v3.3.1.900
Changes in Accumulated Other Comprehensive Income
 12 Months Ended
Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Changes in Accumulated Comprehensive Income (Loss)
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The changes in accumulated other comprehensive income (loss) attributable to Delphi (net of tax) are shown below. Other comprehensive income includes activity relating to discontinued operations.
 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(in millions)
Foreign currency translation adjustments:
 
 
 
 
 
Balance at beginning of year
$
(333
)
 
$
(17
)
 
$
(62
)
Aggregate adjustment for the year
(328
)
 
(316
)
 
45

Balance at end of year
(661
)
 
(333
)
 
(17
)
 
 
 
 
 
 
Gains (losses) on derivatives:
 
 
 
 
 
Balance at beginning of year
$
(78
)
 
$
2

 
$
14

Other comprehensive income before reclassifications (net tax effect of $30 million, $32 million and $0 million)
(118
)
 
(92
)
 
(14
)
Reclassification to income (net tax effect of $28 million, $1 million and $5 million)
90

 
12

 
2

Balance at end of year
(106
)
 
(78
)
 
2

 
 
 
 
 
 
Pension and postretirement plans:
 
 
 
 
 
Balance at beginning of year
$
(330
)
 
$
(222
)
 
$
(189
)
Other comprehensive income before reclassifications (net tax effect of $5 million, $24 million and $7 million)
41

 
(117
)
 
(40
)
Reclassification to income (net tax effect of $3 million, $2 million and $2 million)
23

 
9

 
7

Balance at end of year
(266
)
 
(330
)
 
(222
)
 
 
 
 
 
 
Accumulated other comprehensive loss, end of year
$
(1,033
)
 
$
(741
)
 
$
(237
)
Reclassifications from accumulated other comprehensive income (loss) to income were as follows:
Reclassification Out of Accumulated Other Comprehensive Income (Loss)
Details About Accumulated Other Comprehensive Income Components
 
Year Ended December 31,
 
Affected Line Item in the Statement of Operations
 
2015
 
2014
 
2013
 
 
 
(in millions)
 
 
Gains (losses) on derivatives:
 
 
 
 
 
 
 
 
Commodity derivatives
 
$
(44
)
 
$
(17
)
 
$
(22
)
 
Cost of sales
Foreign currency derivatives
 
(74
)
 
4

 
23

 
Cost of sales
Foreign currency derivatives
 
—

 
—

 
2

 
Other income
 
 
(118
)
 
(13
)
 
3

 
Income before income taxes
 
 
28

 
1

 
(5
)
 
Income tax expense
 
 
(90
)
 
(12
)
 
(2
)
 
Net income
 
 
—

 
—

 
—

 
Net income attributable to noncontrolling interest
 
 
$
(90
)
 
$
(12
)
 
$
(2
)
 
Net income attributable to Delphi
 
 
 
 
 
 
 
 
 
Pension and postretirement plans:
 
 
 
 
 
 
 
 
Actuarial loss
 
$
(18
)
 
$
(11
)
 
$
(9
)
 
(1)
Settlement loss
 
(11
)
 
—

 
—

 
(1)
Curtailment gain
 
3

 
—

 
—

 
(1)
 
 
(26
)
 
(11
)
 
(9
)
 
Income before income taxes
 
 
3

 
2

 
2

 
Income tax expense
 
 
(23
)
 
(9
)
 
(7
)
 
Net income
 
 
—

 
—

 
—

 
Net income attributable to noncontrolling interest
 
 
$
(23
)
 
$
(9
)
 
$
(7
)
 
Net income attributable to Delphi
 
 
 
 
 
 
 
 
 
Total reclassifications for the year
 
$
(113
)
 
$
(21
)
 
$
(9
)
 
 
(1)
These accumulated other comprehensive loss components are included in the computation of net periodic pension cost (see Note 12. Pension Benefits for additional details).