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CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($)
$ in Millions
Total
Total Moody's Shareholders' Equity
Common Stock
Capital Surplus
Retained Earnings
Treasury Stock
Accumulated Other Comprehensive Loss
Non- Controlling Interests
Common stock, shares issued beginning balance (in shares) at Dec. 31, 2021     342,900,000          
Treasury stock, common, beginning balance (shares) at Dec. 31, 2021           (157,300,000)    
Beginning Balance at Dec. 31, 2021 $ 2,916 $ 2,727 $ 3 $ 885 $ 12,762 $ (10,513) $ (410) $ 189
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net Income 1,128 1,128     1,128     0
Dividends (391) (389)     (389)     (2)
Stock-based compensation 130 130   130        
Shares issued for stock-based compensation plans at average cost, net (64) (64)   (34)   $ (30)    
Shares issued for stock-based compensation plans at average cost, net (in shares)           600,000    
Shares issued as consideration to acquire kompany [1] 44 44   35   $ 9    
Shares issued as consideration to acquire kompany (shares) [1]           100,000    
Treasury shares repurchased (983) (983)   (3)   $ (980)    
Treasury shares repurchased (in shares)           (3,100,000)    
Currency translation adjustment, net of net investment hedge activity (net of tax) (355) (343)         (343) (12)
Net actuarial gains and prior service cost (net of tax) 2 2         2  
Amortization of prior service credits/ actuarial gains and settlement credit 2 2         2  
Net realized and unrealized gain on cash flow hedges 1 1         1  
Common stock, shares issued ending balance (in shares) at Sep. 30, 2022     342,900,000          
Treasury stock, common, ending balance (shares) at Sep. 30, 2022           (159,700,000)    
Ending Balance at Sep. 30, 2022 2,430 2,255 $ 3 1,013 13,501 $ (11,514) (748) 175
Common stock, shares issued beginning balance (in shares) at Jun. 30, 2022     342,900,000          
Treasury stock, common, beginning balance (shares) at Jun. 30, 2022           (159,400,000)    
Beginning Balance at Jun. 30, 2022 2,479 2,294 $ 3 965 13,328 $ (11,403) (599) 185
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net Income 303 303     303     0
Dividends (131) (130)     (130)     (1)
Stock-based compensation 46 46   46        
Shares issued for stock-based compensation plans at average cost, net 3 3   2   $ 1    
Shares issued for stock-based compensation plans at average cost, net (in shares)           100,000    
Treasury shares repurchased (112) (112)   0   $ (112)    
Treasury shares repurchased (in shares)           (400,000)    
Currency translation adjustment, net of net investment hedge activity (net of tax) (159) (150)         (150) (9)
Net actuarial gains and prior service cost (net of tax) 0              
Amortization of prior service credits/ actuarial gains and settlement credit 1 1         1  
Common stock, shares issued ending balance (in shares) at Sep. 30, 2022     342,900,000          
Treasury stock, common, ending balance (shares) at Sep. 30, 2022           (159,700,000)    
Ending Balance at Sep. 30, 2022 $ 2,430 2,255 $ 3 1,013 13,501 $ (11,514) (748) 175
Common stock, shares issued beginning balance (in shares) at Dec. 31, 2022     342,900,000          
Treasury stock, common, beginning balance (shares) at Dec. 31, 2022 (159,702,362)         (159,700,000)    
Beginning Balance at Dec. 31, 2022 $ 2,689 2,519 $ 3 1,054 13,618 $ (11,513) (643) 170
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net Income 1,268 1,267     1,267     1
Dividends (434) (425)     (425)     (9)
Stock-based compensation 143 143   143        
Shares issued for stock-based compensation plans at average cost, net (24) (24)   (22)   $ (2)    
Shares issued for stock-based compensation plans at average cost, net (in shares)           700,000    
Treasury shares repurchased (280) (280)   0   $ (280)    
Treasury shares repurchased (in shares)           (900,000)    
Currency translation adjustment, net of net investment hedge activity (net of tax) (10) (9)         (9) (1)
Net actuarial gains and prior service cost (net of tax) 1 1         1  
Amortization of prior service credits/ actuarial gains and settlement credit (2) (2)         (2)  
Net realized and unrealized gain on cash flow hedges $ 1 1         1  
Common stock, shares issued ending balance (in shares) at Sep. 30, 2023     342,900,000          
Treasury stock, common, ending balance (shares) at Sep. 30, 2023 (159,895,591)         (159,900,000)    
Ending Balance at Sep. 30, 2023 $ 3,352 3,191 $ 3 1,175 14,460 $ (11,795) (652) 161
Common stock, shares issued beginning balance (in shares) at Jun. 30, 2023     342,900,000          
Treasury stock, common, beginning balance (shares) at Jun. 30, 2023           (159,400,000)    
Beginning Balance at Jun. 30, 2023 3,312 3,144 $ 3 1,124 14,213 $ (11,626) (570) 168
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net Income 390 389     389     1
Dividends (150) (142)     (142)     (8)
Stock-based compensation 46 46   46        
Shares issued for stock-based compensation plans at average cost, net 7 7   5   $ 2    
Shares issued for stock-based compensation plans at average cost, net (in shares)           0    
Treasury shares repurchased (171) (171)       $ (171)    
Treasury shares repurchased (in shares)           (500,000)    
Currency translation adjustment, net of net investment hedge activity (net of tax) (83) (83)         (83) 0
Net actuarial gains and prior service cost (net of tax) 1 1         1  
Amortization of prior service credits/ actuarial gains and settlement credit (1) (1)         (1)  
Net realized and unrealized gain on cash flow hedges $ 1 1         1  
Common stock, shares issued ending balance (in shares) at Sep. 30, 2023     342,900,000          
Treasury stock, common, ending balance (shares) at Sep. 30, 2023 (159,895,591)         (159,900,000)    
Ending Balance at Sep. 30, 2023 $ 3,352 $ 3,191 $ 3 $ 1,175 $ 14,460 $ (11,795) $ (652) $ 161
[1] Represents a non-cash investing activity relating to the issuance of common stock to fund a portion of the purchase price for kompany