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Shareholders’ Equity and Comprehensive Earnings | 6 Months Ended
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Jun. 30, 2017
Shareholders’ Equity |
Comprehensive Income (Loss) Note [Text Block] | 14. Shareholders’ Equity and Comprehensive Earnings In April of 2017, the company’s board of directors declared a two-for-one split of Ball Corporation’s common stock and increased the quarterly cash dividend by 54 percent to 10 cents on a post-split basis. The stock split was effective as of May 16, 2017. Accumulated Other Comprehensive Earnings (Loss) The activity related to accumulated other comprehensive earnings (loss) was as follows:
($ in millions) |  | Foreign Currency Translation (Net of Tax) |  | Pension and Other Postretirement Benefits (Net of Tax) |  | Effective Derivatives (Net of Tax) |  | Accumulated Other Comprehensive Earnings (Loss)
Balance at December 31, 2016 |  | $ | (329) |  | $ | (590) |  | $ | (22) |  | $ | (941)
Other comprehensive earnings (loss) before reclassifications |  |  | (3) |  |  | (23) |  |  | (25) |  |  | (51)
Amounts reclassified from accumulated other comprehensive earnings (loss) |  |  | — |  |  | 11 |  |  | 62 |  |  | 73
Balance at June 30, 2017 |  | $ | (332) |  | $ | (602) |  | $ | 15 |  | $ | (919)
The following table provides additional details of the amounts recognized into net earnings from accumulated other comprehensive earnings (loss):
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
($ in millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |
Commodity contracts recorded in net sales |  | $ | — |  | $ | — |  | $ | (3) |  | $ | 3
Commodity contracts recorded in cost of sales |  |  | 9 |  |  | (3) |  |  | 17 |  |  | (10)
Currency exchange contracts recorded in selling, general and administrative |  |  | — |  |  | (1) |  |  | — |  |  | (1)
Cross-currency swaps recorded in selling, general and administrative |  |  | (71) |  |  | 1 |  |  | (84) |  |  | 1
Cross-currency swaps recorded in interest expense |  |  | 5 |  |  | — |  |  | 10 |  |  | —
Commodity and currency exchange contracts attributable to the divestment business recorded in business consolidation and other activities |  |  | — |  |  | (4) |  |  | — |  |  | (4)
Total before tax effect |  |  | (57) |  |  | (7) |  |  | (60) |  |  | (11)
Tax benefit (expense) on amounts reclassified into earnings |  |  | 13 |  |  | — |  |  | (2) |  |  | (2)
Recognized gain (loss) |  | $ | (44) |  | $ | (7) |  | $ | (62) |  | $ | (13)
Amortization of pension and other postretirement benefits: (a) |  |  |  |  |  |  |  |  |  |  |  |
Prior service income (expense) |  | $ | — |  | $ | 2 |  | $ | — |  | $ | 2
Actuarial gains (losses) |  |  | (8) |  |  | (90) |  |  | (17) |  |  | (99)
Total before tax effect |  |  | (8) |  |  | (88) |  |  | (17) |  |  | (97)
Tax benefit (expense) on amounts reclassified into earnings |  |  | 3 |  |  | 23 |  |  | 6 |  |  | 26
Recognized gain (loss) |  | $ | (5) |  | $ | (65) |  | $ | (11) |  | $ | (71)
| (a) |  | The pension components are included in the computation of net periodic benefit cost included in Note 13.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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