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Stockholders' Equity and Non-controlling Interests
 9 Months Ended
Sep. 30, 2021
Equity [Abstract]  
Stockholders' Equity and Non-controlling Interests Stockholders’ Equity and Non-controlling Interests
Non-Controlling Interests
The Company's non-controlling interests are as follows:
September 30,December 31,
(In millions)20212020
Shanghai Visteon Automotive Electronics, Co., Ltd.$44 $44 
Yanfeng Visteon Automotive Electronics Co., Ltd.29 57 
Changchun Visteon FAWAY Automotive Electronics, Co., Ltd.
19 20 
Other
2 2 
$94 $123 
Accumulated Other Comprehensive Income (Loss)

Changes in Accumulated other comprehensive income (loss) (“AOCI”) and reclassifications out of AOCI by component include:
Three Months Ended September 30,Nine Months Ended
September 30,
(In millions)2021202020212020
Changes in AOCI:
Beginning balance
$(305)$(299)$(304)$(267)
Other comprehensive income (loss) before reclassification, net of tax
(7)18 (11)(13)
Amounts reclassified from AOCI
2 (1)5 (2)
Ending balance
$(310)$(282)$(310)$(282)
Changes in AOCI by Component:
Foreign currency translation adjustments
  Beginning balance
$(131)$(185)$(115)$(153)
Other comprehensive income (loss) before reclassification, net of tax (a)
(13)28 (29)(4)
  Ending balance
(144)(157)(144)(157)
Net investment hedge
  Beginning balance
(5)9 (15)4 
  Other comprehensive income (loss) before reclassification, net of tax (a)
5 (9)18 (1)
  Amounts reclassified from AOCI
(1)(2)(4)(5)
  Ending balance
(1)(2)(1)(2)
Benefit plans
  Beginning balance
(162)(111)(165)(114)
  Other comprehensive income (loss) before reclassification, net of tax (b)
1 (2)1 — 
  Amounts reclassified from AOCI1 1 4 2 
  Ending balance
(160)(112)(160)(112)
Unrealized hedging gain (loss)
  Beginning balance
(7)(12)(9)(4)
  Other comprehensive income (loss) before reclassification, net of tax (c)
— 1 (1)(8)
Amounts reclassified from AOCI2 — 5 1 
  Ending balance
(5)(11)(5)(11)
Total AOCI
$(310)$(282)$(310)$(282)
(a) There were no income tax effects for either period due to the valuation allowance.
(b) Net tax expense was less than $1 million related to benefit plans for the three and nine months ended September 30, 2021 and 2020.
(c) There were no income tax effects related to unrealized hedging gain (loss) for either period due to the valuation allowance.

Share Repurchase Program

During the first quarter of 2020, the Company purchased a total of 233,769 shares of Visteon common stock at an average price of $67.87 for an aggregate purchase amount of $16 million pursuant to an agreement with a third-party financial institution.