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STATEMENT OF CONSOLIDATED EQUITY (unaudited) - 9 months ended Jun. 30, 2019 - 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] |  |  |  | 34 | (34)
Total comprehensive income (loss) |  |  |  |  |  |
Net income (loss) |  | 94 |  |  | 94 |
Other comprehensive income (loss) |  | (43) |  |  |  | (43)
Regular dividends, $0.775 per common share |  | (48) |  |  | (48) |
Common shares issued under stock incentive and other plans | [3] | 8 |  | 8 |  |
Repurchase of common stock | [4] | (200) |  | (200) |  |
Ending Balance at Jun. 30, 2019 |  | $ 3,217 | $ 1 | $ 754 | $ 2,830 | $ (368)
[1] | At June 30, 2019 and September 30, 2018, the after-tax accumulated other comprehensive loss attributable to Ashland of $367 million and $291 million, respectively, was each comprised of net unrealized translation losses of $365 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 fiscal 2019. See Note A for more information.
[3] | Common shares issued were 281,077 for the nine months ended June 30, 2019.
[4] | Common shares repurchased were 2,236,546 for the nine months ended June 30, 2019.

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