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Statement of Financial Accounting Standards No. 130 - page 10 / 57

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Currency Translation, the phrase separately and accumulated in a separate

component of equity is replaced by in other comprehensive income.

30.  FASB Statement No. 80, Accounting for Futures Contracts, is amended as

follows:

a.   In the third sentence of paragraph 5, a separate component of

    stockholders' (or policyholders') equity is replaced by other

    comprehensive income.

b.   In the last sentence of paragraph 5, as amended by FASB Statement No.

    115, Accounting for Certain Investments in Debt and Equity Securities,

    the phrase shall be included as part of other comprehensive income and

    is inserted after those assets.

31.  FASB Statement No. 87, Employers' Accounting for Pensions, is amended

    as follows:

a.   In the last sentence of paragraph 37, as amended by FASB Statement No.

    109, Accounting for Income Taxes, the phrase as a separate component

    (that is, a reduction) of equity is replaced by in other comprehensive

    income.

b.   Paragraph 38 is amended as follows:

    (1)  In the first sentence, the balance accumulated in a is inserted

         before separate.

    (2)  The following sentence is added to the end of paragraph 38:

         Eliminations of or adjustments to that balance shall be reported

         in other comprehensive income.

32.  FASB Statement No. 109, Accounting for Income Taxes,  is amended as

follows:

a.   In the first sentence of paragraph 35, other comprehensive income, is

    inserted after extraordinary items.

b.   In the first sentence of paragraph 36, to other comprehensive income

    or is inserted after credited directly.

33.  FASB Statement No. 115, Accounting for Certain Investments in Debt and

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