Book value per share excluding AOCI
is calculated as total stockholders' equity excluding AOCI
divided by the total number of shares of common stock outstanding.
Those requirements gave entities the option of presenting reclassification adjustments out of AOCI
on the face of the statement in which OCI is presented or disclosing reclassification adjustments in the footnotes to the financial statements.
At 2-01-X2, BC again adjusts the receivable and forward contracts to fair value, offsetting gains and losses against AOCI
Annual operating return on average equity (ROE)(3), excluding AOCI
, was 10.
, book value per diluted common share* declined 2% to $40.
The Company took the accumulated other comprehensive income ("AOCI
") opt-out election; under the new rule, non-advanced approach banking organizations were given a one-time option to eliminate certain AOCI
The Company's book value per share excluding AOCI
Book value per diluted share, excluding AOCI
, is a non-GAAP measure that eliminates the impact of AOCI
to remove fair value fluctuations of the available-for-sale portfolio due to market volatility.
Book value per common share, excluding AOCI
, is a non-GAAP measure that eliminates the impact of accumulated other comprehensive income to remove fair value fluctuations of the available-for-sale portfolio due to market volatility.
Included in AOCI
are investment portfolio unrealized gains or losses.
Amounts previously classified within AOCI
that were recognized in earnings were foreign currency translation rate gain adjustments of $33.
FGL ended the first quarter with a book value per diluted share excluding AOCI