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Equity | 12 Months Ended
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Sep. 30, 2023
Stockholders' Equity Note [Abstract] |
EQUITY | EQUITY Dividends The authority to declare and pay dividends is vested in the Board of Directors. The timing, declaration and payment of future dividends to holders of the Company's ordinary shares is determined by the Company's Board of Directors and depends upon many factors, including the Company's financial condition and results of operations, the capital requirements of the Company's businesses, industry practice and any other relevant factors. Under Irish law, dividends may only be paid (and share repurchases and redemptions must generally be funded) out of "distributable reserves." The creation of distributable reserves was accomplished by way of a capital reduction, which the Irish High Court approved on December 18, 2014 and as acquired in conjunction with the Merger. Share Repurchase Program As of September 30, 2023, approximately $3.0 billion remained available under the share repurchase program which was approved by the Company's Board of Directors in March 2021. The share repurchase program does not have an expiration date and may be amended or terminated by the Board of Directors at any time without prior notice. Accumulated Other Comprehensive Income The following table includes changes in AOCI attributable to Johnson Controls (in millions, net of tax):
| Year Ended September 30,
| 2023 |  | 2022 |  | 2021
Foreign currency translation adjustments |  |  |  |  |
Balance at beginning of period | $ | (901) |  |  | $ | (421) |  |  | $ | (778) |
Aggregate adjustment for the period | (69) |  |  | (480) |  |  | 357 |
Balance at end of period | (970) |  |  | (901) |  |  | (421) |
Realized and unrealized gains (losses) on derivatives |  |  |  |  |
Balance at beginning of period | (11) |  |  | (17) |  |  | 2 |
Current period changes in fair value | 19 |  |  | 20 |  |  | (3) |
Reclassification to income (1) | 11 |  |  | (16) |  |  | (14) |
Net tax impact | (4) |  |  | 2 |  |  | (2) |
Balance at end of period | 15 |  |  | (11) |  |  | (17) |
Pension and postretirement plans |  |  |  |  |
Balance at beginning of period | 1 |  |  | 4 |  |  | — |
Reclassification to income | (1) |  |  | (3) |  |  | (3) |
Other changes | — |  |  | — |  |  | 8 |
Net tax impact | — |  |  | — |  |  | (1) |
Balance at end of period | — |  |  | 1 |  |  | 4 |
Accumulated other comprehensive loss, end of period | $ | (955) |  |  | $ | (911) |  |  | $ | (434) |
(1) Refer to Note 11, "Derivative Instruments and Hedging Activities," of the notes to consolidated financial statements for disclosure of the line items in the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives.

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