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Accumulated Other Comprehensive Income (Loss)
 6 Months Ended
Nov. 30, 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 loss (“AOCI”), net of tax, reported in our unaudited condensed consolidated financial statements for the periods ended November 30 (in millions; amounts in parentheses indicate debits to AOCI):

   Three Months Ended Six Months Ended 
   2016  2015 2016  2015 
Foreign currency translation loss:               
 Balance at beginning of period $ (502)  $ (391) $ (514)  $ (253) 
 Translation adjustments   (230)    (33)   (218)    (171) 
 Balance at end of period   (732)    (424)   (732)    (424) 
Retirement plans adjustments:               
 Balance at beginning of period   326    401   345    425 
 Reclassifications from AOCI   (19)    (18)   (38)    (42) 
 Balance at end of period   307    383   307    383 
Accumulated other comprehensive loss               
 at end of period $ (425)  $ (41) $ (425)  $ (41) 
                 

The following table presents details of the reclassifications from AOCI for the periods ended November 30 (in millions; amounts in parentheses indicate debits to earnings):

   Amount Reclassified from  Affected Line Item in the
   AOCI  Income Statement
   Three Months Ended Six Months Ended    
   2016 2015 2016 2015    
Amortization of retirement plans               
  prior service credits, before tax$ 30 $ 29 $ 60 $ 60  Salaries and employee benefits
Income tax benefit  (11)   (11)   (22)   (18)  Provision for income taxes
                 
AOCI reclassifications, net of tax$ 19 $ 18 $ 38 $ 42  Net income