AOCL

(redirected from Accumulated Other Comprehensive Loss)
AcronymDefinition
AOCLAccumulated Other Comprehensive Loss (finance)
AOCLAnodal Opening Clonus
AOCLAutomatic Open Crossing, Locally Monitored (rail traffic; UK)
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References in periodicals archive ?
The decrease in book value per share since year-end 2017 was primarily due to the year-to-date net loss and unrealized losses on investments and debt carried at fair value that is included in accumulated other comprehensive loss. On a pretax basis, net losses were lower by $64 million, primarily due to lower loss and loss adjustment expenses, favorable gains for the fair value of interest rate swaps as a result of higher interest rates in 2018 and foreign exchange gains in 2018 versus foreign exchange losses in 2017, partially offset by losses associated with the deconsolidation of certain VIEs.
The decrease in accumulated other comprehensive loss was due to a decline in unrealized losses on available-for-sale securities, as well as a decline in the net noncredit portion of other-than-temporary impairment losses.
Stockholders' equity decreased by $900,000 at June 30 to $51.47 million, primarily due to the payment of cash dividends and to the change in accumulated other comprehensive loss on securities, which were partially offset by net income for the nine-month period ended June 30, 2006.
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