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Comprehensive Income (Loss) (Tables)
9 Months Ended
Jun. 30, 2014
Schedule of Accumulated Other Comprehensive Income Loss

Comprehensive income (loss), which is reported in the accompanying consolidated statements of equity, 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 loss primarily consist of foreign currency translation 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 foreign exchange contracts. The following summary sets forth the changes in the components of accumulated other comprehensive loss, net of related taxes:  

 

 

Foreign

 

 

Minimum

 

 

Accumulated

 

 

Currency

 

 

Pension

 

 

Other

 

 

Translation

 

 

Liability

 

 

Comprehensive

 

 

Loss

 

 

Adjustment

 

 

Loss, net

 

 

(in millions)

 

Balance at September 30, 2013

$

(57

)

 

$

(4

)

 

$

(61

)

Other comprehensive loss (a)

 

(2

)

 

 

 

 

 

(2

)

Amounts reclassified from accumulated other comprehensive

   income

 

 

 

 

 

 

 

 

Balance at June 30, 2014

$

(59

)

 

$

(4

)

 

$

(63

)

___________ 

(a)

Foreign currency translation loss is net of a gain on intra-entity foreign currency transactions that are of a long-term investment nature of $21 million.