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- References

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Amount of gain (loss) from principal payment proceeds.

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Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

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Amount of unrealized gain (loss) on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

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Amount of impairment loss on investment in equity security without readily determinable fair value.

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Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement.

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Amount of gain (loss) from sale and disposal of integrated set of activities and assets capable of being conducted and managed for purpose of providing return in form of dividend, lower cost, or other economic benefit to investor, owner, member and participant.

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Amount before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities.

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Amount after accretion (amortization) of discount (premium), and investment expense, of interest income and dividend income on nonoperating securities.

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