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Comprehensive (Loss) Income (Tables)
3 Months Ended
Dec. 31, 2013
Schedule of Accumulated Other Comprehensive Income Loss

Comprehensive income (loss), which is reported in the accompanying consolidated statements of equity (deficit), consists of net income (loss) and other gains and losses affecting equity that, under U.S. GAAP, are excluded from net income (loss). For the Company, the components of other comprehensive income (loss) primarily consist of foreign currency translation gains and losses, minimum pension liabilities, and deferred gains and losses on financial instruments designated as hedges under FASB ASC Topic 815, Derivatives and Hedging (“ASC 815”), which include interest-rate swap and foreign exchange contracts. The following summary sets forth the changes in the components of accumulated other comprehensive loss, net of related taxes:  

 

 

Foreign
Currency
Translation
Gain (Loss)

 

 

Minimum
Pension
Liability
Adjustment

 

 

Deferred Gains
(Losses)
On Derivative
Financial
Instruments

 

  

Accumulated
Other
Comprehensive
Income (Loss)

 

 

(in millions)

 

Balance at September 30, 2013

$

(57

)

 

$

(4

)

 

$

 

 

$

(61

)

Other comprehensive loss (a)

 

(8)

 

 

 

 

 

 

 

 

 

(8

)

Amounts reclassified from accumulated other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Balance at December 31, 2013

$

(65

)

 

$

(4

)

 

$

 

 

$

(69

)

___________

(a)

Foreign currency translation adjustments include intra-entity foreign currency transactions that are of a long-term investment nature of $(2) million.