Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
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-Section S99
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-Subparagraph (SAB Topic 6.B)
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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-Topic 260
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-Section 45
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-Subparagraph (b)(1)
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-URI https://asc.fasb.org/1943274/2147482689/260-10-45-40

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-Topic 260
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-Topic 260
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-Subparagraph (a)
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-Topic 260
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No definition available.

Amount of accumulated undistributed earnings (deficit) not available for dividend distribution. Includes, but is not limited to, retained earnings appropriated for specific business purpose.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
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-Topic 944
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-Subparagraph (SX 210.7-03(a)(23)(a)(4)(i))
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