Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, unless otherwise specified	3 Months Ended
Mar. 31, 2013	Mar. 31, 2012
Net income (loss)	$ 69,711	$ (202,531)
Other comprehensive:
Unrealized loss on available for sale securities	0	(3)
Amortization of defined benefit plans unrecognized net gain (loss)	(108)	17
Total other comprehensive income (loss)	(108)	14
Comprehensive income (loss) attributable to Company	69,603	(202,517)
Less: Comprehensive income attributable to noncontrolling interest	58,223
Comprehensive income attributable to PBF Energy Inc.	11,380
PBF Holding Company LLC [Member]
Net income (loss)	77,155	(202,531)
Other comprehensive:
Unrealized loss on available for sale securities	0	(3)
Amortization of defined benefit plans unrecognized net gain (loss)	(108)	17
Total other comprehensive income (loss)	(108)	14
Comprehensive income (loss) attributable to Company	$ 77,047	$ (202,517)

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 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 noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

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 economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including 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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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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+ Details