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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Feb. 29, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]  
Accumulated Other Comprehensive Income (Loss)

(2) Accumulated Other Comprehensive Income (Loss)

 

The following table provides changes in accumulated other comprehensive income (loss) (“AOCI”), net of tax, reported in our unaudited condensed consolidated financial statements for the periods ended February 29, 2016 and February 28, 2015 (in millions; amounts in parentheses indicate debits to AOCI):

   Three Months Ended Nine Months Ended 
   2016  2015 2016  2015 
Foreign currency translation gain (loss):               
 Balance at beginning of period $ (424)  $ (72) $ (253)  $ 81 
 Translation adjustments   (99)    (152)   (270)    (305) 
 Balance at end of period   (523)    (224)   (523)    (224) 
Retirement plans adjustments:               
 Balance at beginning of period   383    391   425    425 
 Reclassifications from AOCI   (19)    (18)   (61)    (52) 
 Balance at end of period   364    373   364    373 
Accumulated other comprehensive (loss)                
 income at end of period $ (159)  $ 149 $ (159)  $ 149 
                 

The following table presents details of the reclassifications from AOCI for the periods ended February 29, 2016 and February 28, 2015 (in millions; amounts in parentheses indicate debits to earnings):

   Amount Reclassified from  Affected Line Item in the
   AOCI  Income Statement
   Three Months Ended Nine Months Ended    
   2016 2015 2016 2015    
Amortization of retirement plans               
  prior service credits, before tax$ 31 $ 28 $ 91 $ 83  Salaries and employee benefits
Income tax benefit  (12)   (10)   (30)   (31)  Provision for income taxes
                 
AOCI reclassifications, net of tax$ 19 $ 18 $ 61 $ 52  Net income