I think I found it here. If the $7.1M was the result of a revaluation, they don't have to tell us. That sucks. https://www.fasb.org/resources/ccurl/147/382/ASU%202015-01.pdf Old 323-10-45-2 The investor’s share of extraordinary items and its share of accounting changes reported in the financial statements of the investee shall be classified separately in accordance with Subtopic 225-20. New 323-10-45-2 The investor’s share of accounting changes reported in the financial statements of the investee shall be classified separately