in Figure 1.1 for reporting period 20X3.
Appendix A—Changes to 2025 Taxonomy Implementation Guide from 2018 Taxonomy Implementation Guide
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| Example Number(s) or Section | Figure(s) | Explanation | 2018 Reference | 2018 Element | 2018 Standard Label | 2025 Reference | 2025 Element | 2025 Standard Label |
Example 5
Example 6 | 5.2, 5.3, 5.4;
6.2, 6.3, 6.4 | Replaced Element. | M3 | AccumulatedNetGainLossFromCashFlowHedgesIncludingPortionAttributableToNoncontrollingInterestMember | Accumulated Net Gain (Loss) from Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest [Member] | M3 | AccumulatedGainLossCashFlowHedgeIncludingNoncontrollingInterestMember | Accumulated Gain (Loss), Cash Flow Hedge, Including Noncontrolling Interest [Member] |
Example 4
Example 5 | 4.2, 4.3, 4.4, 4.4a, 4.4b, 4.4c;
5.2, 5.3, 5.4 | Replaced Element. | M11 | AccumulatedNetGainLossFromDesignatedOrQualifyingCashFlowHedgesMember | Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member] | M11 | AccumulatedGainLossNetCashFlowHedgeParentMember | Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] |
Example 4
Example 5 | 4.2, 4.3, 4.4, 4.4a, 4.4b, 4.4c;
5.2, 5.3, 5.4 | Replaced Element. | M24 | AccumulatedNetGainLossFromCashFlowHedgesAttributableToNoncontrollingInterestMember | Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Noncontrolling Interest [Member] | M24 | AccumulatedGainLossNetCashFlowHedgeNoncontrollingInterestMember | Accumulated Gain (Loss), Net, Cash Flow Hedge, Noncontrolling Interest [Member] |
| Example 1 | 1.2, 1.3, 1.4 | Replaced Element. | L2 | OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax | Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax | L2 | OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax |
| Example 1 | 1.2, 1.3, 1.4 | Replaced Element. | L3 | OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIOnDerivativesNetOfTax | Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax | L3 | OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax |
| Example 1 | 1.2, 1.3, 1.4 | Replaced Element. | L4 | OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax | Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax | L4 | OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax | Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax |
Example 1a
Example 5 | 1a.2, 1a.3;
5.2, 5.3, 5.4a | Replaced Element. | L26 | GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments | Gain (Loss) on Investments, Excluding Other than Temporary Impairments | L26 | DebtAndEquitySecuritiesRealizedGainLoss | Debt and Equity Securities, Realized Gain (Loss) |
| Example 1a | 1a.2, 1a.3 | Replaced Element. | L27 | OtherThanTemporaryImpairmentLossesInvestmentsPortionRecognizedInEarningsNet | Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net | L27 | AssetImpairmentCharges | Asset Impairment Charges |
Example 1a
Example 5 | 1a.2, 1a.3;
5.2, 5.3, 5.4, 5.4a, 5.4b | Replaced Element. | L33 | NetIncomeLossAvailableToCommonStockholdersBasic | Net Income (Loss) Available to Common Stockholders, Basic | L33 | NetIncomeLoss | Net Income (Loss) Attributable to Parent |
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| Example Number(s) or Section | Figure(s) | Explanation | 2018 Reference | 2018 Element | 2018 Standard Label | 2025 Reference | 2025 Element | 2025 Standard Label |
Example 5
Example 6 | 5.2, 5.3, 5.4a;
6.2, 6.3, 6.4a | Updated Standard Label. | M2 | AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember | Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest [Member] | M2 | AccumulatedNetInvestmentGainLossIncludingPortionAttributableToNoncontrollingInterestMember | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member] |
Example 4
Example 5 | 4.2, 4.3, 4.4, 4.4a, 4.4b, 4.4c;
5.2, 5.3, 5.4a | Updated Standard Label. | M12 | AccumulatedNetUnrealizedInvestmentGainLossMember | Accumulated Net Investment Gain (Loss) Attributable to Parent [Member] | M12 | AccumulatedNetUnrealizedInvestmentGainLossMember | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] |
