CUMULATIVE OTHER COMPREHENSIVE LOSS

3 Months Ended

Mar. 31, 2012

Items included in our cumulative other comprehensive loss are:



DOLLAR AMOUNTS IN MILLIONS	MARCH 31, 2012			DECEMBER 31, 2011
Foreign currency translation adjustments	$	422		$	411
Net pension and other postretirement benefit loss not yet recognized in earnings	(1,798		)	(1,821		)
Prior service credit not yet recognized in earnings	157			227
Unrealized gains on available-for-sale securities	5			4
Total	$	(1,214	)	$	(1,179	)

The change in prior service credit not yet recognized in earnings includes the amortization of a $52 million gain recognized in first quarter 2012 as the result of previously announced benefit changes. See Note 10: Pension and Other Postretirement Benefit Plans.

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 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. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

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+ Details