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STATEMENT OF CONSOLIDATED EQUITY (unaudited) - 3 months ended Dec. 31, 2018 - USD ($) $ in Millions | Total | Common stock [Member] | Paid-in capital [Member] | Retained earnings [Member] | Accumulated other comprehensive income (loss) [Member] | [1]
--- | --- | --- | --- | --- | --- | ---
Beginning Balance at Sep. 30, 2018 |  | $ 3,406 | $ 1 | $ 946 | $ 2,750 | $ (291)
Adoption of new accounting pronouncements | [2] | (1) |  |  | 33 | (34)
Total comprehensive loss |  |  |  |  |  |
Net loss |  | (48) |  |  | (48) |
Other comprehensive loss |  | (37) |  |  |  | (37)
Regular dividends, $0.25 per common share |  | (16) |  |  | (16) |
Common shares issued under stock incentive and other plans | [3] | 1 |  | 1 |  |
Ending Balance at Dec. 31, 2018 |  | $ 3,305 | $ 1 | $ 947 | $ 2,719 | $ (362)
[1] | At December 31, 2018 and September 30, 2018, the after-tax accumulated other comprehensive loss attributable to Ashland of $362 million and $291 million, respectively, was each comprised of net unrealized translation losses of $359 million and $328 million, respectively, net unrealized gains on investment securities of zero and $34 million, respectively, and unrecognized prior service costs as a result of certain employee benefit plan amendments of $3 million and unrecognized prior services credits of $3 million, respectively.
[2] | Represents the cumulative-effect adjustment related to the adoption of the new guidance related to the accounting for equity securities and the tax effects of intercompany transfers during the three months ended December 31, 2018. See Note A for more information.
[3] | Common shares issued were 140,614 for the three months ended December 31, 2018.

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