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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical)
$ in Thousands
3 Months Ended
Feb. 28, 2018
USD ($)
Changes in instrument specific credit risk $ (18,113) [1]
Cash flow hedges 1,046 [2]
Adjustment related to 2017 Tax Cuts and Jobs Act  
Cash flow hedges 200 [2]
Accumulated other comprehensive income (loss)  
Changes in instrument specific credit risk (18,113) [3],[4],[5]
Cash flow hedges 1,046 [4],[5],[6]
Pension adjustments 4,498 [4],[5],[7]
Accumulated other comprehensive income (loss) | Adjustment related to 2017 Tax Cuts and Jobs Act  
Changes in instrument specific credit risk (6,500) [3],[4],[5]
Cash flow hedges 200 [4],[5],[6]
Pension adjustments (800) [4],[5],[7]
German Pension Plan | Accumulated other comprehensive income (loss)  
Pension adjustments $ 5,300 [4],[5],[7]
[1] The amount reflects income tax expense of approximately $1.9 million for the three months ended February 28, 2018 and income tax benefit of approximately $6.3 million for the three months ended February 28, 2017. The amount during the three months ended February 28, 2018 also includes ($6.5) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.
[2] The amount during the three months ended February 28, 2018 includes $0.2 million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.
[3] The amount during the three months ended February 28, 2018 includes ($6.5) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.
[4] The components of other comprehensive income (loss) are attributable to Jefferies Group LLC. None of the components of other comprehensive income (loss) are attributable to noncontrolling interests.
[5] There were no material reclassifications out of Accumulated other comprehensive income (loss) during the year ended November 30, 2017.
[6] The amount during the three months ended February 28, 2018 includes $0.2 million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.
[7] The amount during the three months ended February 28, 2018 includes $5.3 million related to the transfer of the German Pension Plan, which was reclassified to earnings, and ($0.8) million related to the Tax Act, which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information.