Accumulated Other Comprehensive Loss Attributable to Pepsico (Tables)

12 Months Ended

Dec. 31, 2016

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule Of Accumulated Other Comprehensive Income

Comprehensive income is a measure of income which includes both net income and other comprehensive income or loss. Other comprehensive income or loss results from items deferred from recognition into our income statement. Accumulated other comprehensive income or loss is separately presented on our balance sheet as part of common shareholders’ equity. Other comprehensive loss attributable to PepsiCo was $600 million in 2016, $2,650 million in 2015 and $5,542 million in 2014. The accumulated balances for each component of other comprehensive loss attributable to PepsiCo are as follows:

	2016			2015			2014
Currency translation adjustment, net of tax (a)	$	(11,386	)	$	(11,080	)	$	(8,255	)
Cash flow hedges, net of tax	83			37			34
Unamortized pension and retiree medical, net of tax (b)	(2,645		)	(2,329		)	(2,500		)
Unrealized gain on securities, net of tax	64			88			87
Other	(35		)	(35		)	(35		)
Accumulated other comprehensive loss attributable to PepsiCo	$	(13,919	)	$	(13,319	)	$	(10,669	)

(a) The change from 2014 to 2015 primarily reflects the depreciation of the Russian ruble, Brazilian real and the Canadian dollar.

(b) Net of taxes of $1,280 million in 2016, $1,253 million in 2015 and $1,260 million in 2014.

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

The following table summarizes the reclassifications from accumulated other comprehensive loss to the income statement:

	Amount Reclassified from Accumulated Other Comprehensive Loss									Affected Line Item in the Income Statement
	2016			2015			2014
Currency translation:
Venezuelan entities	$	—		$	111		$	—		Venezuela impairment charges
Cash flow hedges:
Foreign exchange contracts	$	2		$	(3	)	$	—		Net revenue
Foreign exchange contracts	(46		)	(94		)	(16		)	Cost of sales
Interest rate derivatives	187			174			233			Interest expense
Commodity contracts	3			9			31			Cost of sales
Commodity contracts	4			11			1			Selling, general and administrative expenses
Net losses before tax	150			97			249
Tax amounts	(63		)	(47		)	(95		)
Net losses after tax	$	87		$	50		$	154
Pension and retiree medical items:
Amortization of net prior service credit (a)	$	(39	)	$	(41	)	$	(6	)
Amortization of net losses (a)	209			281			226
Settlement/curtailment (a)	237			6			149
Net losses before tax	407			246			369
Tax amounts	(144		)	(74		)	(122		)
Net losses after tax	$	263		$	172		$	247
Venezuelan entities	$	—		$	20		$	—		Venezuela impairment charges
Tax amount	—			(4		)	—
Net losses after tax	$	—		$	16		$	—
Total net losses reclassified for the year, net of tax	$	350		$	349		$	401

(a) These items are included in the components of net periodic benefit cost for pension and retiree medical plans (see Note 7 for additional details).