Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

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-Topic 220
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-Section 45
-Paragraph 14A
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-Topic 220
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-URI https://asc.fasb.org/1943274/2147482790/220-10-45-11

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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-Name Accounting Standards Codification
-Section 45
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482736/825-10-45-5A

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-Topic 220
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-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
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Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, on 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, attributable to parent entity.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 810
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-Name Accounting Standards Codification
-Section 45
-Paragraph 19
-Publisher FASB
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-Name Accounting Standards Codification
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-Subparagraph (c)(3)
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Amount before tax of other comprehensive income (loss) attributable to parent entity.

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-Topic 810
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