25. OTHER COMPREHENSIVE INCOME ITEMS

The after-tax changes in accumulated other comprehensive income at October 31 in millions of dollars follow:


									Total
					Unrealized		Unrealized		Accumulated
	Retirement		Cumulative		Gain (Loss)		Gain (Loss)		Other
	Benefits		Translation		on		on		Comprehensive
	Adjustment		Adjustment		Derivatives		Investments		Income (Loss)
2013	$	(2,809)	$	113	$	(3)	$	6	$	(2,693)
Period Change		(684)		(416)		3		7		(1,090)
2014		(3,493)		(303)				13		(3,783)
Period Change		(8)		(935)		(2)		(1)		(946)
2015		(3,501)		(1,238)		(2)		12		(4,729)
Period Change		(908)		9		3		(1)		(897)
2016	$	(4,409)	$	(1,229)	$	1	$	11	$	(5,626)

Following are amounts recorded in and reclassifications out of other comprehensive income (loss), and the income tax effects, in millions of dollars:


	Before		Tax		After
	Tax		(Expense)		Tax
	Amount		Credit		Amount
2016
Cumulative translation adjustment	$	8	$	1	$	9
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(2)		1		(1)
Reclassification of realized (gain) loss to:
Interest rate contracts – Interest expense		7		(2)		5
Foreign exchange contracts – Other operating expenses		(1)				(1)
Net unrealized gain (loss) on derivatives		4		(1)		3
Unrealized gain (loss) on investments:
Unrealized holding gain (loss)		2				2
Reclassification of realized (gain) loss – Other income		(4)		1		(3)
Net unrealized gain (loss) on investments		(2)		1		(1)
Retirement benefits adjustment:
Pensions
Net actuarial gain (loss) and prior service credit (cost)		(1,141)		397		(744)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:*
Actuarial (gain) loss		211		(77)		134
Prior service (credit) cost		16		(6)		10
Settlements/curtailments		14		(4)		10
Health care and life insurance
Net actuarial gain (loss) and prior service credit (cost)		(493)		178		(315)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:*
Actuarial (gain) loss		73		(27)		46
Prior service (credit) cost		(78)		29		(49)
Net unrealized gain (loss) on retirement benefits adjustment		(1,398)		490		(908)
Total other comprehensive income (loss)	$	(1,388)	$	491	$	(897)

* These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.


	Before		Tax		After
	Tax		(Expense)		Tax
	Amount		Credit		Amount
2015
Cumulative translation adjustment	$	(938)	$	3	$	(935)
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(12)		4		(8)
Reclassification of realized (gain) loss to:
Interest rate contracts – Interest expense		12		(4)		8
Foreign exchange contracts – Other operating expenses		(4)		2		(2)
Net unrealized gain (loss) on derivatives		(4)		2		(2)
Unrealized gain (loss) on investments:
Unrealized holding gain (loss)		12		(4)		8
Reclassification of realized (gain) loss – Other income		(14)		5		(9)
Net unrealized gain (loss) on investments		(2)		1		(1)
Retirement benefits adjustment:
Pensions
Net actuarial gain (loss) and prior service credit (cost)		(427)		151		(276)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:*
Actuarial (gain) loss		223		(81)		142
Prior service (credit) cost		25		(9)		16
Settlements/curtailments		11		(4)		7
Health care and life insurance
Net actuarial gain (loss) and prior service credit (cost)		145		(52)		93
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:*
Actuarial (gain) loss		91		(34)		57
Prior service (credit) cost		(77)		29		(48)
Settlements/curtailments		1				1
Net unrealized gain (loss) on retirement benefits adjustment		(8)				(8)
Total other comprehensive income (loss)	$	(952)	$	6	$	(946)

* These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.


	Before		Tax		After
	Tax		(Expense)		Tax
	Amount		Credit		Amount
2014
Cumulative translation adjustment:
Unrealized gain (loss) on translation adjustment	$	(427)	$	2	$	(425)
Reclassification of (gain) loss to Other operating expenses*		9				9
Net unrealized gain (loss) on translation adjustment		(418)		2		(416)
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(14)		5		(9)
Reclassification of realized (gain) loss to:
Interest rate contracts – Interest expense		13		(5)		8
Foreign exchange contracts – Other operating expenses		6		(2)		4
Net unrealized gain (loss) on derivatives		5		(2)		3
Unrealized gain (loss) on investments:
Unrealized holding gain (loss)		10		(3)		7
Net unrealized gain (loss) on investments		10		(3)		7
Retirement benefits adjustment:
Pensions
Net actuarial gain (loss)		(940)		343		(597)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:**
Actuarial (gain) loss		177		(64)		113
Prior service (credit) cost		25		(9)		16
Settlements/curtailments		9		(3)		6
Health care and life insurance
Net actuarial gain (loss) and prior service credit (cost)		(378)		138		(240)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income:**
Actuarial (gain) loss		33		(12)		21
Prior service (credit) cost		(3)		1		(2)
Settlements/curtailments		(1)				(1)
Net unrealized gain (loss) on retirement benefits adjustment		(1,078)		394		(684)
Total other comprehensive income (loss)	$	(1,481)	$	391	$	(1,090)

* Represents the accumulated translation adjustments related to the foreign subsidiaries of the Water operations that were sold (see Note 4).

** These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.

The noncontrolling interests’ comprehensive income (loss) was $(2.4) million in 2016, $.5 million in 2015 and $1.3 million in 2014, which consisted of net income (loss) of $(2.4) million in 2016, $.9 million in 2015 and $1.6 million in 2014 and cumulative translation adjustments of none in 2016, $(.4) million in 2015 and $(.3) million in 2014.