Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2019

Accumulated Other Comprehensive Income (Loss) [Abstract]

Changes in accumulated other comprehensive income (loss)

	Three Months Ended
	March 31,
(In millions)	2019		2018
Securities and Derivatives
Beginning balance	$	18	$	328
Reclassification adjustment to retained earnings related to U.S. tax reform legislation(1)		-		65
Reclassification adjustment to retained earnings related to new financial instruments guidance(1)		-		(4)
Reclassification adjustment from retained earnings related to new hedging guidance		-		(6)
Adjusted beginning balance		18		383
Appreciation (depreciation) on securities and derivatives		565		(385)
Tax (expense) benefit		(122)		77
Net appreciation (depreciation) on securities and derivatives		443		(308)
Reclassification adjustment for (gains) losses included in shareholders’ net income (net realized investment gains)		(1)		30
Tax (expense)		-		(6)
Net (gains) losses reclassified from AOCI to net income		(1)		24
Other comprehensive income (loss), net of tax		442		(284)
Ending balance	$	460	$	99
Translation of foreign currencies
Beginning balance	$	(221)	$	(65)
Reclassification adjustment to retained earnings related to U.S. tax reform legislation(1)		-		(4)
Adjusted beginning balance		(221)		(69)
Translation of foreign currencies		(23)		46
Tax (expense)		(1)		(1)
Net translation of foreign currencies		(24)		45
Ending balance	$	(245)	$	(24)
Postretirement benefits liability
Beginning balance	$	(1,508)	$	(1,345)
Reclassification adjustment to retained earnings related to U.S. tax reform legislation(1)		-		(290)
Adjusted beginning balance		(1,508)		(1,635)
Reclassification adjustment for amortization of net losses from past experience and prior service costs (selling, general and administrative expenses)		15		17
Reclassification adjustment for settlement (selling, general and administrative expenses)		10		-
Tax (expense)		(14)		(4)
Other comprehensive income, net of tax		11		13
Ending balance	$	(1,497)	$	(1,622)
(1) See Note 2 in Cigna’s 2018 Form 10-K for further information about the Company’s adoption of new accounting standards in 2018.