- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Significant Accounting Policies - New Accounting Pronouncements Recently Adopted (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Jan. 01, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction to accumulated other comprehensive income (loss)	$ 875	$ 1,264
Accounting Standards Update 2018-12 \| Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for future policy benefits			$ 986
Reduction to accumulated other comprehensive income (loss), before tax			986
Liability for future policy benefits, after tax			766
Reduction to accumulated other comprehensive income (loss)			$ 766