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Note 9. Equity and Noncontrolling Interests | 3 Months Ended
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Dec. 31, 2017
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] |
9. Equity 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, 2016 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,452 |  |  | $ | (276 | ) |  | $ | 4,176 |  |  | $ | 131 |  |  | $ | 4,307 |
Net income |  | — |  |  | — |  |  | 77 |  |  | 65 |  |  | — |  |  | 142 |  |  | 17 |  |  | 159 |
Change in Parent's net investment |  | — |  |  | — |  |  | — |  |  | (880 | ) |  | — |  |  | (880 | ) |  | — |  |  | (880 | )
Transfers from former Parent |  | — |  |  | 228 |  |  | — |  |  | — |  |  | — |  |  | 228 |  |  | — |  |  | 228 |
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation |  | — |  |  | 3,637 |  |  | — |  |  | (3,637 | ) |  | — |  |  | — |  |  | — |  |  | — |
Foreign currency translation adjustments |  | — |  |  | — |  |  | — |  |  | — |  |  | (447 | ) |  | (447 | ) |  | (1 | ) |  | (448 | )
Realized and unrealized gains (losses) on derivatives |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | (2 | ) |  | — |  |  | (2 | )
Dividends attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (16 | ) |  | (16 | )
Change in noncontrolling interest share |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 2 |
Balance at December 31, 2016 |  | $ | — |  |  | $ | 3,865 |  |  | $ | 77 |  |  | $ | — |  |  | $ | (725 | ) |  | $ | 3,217 |  |  | $ | 133 |  |  | $ | 3,350 |
Balance at September 30, 2017 |  | $ | — |  |  | $ | 3,942 |  |  | $ | 734 |  |  | $ | — |  |  | $ | (397 | ) |  | $ | 4,279 |  |  | $ | 313 |  |  | $ | 4,592 |
Net income |  | — |  |  | — |  |  | (216 | ) |  | — |  |  | — |  |  | (216 | ) |  | 13 |  |  | (203 | )
Foreign currency translation adjustments |  | — |  |  | — |  |  | — |  |  | — |  |  | 71 |  |  | 71 |  |  | 4 |  |  | 75 |
Realized and unrealized gains (losses) on derivatives |  | — |  |  | — |  |  | — |  |  | — |  |  | (10 | ) |  | (10 | ) |  | — |  |  | (10 | )
Dividends declared ($0.275 per share) |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | — |  |  | (26 | ) |  | — |  |  | (26 | )
Dividends attributable to noncontrolling interests |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (9 | ) |  | (9 | )
Share based compensation |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | 6 |
Other |  | — |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 4 |
Balance at December 31, 2017 |  | $ | — |  |  | $ | 3,952 |  |  | $ | 492 |  |  | $ | — |  |  | $ | (336 | ) |  | $ | 4,108 |  |  | $ | 321 |  |  | $ | 4,429 |
The change in Parent's net investment during the fiscal quarter ended December 31, 2016 includes all intercompany activity with the former Parent prior to separation, including a $1.5 billion non-cash settlement. In September 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2017. In November 2017, Adient declared a dividend of $0.275 per ordinary share, which is payable in February 2018. The following table presents changes in AOCI attributable to Adient:
|  | Three Months Ended December 31,
(in millions) |  | 2017 |  | 2016
Foreign currency translation adjustments |  |  |  |
Balance at beginning of period |  | $ | (398 | ) |  | $ | (260 | )
Aggregate adjustment for the period (net of tax effect of $0 and $0) |  | 71 |  |  | (447 | )
Balance at end of period |  | (327 | ) |  | (707 | )
Realized and unrealized gains (losses) on derivatives |  |  |  |
Balance at beginning of period |  | 3 |  |  | (14 | )
Current period changes in fair value (net of tax effect of $(2) and $(2)) |  | (9 | ) |  | (4 | )
Reclassification to income (net of tax effect of $0 and $1)* |  | (1 | ) |  | 2 |
Balance at end of period |  | (7 | ) |  | (16 | )
Pension and postretirement plans |  |  |  |
Balance at beginning of period |  | (2 | ) |  | (2 | )
Balance at end of period |  | (2 | ) |  | (2 | )
Accumulated other comprehensive income (loss), end of period |  | $ | (336 | ) |  | $ | (725 | )
* Refer to Note 7, "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. The following table presents changes in the redeemable noncontrolling interests:
|  | Three Months Ended December 31,
(in millions) |  | 2017 |  | 2016
Beginning balance |  | $ | 28 |  |  | $ | 34 |
Net income |  | 7 |  |  | 5 |
Foreign currency translation adjustments |  | 1 |  |  | (1 | )
Dividends |  | (8 | ) |  | — |
Change in noncontrolling interest share |  | 1 |  |  | — |
Ending balance |  | $ | 29 |  |  | $ | 38 |

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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 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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