Data Dictionary
Item Number 5141
EXTRAORDINARY ITEMS, NET OF TAX EFFECTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| ISUD5141 | 1990-06-30 | 2017-06-30 | Yes | FR Y-20 |
| SECF5141 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
Data Description:
Includes material (in relation to reported earnings or a trend therein) gains or losses that are both unusual in nature and infrequent in occurrence. This may include gains or losses resulting from the extinguishment of the company's own debt, material aggregate gains (losses) on troubled debt restructuring and significant asset disposals within two years after a pooling of interests business combination. Included also, is the cumulative effect, except for those items that are reported on Schedule SUD-SE, the "Cumulative Effect of Changes in Accounting Principles and Correction of Material Accounting Errors of Prior Years (5155)". Also, any material aggregate gains or losses from disposals of segments of the firm's business are included. COMPARABILITY: Beginning March 31, 2000, for the Focus report, reported on the Statment of Income (Loss).