累计其他综合收益(亏损)明细累计其他综合收益(亏损)构成(明细)(美元) 除非另有说明,单位为百万 |
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2013年12月31日
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2012年12月31日
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累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
衍生工具,(收益)损失从累积的OCI重新分类为收益,有效部分,净额 | (31.0美元)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet | (22.1美元)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet | 18.1美元us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet | ||||
当期累计其他综合收益(损失)重分类的总额 | 33.3clf_TotalAmountReclassifiedFromAccumulatedOtherComprehensiveIncomeLossDuringPeriod | 53.6clf_TotalAmountReclassifiedFromAccumulatedOtherComprehensiveIncomeLossDuringPeriod | |||||
累积设定受益计划调整〔成员〕 | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
先前服务(成本)贷记的摊销 | 0.9us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
[1] | 0.6us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
[1] | |||
固定收益计划,收益(损失)摊销 | 19.1us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
[1] | 41.4us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
[1] | |||
固定收益计划,削减 | (5.0)us-gaap_DefinedBenefitPlanCurtailments / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
0us-gaap_DefinedBenefitPlanCurtailments / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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固定收益计划,特殊终止福利 | 3.4us-gaap_DefinedBenefitPlanSpecialTerminationBenefits / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
0us-gaap_DefinedBenefitPlanSpecialTerminationBenefits / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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其他综合收益(损失),重新分类,养老金和其他退休后福利计划,净收益(损失)确认为净定期收益成本,税前 | 16.6us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
40.8us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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其他综合收益(损失),养老金和其他退休后福利计划,期间产生的未摊销净收益(损失),税收 | (5.8)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
(14.3)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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从累计其他综合收益(损失)中重新分类的金额 | 10.8us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
26.5us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember |
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有价证券未实现利得(亏损)[成员][成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
有价证券,未实现收益(损失) | (11.4)us-gaap_MarketableSecuritiesUnrealizedGainLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesMemberMember |
(0.2)us-gaap_MarketableSecuritiesUnrealizedGainLoss / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesMemberMember |
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累积非暂时性减值[成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
除临时减值损失外,投资,其他综合损失部分,税前,包括归属于非控制性权益的部分,可供出售证券 | (0.5)us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterestAvailableforsaleSecurities / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedOtherThanTemporaryImpairmentMember |
5.3us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterestAvailableforsaleSecurities / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = us-gaap_AccumulatedOtherThanTemporaryImpairmentMember |
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有价证券的未实现利得(亏损)及暂时性减值除外[成员][成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
税前期间证券产生的其他综合收益(亏损)、未实现持有收益(亏损) | (11.9)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
5.1us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
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其他综合收益(损失),期间产生的未实现持有证券收益(损失),税费 | 3.4us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
(0.1)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
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其他综合收益(损失),期间产生的未实现持有证券收益(损失),税后净额 | (8.5)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
5.0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossonMarketableSecuritiesandOtherthanTemporaryImpairmentMember |
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衍生品未实现利得亏损[成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
税前期间产生的其他综合收益(损失)、衍生品未实现收益(损失) | 45.6us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
32.3us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodBeforeTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
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其他综合收益(损失)、期间产生的衍生品未实现收益(损失)、税费 | (14.6)us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
(10.2)us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
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衍生金融工具未实现净利得(亏损),扣除税后 | 31.0us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
22.1us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
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衍生品未实现利得亏损[成员]|澳洲对冲合约[成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
衍生工具,(收益)损失从累积的OCI重新分类为收益,有效部分,净额 | 18.9us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet / us-gaap_DerivativeInstrumentRiskAxis = clf_AustralianHedgeContractsMember / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
17.0us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet / us-gaap_DerivativeInstrumentRiskAxis = clf_AustralianHedgeContractsMember / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
