(4) The after-tax changes in accumulated other comprehensive income (loss) in millions of dollars follow:


										Total
						Unrealized		Unrealized		Accumulated
	Retirement		Cumulative			Gain (Loss)		Gain (Loss)		Other
	Benefits		Translation			on		on		Comprehensive
	Adjustment		Adjustment			Derivatives		Investments		Income (Loss)
Balance October 31, 2014	$	(3,493)	$	(303)				$	13	$	(3,783)
Other comprehensive income (loss) items before reclassification		(23)		(832)		$	(5)		9		(851)
Amounts reclassified from accumulated other comprehensive income		127					4		(4)		127
Net current period other comprehensive income (loss)		104		(832)			(1)		5		(724)
Balance July 31, 2015	$	(3,389)	$	(1,135)		$	(1)	$	18	$	(4,507)

Balance October 31, 2013	$	(2,809)	$	113		$	(3)	$	6	$	(2,693)
Other comprehensive income (loss) items before reclassification		12		(95)			(7)		5		(85)
Amounts reclassified from accumulated other comprehensive income		113		9	*		11				133
Net current period other comprehensive income (loss)		125		(86)			4		5		48
Balance July 31, 2014	$	(2,684)	$	27		$	1	$	11	$	(2,645)

* Represents the accumulated translation adjustments related to the foreign subsidiaries of the Water operations that were sold (see Note 18).

Following are amounts recorded in and reclassifications out of other comprehensive income (loss), and the income tax effects, in millions of dollars:


	Before		Tax		After
	Tax		(Expense)		Tax
Three Months Ended July 31, 2015	Amount		Credit		Amount
Cumulative translation adjustment:	$	(256)	$	1	$	(255)
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(4)		2		(2)
Reclassification of realized (gain) loss to:
Interest rate contracts – Interest expense		3		(1)		2
Foreign exchange contracts – Other operating expense		(1)				(1)
Net unrealized gain (loss) on derivatives		(2)		1		(1)
Unrealized gain (loss) on investments:
Unrealized holding gain (loss)		6		(3)		3
Reclassification of realized (gain) loss – Other income		(3)		1		(2)
Net unrealized gain (loss) on investments		3		(2)		1
Retirement benefits adjustment:
Pensions
Net actuarial gain (loss)		(4)		1		(3)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: *
Actuarial (gain) loss		55		(20)		35
Prior service (credit) cost		7		(2)		5
Settlements/curtailments		4		(2)		2
Health care and life insurance
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: *
Actuarial (gain) loss		22		(8)		14
Prior service (credit) cost		(19)		7		(12)
Net unrealized gain (loss) on retirement benefits adjustments		65		(24)		41
Total other comprehensive income (loss)	$	(190)	$	(24)	$	(214)

* These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.


	Before		Tax		After
	Tax		(Expense)		Tax
Nine Months Ended July 31, 2015	Amount		Credit		Amount
Cumulative translation adjustment:	$	(831)	$	(1)	$	(832)
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(8)		3		(5)
Reclassification of realized (gain) loss to:
Interest rate contracts – Interest expense		9		(3)		6
Foreign exchange contracts – Other operating expense		(3)		1		(2)
Net unrealized gain (loss) on derivatives		(2)		1		(1)
Unrealized gain (loss) on investments:
Unrealized holding gain (loss)		14		(5)		9
Reclassification of realized (gain) loss – Other income		(7)		3		(4)
Net unrealized gain (loss) on investments		7		(2)		5
Retirement benefits adjustment:
Pensions
Net actuarial gain (loss)		(21)		7		(14)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: *
Actuarial (gain) loss		165		(60)		105
Prior service (credit) cost		19		(7)		12
Settlements/curtailments		5		(2)		3
Health care and life insurance
Net actuarial gain (loss)		(12)		3		(9)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: *
Actuarial (gain) loss		68		(25)		43
Prior service (credit) cost		(57)		21		(36)
Net unrealized gain (loss) on retirement benefits adjustments		167		(63)		104
Total other comprehensive income (loss)	$	(659)	$	(65)	$	(724)

* These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.


	Before		Tax		After
	Tax		(Expense)		Tax
Three Months Ended July 31, 2014	Amount		Credit		Amount
Cumulative translation adjustment:
Unrealized (loss) on translation adjustment	$	(33)			$	(33)
Reclassification of loss to Other expense *		9				9
Net unrealized (loss) on translation adjustment		(24)				(24)
Unrealized gain (loss) on derivatives:
Unrealized hedging gain (loss)		(2)	$	1		(1)
Reclassification of realized loss to:
Interest rate contracts – Interest expense		3		(1)		2
Foreign exchange contracts – Other operating expense		1				1
Net unrealized gain on derivatives		2				2
Unrealized gain (loss) on investments:
Unrealized holding gain		6		(2)		4
Net unrealized gain on investments		6		(2)		4
Retirement benefits adjustment:
Pensions
Net actuarial gain		1				1
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: **
Actuarial loss		43		(16)		27
Prior service cost		6		(2)		4
Settlements/curtailments		2		(1)		1
Health care and life insurance
Net actuarial gain (loss)		(1)				(1)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: **
Actuarial loss		8		(3)		5
Net unrealized gain on retirement benefits adjustments		59		(22)		37
Total other comprehensive income (loss)	$	43	$	(24)	$	19

* Represents the accumulated translation adjustments related to the foreign subsidiaries of the Water operations that were sold (see Note 18).

** These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.

In the third quarter of 2015 and 2014, the noncontrolling interests’ comprehensive income was none and $.2 million, respectively, which consisted of net income of $.1 million and $.2 million and cumulative translation adjustments of $(.1) million and none, respectively.


	Before		Tax		After
	Tax		(Expense)		Tax
Nine Months Ended July 31, 2014	Amount		Credit		Amount
Cumulative translation adjustment:
Unrealized (loss) on translation adjustment	$	(96)	$	1	$	(95)
Reclassification of loss to Other expense *		9				9
Net unrealized (loss) on translation adjustment		(87)		1		(86)
Unrealized gain (loss) on derivatives:
Unrealized hedging (loss)		(11)		4		(7)
Reclassification of realized loss to:
Interest rate contracts – Interest expense		11		(4)		7
Foreign exchange contracts – Other operating expense		7		(3)		4
Net unrealized gain on derivatives		7		(3)		4
Unrealized gain (loss) on investments:
Unrealized holding gain		8		(3)		5
Net unrealized gain on investments		8		(3)		5
Retirement benefits adjustment:
Pensions
Net actuarial (loss)		(19)		8		(11)
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: **
Actuarial loss		129		(47)		82
Prior service cost		18		(7)		11
Settlements/curtailments		8		(3)		5
Health care and life insurance
Net actuarial gain		38		(15)		23
Reclassification through amortization of actuarial (gain) loss and prior service (credit) cost to net income: **
Actuarial loss		25		(9)		16
Prior service (credit)		(2)		1		(1)
Net unrealized gain on retirement benefits adjustments		197		(72)		125
Total other comprehensive income (loss)	$	125	$	(77)	$	48

* Represents the accumulated translation adjustments related to the foreign subsidiaries of the Water operations that were sold (see Note 18).

** These accumulated other comprehensive income amounts are included in net periodic postretirement costs. See Note 7 for additional detail.

In the first nine months of 2015 and 2014, the noncontrolling interests’ comprehensive income was $.2 million and $1.0 million, respectively, which consisted of net income of $.6 million and $1.0 million and cumulative translation adjustments of $(.4) million and none, respectively.