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## I. Accumulated Other Comprehensive Income (Loss) 

## EL PASO ELECTRIC COMPANY NOTES TO FINANCIAL STATEMENTS 

Upon adoption of ASU 2016-01, Financial Instruments-Overall, the Company recorded, on January 1, 2018, a cumulative effect adjustment, net of income taxes, to increase retained earnings by $41.0 million with an offset to AOCI. Changes in Accumulated Other Comprehensive Income (Loss) (net of tax) by component are presented below (in thousands): 

<img src='content_image/1023568.jpg'>

