- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.

+ References + Details

Income taxes - Narrative (Detail) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
Income taxes - Narrative (Detail) - USD ($) $ in Millions	Feb. 29, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Taxes [Line Items]
Effective income tax rate		30.30%	32.30%	25.80%	31.60%
Investment gains/losses		$ 3,150	$ 8,266	$ 5,643	$ 8,725
Common Stock [Member] \| Procter & Gamble Company [Member] \| Duracell Company [Member]
Income Taxes [Line Items]
Investment gains/losses	$ 1,100			1,100
Reduction of certain deferred income tax liabilities				$ 750
Effective income tax rate reduction related to exchange of investment securities				4.70%