1. What are the requirements related to the presentation of the gross amounts, the net of tax...

Question:

1. What are the requirements related to the presentation of the gross amounts, the net of tax amounts, and the tax impact of items include in OCI?
2. Did respondents to the Exposure Draft agree with this approach? Did any respondents disagree? If so, what were their concerns?
3. Why did the board make the decision that it did?