The changes in accumulated other comprehensive income (loss) attributable to Delphi (net of tax) for the three and nine months ended September 30, 2014 and 2013 are as follows: | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | 2014 | | 2013 | | 2014 | | 2013 | | | | | | | | | | (in millions) | Foreign currency translation adjustments: | | | | | | | | Balance at beginning of period | $ | (8 | ) | | $ | (179 | ) | | $ | (17 | ) | | $ | (62 | ) | Aggregate adjustment for the period | (176 | ) | | 110 |
| | (167 | ) | | (7 | ) | Balance at end of period | (184 | ) | | (69 | ) | | (184 | ) | | (69 | ) | | | | | | | | | Gains (losses) on derivatives: | | | | | | | | Balance at beginning of period | $ | 9 |
| | $ | (25 | ) | | $ | 2 |
| | $ | 14 |
| Other comprehensive income before reclassifications (net tax effect of $8 million, $10 million, $5 million and $9 million) | (30 | ) | | 4 |
| | (27 | ) | | (29 | ) | Reclassification to income (net tax effect of $3 million, $5 million, $5 million and $1 million) | 7 |
| | 6 |
| | 11 |
| | — |
| Balance at end of period | (14 | ) | | (15 | ) | | (14 | ) | | (15 | ) | | | | | | | | | Pension and postretirement plans: | | | | | | | | Balance at beginning of period | $ | (220 | ) | | $ | (173 | ) | | $ | (222 | ) | | $ | (189 | ) | Other comprehensive income before reclassifications (net tax effect of $4 million, $2 million, $3 million and $2 million) | 10 |
| | (7 | ) | | 8 |
| | 6 |
| Reclassification to income (net tax effect of $0 million, $0 million, $0 million and $1 million) | 2 |
| | 2 |
| | 6 |
| | 5 |
| Balance at end of period | (208 | ) | | (178 | ) | | (208 | ) | | (178 | ) | | | | | | | | | Accumulated other comprehensive (loss) income, end of period | $ | (406 | ) | | $ | (262 | ) | | $ | (406 | ) | | $ | (262 | ) |
Reclassifications from accumulated other comprehensive income to income for the three and nine months ended September 30, 2014 were as follows: | | | | | | | | | | | | Reclassification out of Accumulated Other Comprehensive Income | Details about Accumulated Other Comprehensive Income Components | | Three Months Ended September 30, 2014 | | Nine Months Ended September 30, 2014 | | Affected Line Item in the Statement of Operations | | | | | | | | | | (in millions) | | | Gains (losses) on derivatives: | | | | | | | Commodity derivatives | | $ | (3 | ) | | $ | (13 | ) | | Cost of sales | Foreign currency derivatives | | 1 |
| | 7 |
| | Cost of sales | Foreign currency derivatives | | (2 | ) | | — |
| | Other income | | | (4 | ) | | (6 | ) | | Income before income taxes | | | (3 | ) | | (5 | ) | | Income tax expense | | | (7 | ) | | (11 | ) | | Net income | | | — |
| | — |
| | Net income attributable to noncontrolling interest | | | $ | (7 | ) | | $ | (11 | ) | | Net income attributable to Delphi | | | | | | | | Pension and postretirement plans: | | | | | | | Actuarial gains/(losses) | | $ | (2 | ) | | $ | (6 | ) | | (1) | | | (2 | ) | | (6 | ) | | Income before income taxes | | | — |
| | — |
| | Income tax expense | | | (2 | ) | | (6 | ) | | Net income | | | — |
| | — |
| | Net income attributable to noncontrolling interest | | | $ | (2 | ) | | $ | (6 | ) | | Net income attributable to Delphi | | | | | | | | Total reclassifications for the period | | $ | (9 | ) | | $ | (17 | ) | | |
| | (1) | These accumulated other comprehensive loss components are included in the computation of net periodic pension cost (see Note 9. Pension Benefits for additional details). |
|