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Note 9, Equity and Noncontrolling Interests | 9 Months Ended
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Jun. 30, 2017
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] |
Note 9. | EQUITY AND NONCONTROLLING INTERESTS
The following table presents changes in consolidated shareholders' equity attributable to Adient and noncontrolling interests:
(in millions) |  | Ordinary Shares |  | Additional Paid-in Capital |  | Retained Earnings |  | Parent's Net Investment |  | Accumulated Other Comprehensive Income (Loss) |  | Shareholders' Equity Attributable to Adient |  | Shareholders' Equity Attributable to Noncontrolling Interests |  | Total Equity
Balance at September 30, 2015 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,873 |  |  | $ | (247 | ) |  | $ | 5,626 |  |  | $ | 141 |  |  | $ | 5,767 |
Net income |  | — |  |  | — |  |  | — |  |  | (656 | ) |  | — |  |  | (656 | ) |  | 42 |  |  | (614 | )
Foreign currency translation adjustments |  | — |  |  | — |  |  | — |  |  | — |  |  | (54 | ) |  | (54 | ) |  | 1 |  |  | (53 | )
Realized and unrealized gains (losses) on derivatives |  | — |  |  | — |  |  | — |  |  | — |  |  | 12 |  |  | 12 |  |  | — |  |  | 12 |
Change in Parent's net investment |  | — |  |  | — |  |  | — |  |  | (80 | ) |  | — |  |  | (80 | ) |  | — |  |  | (80 | )
Change in noncontrolling interest share |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 2 |
Dividends attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (55 | ) |  | (55 | )
Balance at June 30, 2016 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,137 |  |  | $ | (289 | ) |  | $ | 4,848 |  |  | $ | 131 |  |  | $ | 4,979 |
Balance at September 30, 2016 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,486 |  |  | $ | (276 | ) |  | $ | 4,210 |  |  | $ | 131 |  |  | $ | 4,341 |
Net income |  | — |  |  | — |  |  | 480 |  |  | 65 |  |  | — |  |  | 545 |  |  | 50 |  |  | 595 |
Change in Parent's net investment |  | — |  |  | — |  |  | — |  |  | (880 | ) |  | — |  |  | (880 | ) |  | — |  |  | (880 | )
Transfers from former Parent |  | — |  |  | 326 |  |  | — |  |  | — |  |  | — |  |  | 326 |  |  | — |  |  | 326 |
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation |  | — |  |  | 3,671 |  |  | — |  |  | (3,671 | ) |  | — |  |  | — |  |  | — |  |  | — |
Foreign currency translation adjustments |  | — |  |  | — |  |  | — |  |  | — |  |  | (229 | ) |  | (229 | ) |  | 2 |  |  | (227 | )
Realized and unrealized gains (losses) on derivatives |  | — |  |  | — |  |  | — |  |  | — |  |  | 12 |  |  | 12 |  |  | — |  |  | 12 |
Dividends declared ($0.275 per share) |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | (26 | )
Repurchase and retirement of ordinary shares |  | — |  |  | (40 | ) |  | — |  |  | — |  |  | — |  |  | (40 | ) |  | — |  |  | (40 | )
Dividends attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (41 | ) |  | (41 | )
Change in noncontrolling interest share |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | 5 |
Share based compensation |  | — |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | 9 |  |  | — |  |  | 9 |
Balance at June 30, 2017 |  | $ | — |  |  | $ | 3,966 |  |  | $ | 454 |  |  | $ | — |  |  | $ | (493 | ) |  | $ | 3,927 |  |  | $ | 147 |  |  | $ | 4,074 |
The change in Parent's net investment includes all intercompany activity with the former Parent prior to separation, including a $1.5 billion non-cash settlement during the three months ended December 31, 2016. During March 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in April 2017. In July 2017, Adient declared a dividend of $0.275 per ordinary share, payable in August 2017. During the three months ended June 30, 2017, Adient repurchased 573,437 ordinary shares for $40 million. Repurchased shares were retired immediately upon repurchase. Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests:
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
(in millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Beginning balance |  | $ | 46 |  |  | $ | 42 |  |  | $ | 34 |  |  | $ | 31 |
Net income |  | 6 |  |  | 7 |  |  | 18 |  |  | 19 |
Foreign currency translation adjustments |  | 1 |  |  | — |  |  | 1 |  |  | 1 |
Dividends |  | (31 | ) |  | — |  |  | (31 | ) |  | (2 | )
Ending balance |  | $ | 22 |  |  | $ | 49 |  |  | $ | 22 |  |  | $ | 49 |
The following table presents changes in AOCI attributable to Adient:
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
(in millions, net of tax) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Foreign currency translation adjustments |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (619 | ) |  | $ | (198 | ) |  | $ | (260 | ) |  | $ | (229 | )
Aggregate adjustment for the period (net of tax effect of $0, $5, $0 and $16) |  | 130 |  |  | (85 | ) |  | (229 | ) |  | (54 | )
Balance at end of period |  | (489 | ) |  | (283 | ) |  | (489 | ) |  | (283 | )
Realized and unrealized gains (losses) on derivatives |  |  |  |  |  |  |  |
Balance at beginning of period |  | (5 | ) |  | (9 | ) |  | (14 | ) |  | (17 | )
Current period changes in fair value (net of tax effect of $0, $4, $0 and $9) |  | — |  |  | 10 |  |  | 1 |  |  | 27 |
Reclassification to income (net of tax effect of $0, $(4), $2 and $(10))* |  | 3 |  |  | (6 | ) |  | 11 |  |  | (15 | )
Balance at end of period |  | (2 | ) |  | (5 | ) |  | (2 | ) |  | (5 | )
Pension and postretirement plans |  |  |  |  |  |  |  |
Balance at beginning of period |  | (2 | ) |  | (1 | ) |  | (2 | ) |  | (1 | )
Balance at end of period |  | (2 | ) |  | (1 | ) |  | (2 | ) |  | (1 | )
Accumulated other comprehensive income (loss), end of period |  | $ | (493 | ) |  | $ | (289 | ) |  | $ | (493 | ) |  | $ | (289 | )
* Refer to Note 6, "Derivative Instruments and Hedging Activities," of the notes to consolidated financial statements for disclosure of the line items on the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives.

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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 310 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707 Reference 2: 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 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)) -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 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 5: 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(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: 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(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: 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 8: 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(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 9: 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 10: 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)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 11: 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 12: 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 Reference 13: 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 14: 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 15: 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 16: 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 + Details
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