XML 19 R6.htm IDEA: XBRL DOCUMENT v3.10.0.1
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (Parenthetical) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
May 31, 2018
May 31, 2017
May 31, 2018
May 31, 2017
Currency translation and other adjustments $ (61,188) $ 25,882 $ (45,169) [1] $ 23,352 [1]
Adjustment related to foreign currency gains reclassified to earnings 20,500   20,500  
Changes in instrument specific credit risk, tax expense (benefit) 8,800 (1,100) 10,700 (7,400)
Changes in instrument specific credit risk reclassified to earnings 300   300  
Cash flow hedges $ 251 $ 0 1,297 [2] $ 0 [2]
Adjustment related to 2017 Tax Cuts and Jobs Act        
Currency translation and other adjustments [1]     (800)  
Changes in instrument specific credit risk, tax expense (benefit)     (6,500)  
Cash flow hedges [2]     (200)  
German Plan | Pension Plan        
Currency translation and other adjustments [1]     $ 5,300  
[1] The amount during the six months ended May 31, 2018 includes $5.3 million related to the transfer of the German Pension Plan, which was reclassified to Compensation and benefits expenses within the Consolidated Statements of Earnings and ($0.8) million related to the Tax Cuts and Jobs Act (the “Tax Act”), which was reclassified to Member’s paid-in capital. Refer to Note 3, Accounting Developments for further information. The amounts during the three and six months ended May 31, 2018 include a gain of $20.5 million related to foreign currency gains, which was reclassified to Other income within the Consolidated Statements of Earnings.
[2] The amount during the six months ended May 31, 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.