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衍生品未实现利得亏损[成员]|加拿大对冲合约[成员] | |||||||
累计其他综合收益(亏损)分项详情〔细目〕 | |||||||
衍生工具,(收益)损失从累积的OCI重新分类为收益,有效部分,净额 | 26.7美元us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet / us-gaap_DerivativeInstrumentRiskAxis = clf_CanadianHedgeContractsMember / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
15.3美元us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet / us-gaap_DerivativeInstrumentRiskAxis = clf_CanadianHedgeContractsMember / us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis = clf_UnrealizedGainLossOnDerivativesMember |
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——细节
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——定义
在定期利益成本净额中确认的损益金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(4)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
在定期福利净成本中确认的与计划参与人因计划修订或计划启动而享有的福利变化有关的先前服务成本或贷记金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(1)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
与某一事件有关的减少数额,该事件大大减少了现有雇员的预期未来服务年限,或使相当数量的雇员取消了其部分或全部未来服务的规定福利的累积。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 - 50节-第1段-子(a)(10) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-术语表计划缩减-URI http://asc.fasb.org/extlink&oid=6520938参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题30 -第15节-第6段- (a)(2)分段-URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927
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——定义
雇员因终止雇佣关系而获得并接受的短期特殊解雇福利的增加额。涉及解雇津贴的情况也可能涉及削减。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(a)(10) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-术语表终止福利-URI http://asc.fasb.org/extlink&oid=6526498
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——定义
从累计其他综合收益中重新分类为指定并符合套期工具资格的衍生工具收益的净利得(损失)的有效部分。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题10 -第50节-第4C段-分段(c) -URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题10 -第50节-第4D段-分段(b) -URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624177-113959
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——定义
在每个资产负债表日持有的分类为交易的有价证券的公允价值与账面价值或相对公允价值之间的差额的合计净变化,该差额包括在当期收益中,可能来自(a)分类为交易的证券,(b)转移到交易证券类别的持有至到期证券的未实现持有收益(损失)。(三)当期转让给交易证券的可供出售证券计入其他综合收益(单独构成股东权益)的累计未实现利得(亏损)。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题320 -子主题10 -第50节-第9段-分段(d) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题320 -子主题10 -第50节-第10段-分段(c) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27405-111563
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——定义
因精算假设变更而导致的预计受益义务价值的增加(减少)和因经验不同而导致的计划资产价值的增加(减少)而未在净定期受益(成本)贷记中确认的税收费用(收益)金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第12段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(i-k) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
从与养老金和其他退休后福利计划有关的精算收益(损失)的累计其他综合收益(损失)中重新分类调整的税前金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第15段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(j) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
与养老金和其他退休后福利计划有关的精算收益(损失)的累计其他综合收益(损失)重新分类调整的税后金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第15段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(j) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
指定和符合现金流套期有效部分的衍生工具累积利得(损失)的增加(减少)的税前金额,以及实体在股权投资者递延套期利得(损失)的增加(减少)中所占的份额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(d) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题30 -第45节-第1段-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993
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——定义
指定或符合现金流套期有效部分的衍生工具累积利得(损失)的增(减)税后金额,以及实体在股权投资者递延套期利得(损失)的增(减)中所占份额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(d) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题30 -第45节-第1段-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题815 -子主题10 -第50节-第4C段-分段(b) -URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959
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——定义
在重新分类调整之前,与指定或符合现金流套期有效部分的衍生工具累积利得(损失)的增加(减少)和实体在股权投资者递延套期利得(损失)的增加(减少)中所占份额相关的税收费用(利益)金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段- (d)段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第12段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580
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——定义
可供出售证券未实现持有利得(亏损)税前及重新分类调整额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(e) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
在重新分类调整前,可供出售证券未实现的持有利得(损失)的税后金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(e) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
待售证券未实现持有利得(损失)重新分类调整前的税费(收益)金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第12段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(e,f) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
投资于可供出售债务证券的临时减值(OTTI)以外的税前金额,在其他综合损失中确认。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段- (g)段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题320 -子主题10 -第35节-第35段-URI http://asc.fasb.org/extlink&oid=27723805&loc=d3e25362-111560
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——细节
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——细节
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——细节
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——细节
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——细节
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