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Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015
Net income (loss) | $ 238 | $ (940) | $ (1,656) | $ 23
Other comprehensive income (loss), net of tax: |  |  |  |
Post-employment benefits | 7 | 10 | 17 | 34
Hedge instruments | 1 | 0 | 2 | (1)
Translation adjustments and other | 3 | (97) | (10) | (200)
Other comprehensive income (loss), net of tax | 11 | (87) | 9 | (167)
Comprehensive income (loss) | 249 | (1,027) | (1,647) | (144)
Less: Comprehensive (income) loss attributable to non-controlling interests | (257) | 519 | 727 | (53)
Comprehensive income (loss) attributable to Icahn Enterprises | (8) | (508) | (920) | (197)
Limited partners |  |  |  |
Net income (loss) |  |  | (904) | (66)
Other comprehensive income (loss), net of tax: |  |  |  |
Other comprehensive income (loss), net of tax |  |  | 2 | (127)
Comprehensive income (loss) attributable to Icahn Enterprises | (8) | (498) | (902) | (193)
General partner |  |  |  |
Net income (loss) |  |  | (18) | (1)
Other comprehensive income (loss), net of tax: |  |  |  |
Other comprehensive income (loss), net of tax |  |  | 0 | (3)
Comprehensive income (loss) attributable to Icahn Enterprises | 0 | (10) | (18) | (4)
Icahn Enterprises Holdings [Member] |  |  |  |
Net income (loss) | 238 | (940) | (1,655) | 24
Other comprehensive income (loss), net of tax: |  |  |  |
Post-employment benefits | 7 | 10 | 17 | 34
Hedge instruments | 1 | 0 | 2 | (1)
Translation adjustments and other | 3 | (97) | (10) | (200)
Other comprehensive income (loss), net of tax | 11 | (87) | 9 | (167)
Comprehensive income (loss) | 249 | (1,027) | (1,646) | (143)
Less: Comprehensive (income) loss attributable to non-controlling interests | (257) | 519 | 727 | (53)
Comprehensive income (loss) attributable to Icahn Enterprises | (8) | (508) | (919) | (196)
Icahn Enterprises Holdings [Member] | Limited partners |  |  |  |
Net income (loss) |  |  | (912) | (65)
Other comprehensive income (loss), net of tax: |  |  |  |
Other comprehensive income (loss), net of tax |  |  | 2 | (129)
Comprehensive income (loss) attributable to Icahn Enterprises | (8) | (503) | (910) | (194)
Icahn Enterprises Holdings [Member] | General partner |  |  |  |
Net income (loss) |  |  | (9) | (1)
Other comprehensive income (loss), net of tax: |  |  |  |
Other comprehensive income (loss), net of tax |  |  | 0 | (1)
Comprehensive income (loss) attributable to Icahn Enterprises | $ 0 | $ (5) | $ (9) | $ (2)

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- Definition Principally includes change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Also includes other changes in other comprehensive income not otherwise identified. + References No definition available. + Details
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- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831223 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e557-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 + Details
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