- DefinitionTabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.
 
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
 -Topic 220
 -SubTopic 10
 -Publisher FASB
 -Number 
 -Article 
 -Subparagraph 
 -Name Accounting Standards Codification
 -Paragraph 1
 -Section 45
 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e526-108580
 
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