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Gain (loss) from sale or disposal of an organization or integrated set of activities (for example, but not limited to, a partnership or corporation) engaged in providing a product or service in a commercial, industrial, or professional environment.

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Per basic and diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation, when the per share amount is the same.

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Amount of the cost of borrowed funds accounted for as interest expense.

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

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

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Amount after tax of other comprehensive income (loss) attributable to parent entity.

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Amount after tax, before reclassification adjustments, of unrealized holding gain (loss) on available-for-sale securities.

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Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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