XML 41 R29.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Accumulated Other Comprehensive Income (Tables) | 6 Months Ended
--- | ---
Nov. 30, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Accumulated Other Comprehensive Income | The changes in Accumulated other comprehensive income (loss), net of tax, for the three and six months ended November 30, 2018 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2018 |  | $ | (301 | ) |  | $ | 210 |  |  | $ | 115 |  |  | $ | (54 | ) |  | $ | (30 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |
Other comprehensive gains (losses) before reclassifications(2) |  | (2 | ) |  | 252 |  |  | — |  |  | 4 |  |  | 254 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (11 | ) |  | — |  |  | (4 | ) |  | (15 | )
Total other comprehensive income (loss) |  | (2 | ) |  | 241 |  |  | — |  |  | — |  |  | 239 |
Balance at November 30, 2018 |  | $ | (303 | ) |  | $ | 451 |  |  | $ | 115 |  |  | $ | (54 | ) |  | $ | 209 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $0 million, $(3) million, $0 million, $0 million and $(3) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $1 million, $0 million, $0 million and $1 million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2018 |  | $ | (173 | ) |  | $ | 17 |  |  | $ | 115 |  |  | $ | (51 | ) |  | $ | (92 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |
Other comprehensive gains (losses) before reclassifications(2) |  | (130 | ) |  | 394 |  |  | — |  |  | 8 |  |  | 272 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | 40 |  |  | — |  |  | (11 | ) |  | 29 |
Total other comprehensive income (loss) |  | (130 | ) |  | 434 |  |  | — |  |  | (3 | ) |  | 301 |
Balance at November 30, 2018 |  | $ | (303 | ) |  | $ | 451 |  |  | $ | 115 |  |  | $ | (54 | ) |  | $ | 209 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $0 million, $(4) million, $0 million, $0 million and $(4) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $2 million, $0 million, $0 million and $2 million, respectively.
The changes in Accumulated other comprehensive income (loss), net of tax, for the three and six months ended November 30, 2017 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2017 |  | $ | (169 | ) |  | $ | (447 | ) |  | $ | 115 |  |  | $ | (85 | ) |  | $ | (586 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |
Other comprehensive gains (losses) before reclassifications(2) |  | (8 | ) |  | (20 | ) |  | — |  |  | (2 | ) |  | (30 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | 28 |  |  | — |  |  | 1 |  |  | 29 |
Total other comprehensive income (loss) |  | (8 | ) |  | 8 |  |  | — |  |  | (1 | ) |  | (1 | )
Balance at November 30, 2017 |  | $ | (177 | ) |  | $ | (439 | ) |  | $ | 115 |  |  | $ | (86 | ) |  | $ | (587 | )
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $(4) million, $(4) million, $0 million, $0 million and $(8) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(2) million, $0 million, $0 million and $(2) million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2017 |  | $ | (191 | ) |  | $ | (52 | ) |  | $ | 115 |  |  | $ | (85 | ) |  | $ | (213 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |
Other comprehensive gains (losses) before reclassifications(2) |  | 14 |  |  | (367 | ) |  | — |  |  | (20 | ) |  | (373 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (20 | ) |  | — |  |  | 19 |  |  | (1 | )
Total other comprehensive income (loss) |  | 14 |  |  | (387 | ) |  | — |  |  | (1 | ) |  | (374 | )
Balance at November 30, 2017 |  | $ | (177 | ) |  | $ | (439 | ) |  | $ | 115 |  |  | $ | (86 | ) |  | $ | (587 | )
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $(23) million, $(1) million, $0 million, $0 million and $(24) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(3) million, $0 million, $0 million and $(3) million, respectively.
T
Reclassification out of Accumulated Other Comprehensive Income | The following table summarizes the reclassifications from Accumulated other comprehensive income (loss) to the Unaudited Condensed Consolidated Statements of Income:
|  | Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income |  | Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income
|  | Three Months Ended November 30, |  | Six Months Ended November 30, |
(In millions) |  | 2018 |  | 2017 |  | 2018 |  | 2017 |
Gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange forwards and options |  | $ | 3 |  |  | $ | 13 |  |  | $ | 8 |  |  | $ | 15 |  |  | Revenues
Foreign exchange forwards and options |  | 10 |  |  | (21 | ) |  | (34 | ) |  | 24 |  |  | Cost of sales
Foreign exchange forwards and options |  | — |  |  | (20 | ) |  | (9 | ) |  | (18 | ) |  | Other (income) expense, net
Interest rate swaps |  | (1 | ) |  | (2 | ) |  | (3 | ) |  | (4 | ) |  | Interest expense (income), net
Total before tax |  | 12 |  |  | (30 | ) |  | (38 | ) |  | 17 |  |  |
Tax (expense) benefit |  | (1 | ) |  | 2 |  |  | (2 | ) |  | 3 |  |  |
(Loss) gain net of tax |  | 11 |  |  | (28 | ) |  | (40 | ) |  | 20 |  |  |
Gains (losses) on other |  | 4 |  |  | (1 | ) |  | 11 |  |  | (19 | ) |  | Other (income) expense, net
Total before tax |  | 4 |  |  | (1 | ) |  | 11 |  |  | (19 | ) |  |
Tax (expense) benefit |  | — |  |  | — |  |  | — |  |  | — |  |  |
Gain (loss) net of tax |  | 4 |  |  | (1 | ) |  | 11 |  |  | (19 | ) |  |
Total net (loss) gain reclassified for the period |  | $ | 15 |  |  | $ | (29 | ) |  | $ | (29 | ) |  | $ | 1 |  |  |

X
- References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration