EQUITY

9 Months Ended

Sep. 30, 2011

Equity [Abstract]

Stockholders Equity Note Disclosure [Text Block]

Note 13. EQUITY

				Capital in Excess
	Common Stock			of Par Value		Retained		Treasury Stock			Noncontrolling
Dollars and Shares in Millions	Shares	Par Value		of Stock		Earnings		Shares	Cost		Interest
Balance at January 1, 2010	2,205	$	220	$	3,768	$	30,760	491	$	(17,364)	$	(58)
Net earnings attributable to Bristol-Myers
Squibb Company	-		-		-		2,619	-		-		-
Cash dividends declared	-		-		-		(1,658)	-		-		-
Stock repurchase program	-		-		-		-	15		(362)		-
Employee stock compensation plans	-		-		(107)		-	(12)		428		-
Net earnings attributable to noncontrolling
interest	-		-		-		-	-		-		1,558
Distributions	-		-		-		-	-		-		(1,613)
Balance at September 30, 2010	2,205	$	220	$	3,661	$	31,721	494	$	(17,298)	$	(113)
Balance at January 1, 2011	2,205	$	220	$	3,682	$	31,636	501	$	(17,454)	$	(75)
Net earnings attributable to Bristol-Myers
Squibb Company	-		-		-		2,857	-		-		-
Cash dividends declared	-		-		-		(1,696)	-		-		-
Stock repurchase program	-		-		-		-	30		(858)		-
Employee stock compensation plans	-		-		(456)		-	(20)		923		-
Net earnings attributable to noncontrolling
interest	-		-		-		-	-		-		1,781
Distributions	-		-		-		-	-		-		(1,842)
Balance at September 30, 2011	2,205	$	220	$	3,226	$	32,797	511	$	(17,389)	$	(136)

Treasury stock is recognized at the cost to reacquire the shares. Shares issued from treasury are recognized utilizing the first-in first-out method.

In May 2010, the Board of Directors authorized the repurchase of up to $3.0 billion of common stock. Repurchases may be made either in the open market or through private transactions, including under repurchase plans established in accordance with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. The stock repurchase program does not have an expiration date but is expected to take place over a few years. It may be suspended or discontinued at any time.

Noncontrolling interest is primarily related to the partnerships with Sanofi for the territory covering the Americas for net sales of PLAVIX*. Net earnings attributable to noncontrolling interest are presented net of taxes of $209 million and $173 million for the three months ended September 30, 2011 and 2010, respectively, and $609 million and $509 million for the nine months ended September 30, 2011 and 2010, respectively, in the consolidated statements of earnings with a corresponding increase to the provision for income taxes. Distribution of the partnership profits to Sanofi and Sanofi's funding of ongoing partnership operations occur on a routine basis and are included within operating activities in the consolidated statements of cash flows. The above activity includes the pre-tax income and distributions related to these partnerships.

The accumulated balances related to each component of other comprehensive income/(loss) (OCI), net of taxes, were as follows:

	Foreign		Derivatives		Pension and Other		Available		Accumulated Other
	Currency		Qualifying as		Postretirement		for		Comprehensive
Dollars in Millions	Translation		Effective Hedges		Benefits		Sale Securities		Income/(Loss)
Balance at January 1, 2010	$	(343)	$	(30)	$	(2,158)	$	(10)	$	(2,541)
Other comprehensive income/(loss)		106		(1)		45		57		207
Balance at September 30, 2010	$	(237)	$	(31)	$	(2,113)	$	47	$	(2,334)
Balance at January 1, 2011	$	(222)	$	(20)	$	(2,163)	$	34	$	(2,371)
Other comprehensive income/(loss)		(25)		34		56		24		89
Balance at September 30, 2011	$	(247)	$	14	$	(2,107)	$	58	$	(2,282)