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Note 9: Equity

12 Months Ended

Dec. 31, 2011

Notes to Consolidated Financial Statements [Abstract]

Changes in non-controlling interests that do not result in a change of control, and where there is a difference between fair value and carrying value, are accounted for as equity transactions. A summary of these changes in ownership interests in subsidiaries and the pro-forma effect on Net income attributable to common shareowners had they been recorded through net income is provided below:

(Dollars in millions)		2011		2010		2009
Net income attributable to common shareowners		$	4,979	$	4,373	$	3,829

Transfers to non-controlling interests:
	Increase in common stock for sale of subsidiary shares		3		-		-
	Decrease in common stock for purchase of subsidiary shares		(54)		(12)		(67)

Net income attributable to common shareowners after transfers to non-controlling interests		$	4,928	$	4,361	$	3,762

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

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