- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Eaton Shareholders' Equity Eaton Shareholders' Equity - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	$ (3,863)	$ (2,899)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(964)	(1,339)	$ 404
Currency translation and related hedging instruments [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(2,492)	(1,414)
Other comprehensive loss before reclassifications	(1,078)
Amounts reclassified from Accumulated other comprehensive loss	0
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(1,078)
Pensions and Other Postretirement Benefits [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(1,374)	(1,485)
Other comprehensive loss before reclassifications	(45)
Amounts reclassified from Accumulated other comprehensive loss	156
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	111
Cash Flow Hedges [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	3	0
Other comprehensive loss before reclassifications	13
Amounts reclassified from Accumulated other comprehensive loss	(10)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	3
Accumulated Other Comprehensive Income (Loss) [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(3,863)	$ (2,899)
Other comprehensive loss before reclassifications	(1,110)
Amounts reclassified from Accumulated other comprehensive loss	146
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	$ (964)