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Equity | 3 Months Ended
--- | ---
Mar. 31, 2014
Equity [Abstract] |
EQUITY | EQUITY Changes in Equity The following table provides a reconciliation of the beginning and ending equity attributable to stockholders of The AES Corporation, noncontrolling interests and total equity as of the periods indicated:
|  | Three Months Ended March 31, 2014 |  | Three Months Ended March 31, 2013
|  | The AES Corporation Stockholders’ Equity |  | Noncontrolling Interests |  | Total Equity |  | The AES Corporation Stockholders’ Equity |  | Noncontrolling Interests |  | Total Equity
|  | (in millions)
Balance at the beginning of the period |  | $ | 4,330 |  |  | $ | 3,321 |  |  | $ | 7,651 |  |  | $ | 4,569 |  |  | $ | 2,945 |  |  | $ | 7,514 |
Net income (loss) |  | (58 | ) |  | 124 |  |  | 66 |  |  | 82 |  |  | 117 |  |  | 199 |
Total foreign currency translation adjustment, net of income tax |  | (40 | ) |  | 51 |  |  | 11 |  |  | (42 | ) |  | 7 |  |  | (35 | )
Total change in derivative fair value, net of income tax |  | (47 | ) |  | (54 | ) |  | (101 | ) |  | 7 |  |  | 1 |  |  | 8 |
Total pension adjustments, net of income tax |  | 2 |  |  | 4 |  |  | 6 |  |  | 3 |  |  | 11 |  |  | 14 |
Capital contributions from noncontrolling interests |  | — |  |  | 31 |  |  | 31 |  |  | — |  |  | 55 |  |  | 55 |
Distributions to noncontrolling interests |  | — |  |  | (24 | ) |  | (24 | ) |  | — |  |  | (27 | ) |  | (27 | )
Disposition of businesses |  | — |  |  | (5 | ) |  | (5 | ) |  | — |  |  | — |  |  | — |
Issuance and exercise of stock-based compensation benefit plans, net of income tax |  | 6 |  |  | — |  |  | 6 |  |  | 14 |  |  | — |  |  | 14 |
Acquisition of subsidiary shares from noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | (1 | )
Balance at the end of the period |  | $ | 4,193 |  |  | $ | 3,448 |  |  | $ | 7,641 |  |  | $ | 4,633 |  |  | $ | 3,108 |  |  | $ | 7,741 |
Accumulated Other Comprehensive Loss The changes in accumulated other comprehensive loss by component, net of tax and noncontrolling interests for the three months ended March 31, 2014 were as follows:
|  | Unrealized derivative losses, net |  | Unfunded pension obligations, net |  | Foreign currency translation adjustment, net |  | Total
|  | (in millions)
Balance at the beginning of the period |  | $ | (307 | ) |  | $ | (291 | ) |  | $ | (2,284 | ) |  | $ | (2,882 | )
Other comprehensive income before reclassifications |  | (66 | ) |  | — |  |  | (46 | ) |  | (112 | )
Amounts reclassified from accumulated other comprehensive loss |  | 19 |  |  | 2 |  |  | 6 |  |  | 27 |
Net current-period other comprehensive income |  | (47 | ) |  | 2 |  |  | (40 | ) |  | (85 | )
Balance at the end of the period |  | $ | (354 | ) |  | $ | (289 | ) |  | $ | (2,324 | ) |  | $ | (2,967 | )
Reclassifications out of accumulated other comprehensive loss for the periods indicated were as follows:
Details About Accumulated Other Comprehensive Loss Components |  | Affected Line Item in the Condensed Consolidated Statement of Operations |  | Three Months Ended March 31, 2014 |  | Three Months Ended March 31, 2013
|  |  |  | (in millions) (1)
Unrealized derivative losses, net
|  | Non-regulated revenue |  | $ | 13 |  |  | $ | — |
|  | Non-regulated cost of sales |  | 1 |  |  | (1 | )
|  | Interest expense |  | (32 | ) |  | (35 | )
|  | Foreign currency transaction gains (losses) |  | (3 | ) |  | 7 |
|  | Income from continuing operations before taxes and equity in earnings of affiliates |  | (21 | ) |  | (29 | )
|  | Income tax expense |  | 3 |  |  | 7 |
|  | Net equity in earnings of affiliates |  | (1 | ) |  | (2 | )
|  | Income from continuing operations |  | (19 | ) |  | (24 | )
|  | Income from continuing operations attributable to noncontrolling interests |  | — |  |  | 2 |
|  | Net income (loss) attributable to The AES Corporation |  | $ | (19 | ) |  | $ | (22 | )
Amortization of defined benefit pension actuarial loss, net
|  | Regulated cost of sales |  | (8 | ) |  | (20 | )
|  | Non-regulated cost of sales |  | (1 | ) |  | (1 | )
|  | Income from continuing operations before taxes and equity in earnings of affiliates |  | (9 | ) |  | (21 | )
|  | Income tax expense |  | 3 |  |  | 7 |
|  | Income from continuing operations |  | (6 | ) |  | (14 | )
|  | Income from continuing operations attributable to noncontrolling interests |  | 4 |  |  | 11 |
|  | Net income (loss) attributable to The AES Corporation |  | $ | (2 | ) |  | $ | (3 | )
Foreign currency translation adjustment, net
|  | Gain on sale of investments |  | $ | — |  |  | $ | 3 |
|  | Net loss from disposal and impairments of discontinued businesses |  | (6 | ) |  | — |
|  | Net income (loss) attributable to The AES Corporation |  | $ | (6 | ) |  | $ | 3 |
Total reclassifications for the period, net of income tax and noncontrolling interests |  | $ | (27 | ) |  | $ | (22 | )
_____________________________
(1) | Amounts in parentheses indicate debits to the condensed consolidated statement of operations.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: 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 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
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