Accumulated Other Comprehensive Income (Loss)

18. Accumulated Other Comprehensive Income (Loss)

The following table presents changes in accumulated other comprehensive income (loss) (“AOCI”) by component for 2015, 2014 and 2013:

(in millions)	Unrealized Gains (Losses) on Available-for-sale Investments^(1),(2)			Benefit Plans			Foreign Currency Translation Adjustments⁽³⁾			Total
December 31, 2012	$	16		$	(4	)	$	(71	)	$	(59	)
Other comprehensive income (loss) before reclassifications		4			10			23			37
Amount reclassified from AOCI⁽⁴⁾		(13	)		—			—			(13	)
Net other comprehensive income (loss) for 2013		(9	)		10			23			24
December 31, 2013	$	7		$	6		$	(48	)	$	(35	)
Other comprehensive income (loss) before reclassifications		3			(2	)		(231	)		(230	)
Amount reclassified from AOCI⁽⁴⁾		(8	)		—			—			(8	)
Net other comprehensive income (loss) for 2014		(5	)		(2	)		(231	)		(238	)
December 31, 2014	$	2		$	4		$	(279	)	$	(273	)
Other comprehensive income (loss) before reclassifications		(1	)		1			(173	)		(173	)
Amount reclassified from AOCI⁽⁴⁾		(2	)		—			—			(2	)
Net other comprehensive income (loss) for 2015		(3	)		1			(173	)		(175	)
December 31, 2015	$	(1	)	$	5		$	(452	)	$	(448	)

(1)	All amounts are net of tax.

(2)	The tax benefit (expense) was not material for 2015, 2014 and 2013.

(3)	Amount for 2015 includes gains from a net investment hedge of $19 million, net of tax of $11 million.

(4)	The pre-tax amount reclassified from AOCI was included in net gain (loss) on investments on the consolidated statements of income.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580

Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details