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Accumulated Other Comprehensive Loss Attributable to Pepsico | 12 Months Ended
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Dec. 26, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | Accumulated Other Comprehensive Loss Attributable to PepsiCo Comprehensive income is a measure of income which includes both net income and other comprehensive income or loss. Other comprehensive income or loss results from items deferred from recognition into our income statement. Accumulated other comprehensive income or loss is separately presented on our balance sheet as part of common shareholders’ equity. Other comprehensive (loss)/income attributable to PepsiCo was $(2,650) million in 2015, $(5,542) million in 2014 and $360 million in 2013. The accumulated balances for each component of other comprehensive loss attributable to PepsiCo are as follows:
| 2015 |  |  | 2014 |  |  | 2013 |
Currency translation adjustment (a) (b) | $ | (11,080 | ) |  | $ | (8,255 | ) |  | $ | (3,247 | )
Cash flow hedges, net of tax | 37 |  |  | 34 |  |  | (76 | )
Unamortized pension and retiree medical, net of tax (c) | (2,329 | ) |  | (2,500 | ) |  | (1,861 | )
Unrealized gain on securities, net of tax | 88 |  |  | 87 |  |  | 93 |
Other | (35 | ) |  | (35 | ) |  | (36 | )
Accumulated other comprehensive loss attributable to PepsiCo | $ | (13,319 | ) |  | $ | (10,669 | ) |  | $ | (5,127 | )
(a) | The change from 2013 to 2014 primarily reflects depreciation of the Russian ruble.
(b) | The change from 2014 to 2015 primarily reflects the depreciation of the Russian ruble, Brazilian real and the Canadian dollar.
(c) | Net of taxes of $1,253 million in 2015, $1,260 million in 2014 and $945 million in 2013.
The following table summarizes the reclassifications from accumulated other comprehensive loss to the Consolidated Statement of Income:
| Amount Reclassified from Accumulated Other Comprehensive Loss |  | Affected Line Item in the Consolidated Statement of Income
| 2015 |  | 2014 |  | 2013 |  |
Currency Translation: |  |  |  |  |  |  |
Venezuelan entities | $ | 111 |  |  | $ | — |  |  | $ | — |  |  | Venezuela impairment charges
(Gains)/Losses on cash flow hedges: |  |  |  |  |  |  |
Foreign exchange contracts | $ | (3 | ) |  | $ | — |  |  | $ | — |  |  | Net revenue
Foreign exchange contracts | (94 | ) |  | (16 | ) |  | — |  |  | Cost of sales
Interest rate derivatives | 174 |  |  | 233 |  |  | 3 |  |  | Interest expense
Commodity contracts | 9 |  |  | 31 |  |  | 44 |  |  | Cost of sales
Commodity contracts | 11 |  |  | 1 |  |  | (2 | ) |  | Selling, general and administrative expenses
Net losses before tax | 97 |  |  | 249 |  |  | 45 |  |  |
Tax amounts | (47 | ) |  | (95 | ) |  | (17 | ) |  |
Net losses after tax | $ | 50 |  |  | $ | 154 |  |  | $ | 28 |  |  |
Pension and retiree medical items: |  |  |  |  |  |  |
Amortization of net prior service credit (a) | $ | (41 | ) |  | $ | (6 | ) |  | $ | (2 | ) |  |
Amortization of net losses (a) | 281 |  |  | 226 |  |  | 357 |  |  |
Settlement/curtailment (a) | 6 |  |  | 149 |  |  | (2 | ) |  |
Net losses before tax | 246 |  |  | 369 |  |  | 353 |  |  |
Tax amounts | (74 | ) |  | (122 | ) |  | (123 | ) |  |
Net losses after tax | $ | 172 |  |  | $ | 247 |  |  | $ | 230 |  |  |
Venezuelan entities | $ | 20 |  |  | $ | — |  |  | $ | — |  |  | Venezuela impairment charges
Tax amount | (4 | ) |  | — |  |  | — |  |  |
Net losses after tax | $ | 16 |  |  | $ | — |  |  | $ | — |  |  |
Total net losses reclassified for the year, net of tax | $ | 349 |  |  | $ | 401 |  |  | $ | 258 |  |  |
(a) | These items are included in the components of net periodic benefit cost for pension and retiree medical plans (see Note 7 for additional details).

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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