NRF » Topics » Comprehensive Income

These excerpts taken from the NRF 10-K filed Feb 25, 2009.

Comprehensive Income

        Comprehensive income or (loss) is recorded in accordance with the provisions of SFAS No. 130, "Reporting Comprehensive income" ("SFAS 130"). SFAS 130 establishes standards for reporting comprehensive income and its components in the financial statements. Comprehensive income (loss), is comprised of net income, as presented in the consolidated statements of operations, adjusted for changes in unrealized gains or losses on available for sale securities and changes in the fair value of derivative financial instruments accounted for as cash flow hedges.

Comprehensive Income

        Comprehensive income or (loss) is recorded in accordance with the provisions of SFAS No. 130, "Reporting Comprehensive income" ("SFAS 130"). SFAS 130 establishes standards for reporting comprehensive income and its components in the financial statements. Comprehensive income (loss), is comprised of net income, as presented in the consolidated statements of operations, adjusted for changes in unrealized gains or losses on available for sale securities and changes in the fair value of derivative financial instruments accounted for as cash flow hedges.

These excerpts taken from the NRF 10-K filed Feb 29, 2008.

Comprehensive Income

        Comprehensive income or (loss) is recorded in accordance with the provisions of SFAS No. 130, "Reporting Comprehensive income" ("SFAS 130"). SFAS 130 establishes standards for reporting comprehensive income and its components in the financial statements. Comprehensive income (loss), is

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NORTHSTAR REALTY FINANCE CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)

(Amounts in Thousands, Except per Share Data)

2. Summary of Significant Accounting Policies (Continued)


comprised of net income, as presented in the consolidated statements of operations, adjusted for changes in unrealized gains or losses on available for sale securities and changes in the fair value of derivative financial instruments accounted for as cash flow hedges.

Comprehensive Income



        Comprehensive income or (loss) is recorded in accordance with the provisions of SFAS No. 130, "Reporting Comprehensive income" ("SFAS 130").
SFAS 130 establishes standards for reporting comprehensive income and its components in the financial statements. Comprehensive income (loss), is



96








NORTHSTAR REALTY FINANCE CORP. AND SUBSIDIARIES



NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)



(Amounts in Thousands, Except per Share Data)



2. Summary of Significant Accounting Policies (Continued)






comprised
of net income, as presented in the consolidated statements of operations, adjusted for changes in unrealized gains or losses on available for sale securities and changes in the fair value of
derivative financial instruments accounted for as cash flow hedges.



This excerpt taken from the NRF 10-K filed Mar 15, 2007.

Comprehensive Income

Comprehensive income or (loss) is recorded in accordance with the provisions of SFAS No. 130, “Reporting Comprehensive income” (“SFAS 130”). SFAS 130 establishes standards for reporting comprehensive income and



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NORTHSTAR REALTY FINANCE CORP. AND SUBSIDIARIES AND
NORTHSTAR REALTY FINANCE CORP. PREDECESSOR

NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS
(Amounts in Thousands, Except per Share Data)

2. Summary of Significant Accounting Policies – (continued)

its components in the financial statements. Comprehensive income (loss), is comprised of net income, as presented in the consolidated statements of operations, adjusted for changes in unrealized gains or losses on debt securities available for sale and changes in the fair value of derivative financial instruments accounted for as cash flow hedges.

This excerpt taken from the NRF 10-Q filed Nov 9, 2006.

Comprehensive Income

The following table summarizes comprehensive income for the three and nine months ended September 30, 2006 and 2005 (in thousands):

  

Three Months
Ended
September 30, 2006

 

Three Months
Ended
September 30, 2005

 

Nine Months
Ended
September 30, 2006

 

Nine Months
Ended
September 30, 2005

   

                      

  

                      

  

                      

  

                      

Net income

     

$

9,674

     

$

4,616

     

$

22,784

     

$

15,494

Unrealized gain (loss) on debt securities available for sale and derivatives and interest rate swaps

  

(5,189

)

 

1,671

  

(5,519

)

 

5,383

Comprehensive Income

 

$

4,485

 

$

6,287

 

$

17,265

 

$

20,877

This excerpt taken from the NRF 10-Q filed Aug 9, 2006.

Comprehensive Income

The following table summarizes comprehensive income for the three and six months ended June 30, 2006 and 2005 (in thousands).

  

Three
Months
Ended
June 30,
2006

 

Three
Months
Ended
June 30,
2005

 

Six
Months
Ended
June 30,
2006

 

Six
Months
Ended
June 30,
2005

             

Net income

     

$

5,244

     

$

9,823

     

$

13,110

     

$

10,878

Unrealized gain (loss) on debt securities available for sale
and derivatives

  

845

  

1,456

  

(330

)

 

3,711

Comprehensive Income                                     

 

$

6,089

 

$

11,279

 

$

12,780

 

$

14,589



16





NORTHSTAR REALTY FINANCE CORP. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)

This excerpt taken from the NRF 10-Q filed May 10, 2006.

Comprehensive Income

The following table summarizes comprehensive income as of March 31, 2006 and 2005 (in thousands).

 

Three Months
Ended
March 31, 2006

 

Three Months
Ended
March 31, 2005

   

     

  

Net income

$

7,866

 

$

1,055

Unrealized (loss) gains on debt securities available for sale and derivatives               

 

(1,175

)

 

2,256

Comprehensive Income

$

6,691

 

$

3,311




13





Northstar Realty Finance Corp. and Subsidiaries
Notes to Condensed Consolidated Financial Statements – (Continued)
(Unaudited)

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