| Example 5 | 5.2, 5.3, 5.4a | Updated Standard Label. | M23 | AccumulatedNetInvestmentGainLossAttributableToNoncontrollingInterestMember | Accumulated Net Investment Gain (Loss) Attributable to Noncontrolling Interest [Member] | M23 | AccumulatedNetInvestmentGainLossAttributableToNoncontrollingInterestMember | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Noncontrolling Interest [Member] |
| Example 1 | 1.2, 1.3, 1.4 | Updated Standard Label. | L5 | OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax | Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, after Tax | L5 | OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax | OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax |
| Example 1 | 1.2, 1.3, 1.4 | Updated Standard Label. | L7 | OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax | L7 | OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax | OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax |
Example 1a
Example 5 | 1a.2, 1a.3;
5.2, 5.3, 5.4 | Updated Standard Label. | L28 | InterestIncomeExpenseNonoperatingNet | Interest Income (Expense), Nonoperating, Net | L28 | InterestIncomeExpenseNonoperatingNet | Interest Income (Expense), Nonoperating |
| Example 2 | 2.2, 2.3 | Updated Standard Label. | L34 | CashAndCashEquivalentsAtCarryingValue | Cash and Cash Equivalents, at Carrying Value | L34 | CashAndCashEquivalentsAtCarryingValue | Cash and Cash Equivalent |
| Example 2 | 2.2, 2.3 | Updated Standard Label. | L35 | AccountsReceivableNetCurrent | Accounts Receivable, Net, Current | L35 | AccountsReceivableNetCurrent | Accounts Receivable, after Allowance for Credit Loss, Current |
| Example 2 | 2.2, 2.3 | Updated Standard Label. | L59 | StockholdersEquity | Stockholders’ Equity Attributable to Parent | L59 | StockholdersEquity | Equity, Attributable to Parent |
| Example 2 | 2.2, 2.3 | Updated Standard Label. | L60 | MinorityInterest | Stockholders’ Equity Attributable to Noncontrolling Interest | L60 | MinorityInterest | Equity, Attributable to Noncontrolling Interest |
Example 2
Example 3
Example 4 | 2.2, 2.3;
3.2, 3.3;
4.2, 4.3, 4.4 | Updated Standard Label. | L61 | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest | Stockholders’ Equity, Including Portion Attributable to Noncontrolling Interest | L61 | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest | Equity, Including Portion Attributable to Noncontrolling Interest |
| Example 3 | 3.2, 3.3 | Updated Standard Label. | L66 | AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue | Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition | L66 | AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue | APIC, Share-Based Payment Arrangement, Increase for Cost Recognition |
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| Example Number(s) or Section | Figure(s) | Explanation | 2018 Reference | 2018 Element | 2018 Standard Label | 2018 Documentation |
Example 3
Example 4 | 3.2, 3.3;
4.2, 4.3, 4.4d | Removed Element from Example. | L76 | TaxCutsAndJobsActOf2017ReclassificationFromAociToRetainedEarningsTaxEffect | Tax Cuts and Jobs Act, Reclassification from AOCI to Retained Earnings, Tax Effect | Amount of increase (decrease) in accumulated other comprehensive income (AOCI) for reclassification to retained earnings of tax effect from remeasurement of deferred tax pursuant to Tax Cuts and Jobs Act. |
| Example 4 | 4.2, 4.3, 4.4d | Removed Element from Example. | L77 | AociIncludingPortionAttributabletoNoncontrollingInterestPeriodIncreaseDecrease | AOCI Including Portion Attributable to Noncontrolling Interest, Period Increase (Decrease) | Amount of increase (decrease) in accumulated other comprehensive income. |
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| Example Number(s) or Section | Explanation |
Example 3
Example 4 | Updated example to remove TCJA impact. |
| Example 5 | Updated example to remove "Investments impairment expense" and "Other nonoperating expense, net" from "Gains and losses on available-for-sale securities" section. |
