Net unrealized gain on Other-than-temporarily impaired securities, net of tax

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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

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Gross appreciation or the gross loss in value of the total of unsold available-for-sale securities (except when designated as a fair value hedge or which had been determined to have had an other than temporary decline in fair value below its amortized cost basis). While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

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Tax effect of the gross appreciation or the gross loss, net of reclassification adjustment, in the value of the total unsold available-for-sale securities at the end of an accounting period.

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This element represents Other Comprehensive Income or Loss, Net of Tax, for the period attributable to the parent entity. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment.

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Pre tax reclassification adjustment for gains or losses realized upon the sale of securities.

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Gross appreciation or the gross loss in value of the total of unsold available-for-sale securities during the period being reported (except when designated as a fair value hedge).

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