Extraordinary Item, Gain or Loss, Net of Tax

This element represents the gains or losses, after tax, arising from an event or transaction that is both unusual in nature and infrequent in occurrence when considered in relation to the environment in which the entity operates and which has been recognized by the economic entity. This amount should be the same as the amount disclosed on the income statement before any deductions or allocation for any amounts attributable to noncontrolling interests, if any.

• Extraordinary Item, Gain or Loss, Gross
• Tax Effect of Extraordinary Item, Gain or Loss