Regions Bank 2010 Annual Report Download - page 173

Comprehensive income (loss) is the total of net income (loss) and all other non-owner changes in equity.
Items that are to be recognized under accounting standards as components of comprehensive income (loss) are
displayed in the consolidated statements of changes in stockholders’ equity. In the calculation of comprehensive
income (loss), certain reclassification adjustments are made to avoid double-counting items that are displayed as
part of net income (loss) for a period that also had been displayed as part of other comprehensive income (loss) in
that period or earlier periods.
The disclosure of the reclassification amount for the years ended December 31 is as follows:
2010
Before Tax Tax Effect Net of Tax
(In millions)
Net income (loss) ................................................. $ (885) $ 346 $ (539)
Net unrealized holding gains and losses on securities available for sale
arising during the period ..................................... 83 (21) 62
Less: reclassification adjustments for net securities gains realized in net
income (loss) .............................................. 394 (138) 256
Net change in unrealized gains and losses on securities available for
sale ...................................................... (311) 117 (194)
Net unrealized holding gains and losses on derivatives arising during the
period .................................................... (9) 3 (6)
Less: reclassification adjustments for net gains realized in net income
(loss) .................................................... 259 (99) 160
Net change in unrealized gains and losses on derivative instruments .... (268) 102 (166)
Net actuarial gains and losses arising during the period ............... (5) 4 (1)
Less: amortization of actuarial loss and prior service credit realized in net
income (loss) .............................................. 44 (15) 29
Net change from defined benefit plans ............................ (49) 19 (30)
Comprehensive income (loss) ....................................... $(1,513) $ 584 $ (929)
2009
Before Tax Tax Effect Net of Tax
(In millions)
Net income (loss) ................................................. $(1,202) $ 171 $(1,031)
Net unrealized holding gains and losses on securities available for sale
arising during the period ..................................... 515 (193) 322
Less: reclassification adjustments for net securities gains realized in net
income (loss) .............................................. 69 (24) 45
Net change in unrealized gains and losses on securities available for
sale ...................................................... 446 (169) 277
Net unrealized holding gains and losses on derivatives arising during the
period .................................................... 147 (56) 91
Less: reclassification adjustments for net gains realized in net income
(loss) .................................................... 362 (138) 224
Net change in unrealized gains and losses on derivative instruments .... (215) 82 (133)
Net actuarial gains and losses arising during the period ............... 57 (20) 37
Less: amortization of actuarial loss and prior service credit realized in net
income (loss) .............................................. 44 (15) 29
Net change from defined benefit plans ............................ 13 (5) 8
Comprehensive income (loss) ....................................... $ (958) $ 79 $ (879)
159