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Accumulated other comprehensive loss

9 Months Ended

Sep. 30, 2018

Accumulated other comprehensive loss

NOTE 10 – Accumulated other comprehensive loss:

The components of, and changes within, accumulated other comprehensive losses attributable to Teva are presented in the table below:

		Net Unrealized Gains/(Losses)												Benefit Plans
		Foreign currency translation adjustments				Available-for- sale securities				Derivative financial instruments				Actuarial gains/(losses) and prior service (costs)/credits				Total
		(U.S.$ in millions)
Balance as of December 31, 2017 *		$	(1,316	)		$	1			$	(442	)		$	(91	)		$	(1,848	)
Other comprehensive income (loss) before reclassifications			(562	)			—				54				—				(508	)
Amounts reclassified to the statements of income			—								21				2				23
Net other comprehensive income (loss) before tax			(562	)			—				75				2				(485	)
Corresponding income tax			—				—				—				(2	)			(2	)
Net other comprehensive income (loss) after tax **			(562	)			—				75				—				(487	)
Balance as of September 30, 2018		$	(1,878	)		$	1			$	(367	)		$	(91	)		$	(2,335	)

* Following the adoption of ASU 2016-01, the Company recorded a $5 million opening balance reclassification from accumulated other comprehensive income to retained earnings.

** Amounts do not include a $15 million gain from foreign currency translation adjustments attributable to non-controlling interests.    

		Net Unrealized Gains/(Losses)												Benefit Plans
		Foreign currency translation adjustments				Available-for- sale securities				Derivative financial instruments				Actuarial gains/(losses) and prior service (costs)/credits				Total
		(U.S.$ in millions)
Balance, December 31, 2016		$	(2,769	)		$	(7	)		$	(302	)		$	(81	)		$	(3,159	)
Other comprehensive income (loss) before reclassifications			1,124				56				(138	)			(9	)			1,033
Amounts reclassified to the statements of income			(52	)			(41	)			20				2				(71	)
Net other comprehensive income (loss) before tax			1,072				15				(118	)			(7	)			962
Corresponding income tax			—				5				—				(5	)			—
Net other comprehensive income (loss) after tax *			1,072				20				(118	)			(12	)			962
Balance, September 30, 2017		$	(1,697	)		$	13			$	(420	)		$	(93	)		$	(2,197	)

* Amounts do not include a $64 million gain from foreign currency translation adjustments attributable to non-controlling interests.    

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI http://asc.fasb.org/topic&trid=2208762

+ Details

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