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Reclassifications from Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2016
Reclassifications from Accumulated Other Comprehensive Income | Note 12. Reclassifications from Accumulated Other Comprehensive Income The following table summarizes the changes in the accumulated balances of each component of accumulated other comprehensive earnings / (losses) attributable to Mondelēz International. Amounts reclassified from accumulated other comprehensive earnings / (losses) to net earnings (net of tax) were net losses of $28 million in the three months and $206 million for the nine months ended September 30, 2016 and $134 million in the three months and $172 million in the nine months ended September 30, 2015.
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  | (in millions) |
Currency Translation Adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (7,867 | ) |  | $ | (6,438 | ) |  | $ | (8,006 | ) |  | $ | (5,042 | )
Currency translation adjustments attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Translation of international operations (1) |  |  | 52 |  |  |  | (1,149 | ) |  |  | 171 |  |  |  | (2,749 | )
Pension and other benefit plans |  |  | 7 |  |  |  | 46 |  |  |  | 42 |  |  |  | 97 |
Derivatives accounted for as net investment hedges |  |  | (35 | ) |  |  | 62 |  |  |  | (58 | ) |  |  | 303 |
Noncontrolling interests |  |  | (2 | ) |  |  | (6 | ) |  |  | (3 | ) |  |  | (22 | )
Tax (expense) / benefit |  |  | 13 |  |  |  | (23 | ) |  |  | 21 |  |  |  | (111 | )
Other comprehensive earnings / (losses) |  |  | 35 |  |  |  | (1,070 | ) |  |  | 173 |  |  |  | (2,482 | )
Less: portion attributable to noncontrolling interests |  |  | (2 | ) |  |  | (6 | ) |  |  | (3 | ) |  |  | (22 | )
Balance at end of period |  |  | (7,830 | ) |  |  | (7,502 | ) |  |  | (7,830 | ) |  |  | (7,502 | )
Pension and Other Benefit Plans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (1,865 | ) |  | $ | (2,201 | ) |  | $ | (1,934 | ) |  | $ | (2,274 | )
Net actuarial gain / (loss) arising during period |  |  | – |  |  |  | 127 |  |  |  | 24 |  |  |  | 99 |
Tax (expense) / benefit on net actuarial gain / (loss) |  |  | – |  |  |  | (40 | ) |  |  | (9 | ) |  |  | (35 | )
Losses / (gains) reclassified into net earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of experience losses and prior service costs (2) |  |  | 30 |  |  |  | 46 |  |  |  | 93 |  |  |  | 165 |
Settlement losses (2) |  |  | 10 |  |  |  | 51 |  |  |  | 25 |  |  |  | 64 |
Tax (expense) / benefit on reclassifications(3) |  |  | (10 | ) |  |  | (28 | ) |  |  | (34 | ) |  |  | (64 | )
Other comprehensive earnings / (losses) |  |  | 30 |  |  |  | 156 |  |  |  | 99 |  |  |  | 229 |
Balance at end of period |  |  | (1,835 | ) |  |  | (2,045 | ) |  |  | (1,835 | ) |  |  | (2,045 | )
Derivative Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (36 | ) |  | $ | (53 | ) |  | $ | (46 | ) |  | $ | (2 | )
Net derivative gains / (losses) |  |  | 6 |  |  |  | (113 | ) |  |  | (78 | ) |  |  | (103 | )
Tax (expense) / benefit on net derivative gain / (loss) |  |  | (2 | ) |  |  | 39 |  |  |  | 25 |  |  |  | 36 |
Losses / (gains) reclassified into net earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency exchange contracts – forecasted transactions (4) |  |  | 7 |  |  |  | 13 |  |  |  | 3 |  |  |  | (79 | )
Commodity contracts (4) |  |  | (8 | ) |  |  | 62 |  |  |  | 7 |  |  |  | 65 |
Interest rate contracts (5) |  |  | – |  |  |  | – |  |  |  | 96 |  |  |  | 41 |
Tax (expense) / benefit on reclassifications(3) |  |  | (1 | ) |  |  | (10 | ) |  |  | (41 | ) |  |  | (20 | )
Other comprehensive earnings / (losses) |  |  | 2 |  |  |  | (9 | ) |  |  | 12 |  |  |  | (60 | )
Balance at end of period |  |  | (34 | ) |  |  | (62 | ) |  |  | (34 | ) |  |  | (62 | )
Accumulated other comprehensive income attributable to Mondelēz International: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (9,768 | ) |  | $ | (8,692 | ) |  | $ | (9,986 | ) |  | $ | (7,318 | )
Total other comprehensive earnings / (losses) |  |  | 67 |  |  |  | (923 | ) |  |  | 284 |  |  |  | (2,313 | )
Less: portion attributable to noncontrolling interests |  |  | (2 | ) |  |  | (6 | ) |  |  | (3 | ) |  |  | (22 | )
Other comprehensive earnings / (losses) attributable to Mondelēz International |  |  | 69 |  |  |  | (917 | ) |  |  | 287 |  |  |  | (2,291 | )
Balance at end of period |  | $ | (9,699 | ) |  | $ | (9,609 | ) |  | $ | (9,699 | ) |  | $ | (9,609 | )
| (1) | For the nine months ended September 30, 2016 includes $57 million of historical cumulative transaction adjustments reclassified to net earnings within the gain on equity method investment exchange in the first quarter. See Note 2, Divestitures and Acquisitions – Keurig Transaction.
| (2) | These reclassified gains or losses are included in the components of net periodic benefit costs disclosed in Note 9, Benefit Plans, and equity method investment net earnings.
| (3) | Taxes related to reclassified gains or losses are recorded within the provision for income taxes.
| (4) | These reclassified gains or losses are recorded within cost of sales.
| (5) | These reclassified gains or losses are recorded within interest and other expense, net.

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- Definition The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. + 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=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 5: 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=66004124&loc=d3e716-108580 + Details
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