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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Feb. 28, 2017
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 February 28, 2017 and February 29, 2016 (in millions; amounts in parentheses indicate debits to AOCI):

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

Foreign currency translation loss:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

$

(732

)

 

$

(424

)

 

$

(514

)

 

$

(253

)

Translation adjustments

 

 

110

 

 

 

(99

)

 

 

(108

)

 

 

(270

)

Balance at end of period

 

 

(622

)

 

 

(523

)

 

 

(622

)

 

 

(523

)

Retirement plans adjustments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

 

307

 

 

 

383

 

 

 

345

 

 

 

425

 

Reclassifications from AOCI

 

 

(19

)

 

 

(19

)

 

 

(57

)

 

 

(61

)

Balance at end of period

 

 

288

 

 

 

364

 

 

 

288

 

 

 

364

 

Accumulated other comprehensive loss at end of period

 

$

(334

)

 

$

(159

)

 

$

(334

)

 

$

(159

)

 

The following table presents details of the reclassifications from AOCI for the periods ended February 28, 2017 and February 29, 2016 (in millions; amounts in parentheses indicate debits to earnings):

 

 

 

Amount Reclassified from

AOCI

 

 

Affected Line Item in the

Income Statement

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

 

 

Amortization of retirement plans

   prior service credits, before tax

 

$

31

 

 

$

31

 

 

$

91

 

 

$

91

 

 

Salaries and employee benefits

Income tax benefit

 

 

(12

)

 

 

(12

)

 

 

(34

)

 

 

(30

)

 

Provision for income taxes

AOCI reclassifications, net of tax

 

$

19

 

 

$

19

 

 

$

57

 

 

$

61

 

 

Net income