AOCL

AcronymDefinition
AOCLAccumulated Other Comprehensive Loss (finance)
AOCLAutomatic Open Crossing, Locally Monitored (rail traffic; UK)
References in periodicals archive ?
Excluding AOCL from the calculation, the ratio of adjusted tangible equity to adjusted tangible assets rose nine basis points linked-quarter, to 7.
Excluding AOCL from the calculation, the ratio of adjusted tangible equity to adjusted tangible assets rose 16 basis points since the end of June and 42 basis points since the end of December to 7.
Upon maturity of the derivative instrument, the effective gains and losses previously recognized in AOCL are recorded in net earnings as a component of aircraft leasing.
The estimated amount reported in AOCL that is expected to be reclassified to net earnings as a reduction to aircraft leasing expense during the next 12 months is a gain after tax of $2.
The increase in total capital was primarily due to improvement in the bank's AOCL, which declined to $823.
At the end of June, tangible stockholders' equity, excluding AOCL, represented 7.
Excluding AOCL from the calculation, the ratio of adjusted tangible equity to adjusted tangible assets rose 26 basis points since the end of last year and 18 basis points linked-quarter to 7.
Including AOCL, the ratio of tangible stockholders' equity to tangible assets rose 10 basis points linked-quarter to 7.
7% Tangible common equity ratio (d) December 31 September 30 December 31 2008 2008 2007 Common shareholders' equity $17,490 $13,712 $14,847 Add back: accumulated other comprehensive loss (AOCL) 3,949 2,230 147 Common shareholders' equity, excluding AOCL $21,439 $15,942 $14,994 Goodwill and other intangible assets, net of deferred taxes $9,737 $8,812 $8,734 Total assets $291,081 $145,610 $138,920 Add back: AOCL assets 3,282 2,107 (30) Total assets, excluding AOCL $294,363 $147,717 $138,890 Tangible common equity ratio, as reported 2.
Upon maturity, the effective gain or loss previously recognized in AOCL is recorded in aircraft fuel expense.