17. Statement of Changes in Stockholders' Equity
The following table reflects the first three months of 2024 and 2023 reconciliation of the carrying amount of total equity, equity attributable to U. S. Steel and equity attributable to noncontrolling interests:
| | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended March 31, 2024 (In millions) | Total | Retained Earnings | Accumulated Other Comprehensive Income | Common Stock | Treasury Stock | Paid-in Capital | Non- Controlling Interest | Balance at beginning of year | $ | 11,140 | | $ | 6,880 | | $ | 46 | | $ | 286 | | $ | (1,418) | | $ | 5,253 | | $ | 93 | | Comprehensive income (loss): | | | | | | | | Net earnings | 171 | | 171 | | — | | — | | — | | — | | — | | Other comprehensive income (loss), net of tax: | | | | | | | | Pension and other benefit adjustments | (7) | | — | | (7) | | — | | — | | — | | — | | Currency translation adjustment | (36) | | — | | (36) | | — | | — | | — | | — | | Derivative financial instruments | 43 | | — | | 43 | | — | | — | | — | | — | | Active employee benefit investments | — | | — | | — | | — | | — | | — | | — | | Employee stock plans | (8) | | — | | — | | 2 | | (23) | | 13 | | — | | | | | | | | | | Dividends paid on common stock | (12) | | (12) | | — | | — | | — | | — | | — | | Other | 1 | | 1 | | — | | — | | — | | — | | — | | Balance at March 31, 2024 | $ | 11,292 | | $ | 7,040 | | $ | 46 | | $ | 288 | | $ | (1,441) | | $ | 5,266 | | $ | 93 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended March 31, 2023 (In millions) | Total | Retained Earnings | Accumulated Other Comprehensive Loss | Common Stock | Treasury Stock | Paid-in Capital | Non- Controlling Interest | Balance at beginning of year | $ | 10,311 | | $ | 6,030 | | $ | (85) | | $ | 283 | | $ | (1,204) | | $ | 5,194 | | $ | 93 | | Comprehensive income (loss): | | | | | | | | Net earnings | 199 | | 199 | | — | | — | | — | | — | | — | | Other comprehensive income (loss), net of tax: | | | | | | | | Pension and other benefit adjustments | (10) | | — | | (10) | | — | | — | | — | | — | | Currency translation adjustment | 32 | | — | | 32 | | — | | — | | — | | — | | Derivative financial instruments | (44) | | — | | (44) | | — | | — | | — | | — | | Active employee benefit investments | 3 | | — | | 3 | | — | | — | | — | | — | | Employee stock plans | (9) | | — | | — | | 2 | | (22) | | 11 | | — | | Common stock repurchased | (75) | | — | | — | | — | | (75) | | — | | — | | Dividends paid on common stock | (12) | | (12) | | — | | — | | — | | — | | — | | Balance at March 31, 2023 | $ | 10,395 | | $ | 6,217 | | $ | (104) | | $ | 285 | | $ | (1,301) | | $ | 5,205 | | $ | 93 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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