Tellurian Inc. Annual report pursuant to Section 13 and 15(d)

[1]	Reclassification of foreign currency translation gain to earnings upon the sale or substantially complete liquidation of an investment in a foreign entity. The reclassified gain is reported in the consolidated statement of operations under gain on disposal of discontinued operations, net of tax.

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details