Condensed Consolidated Statement of Comprehensive Income (USD $) In Millions	3 Months Ended	6 Months Ended
Jun. 11, 2011	Jun. 12, 2010	Jun. 11, 2011	Jun. 12, 2010
Condensed Consolidated Statement of Comprehensive Income
Net income	$ 1,905	$ 1,613	$ 3,049	$ 3,047
Other Comprehensive Income
Currency translation adjustment	809	(700)	1,454	(595)
Cash flow hedges, net of tax:
Net derivative losses	(25)	(38)	(17)	(86)
Reclassification of net losses to net income	3	5	7	23
Reclassification of pension and retiree medical losses to net income, net of tax	26	75	23	211
Unrealized gains/(losses) on securities, net of tax	11	2	(2)	1
Other	1		(17)
Other Comprehensive Income Subtotal	825	(656)	1,448	(446)
Comprehensive Income	2,730	957	4,497	2,601
Comprehensive income attributable to noncontrolling interests	(64)	(11)	(93)
Comprehensive Income Attributable to PepsiCo	$ 2,666	$ 946	$ 4,404	$ 2,601

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Effects on Other Comprehensive Income of transactions/recognitions not otherwise specified in the taxonomy. Also serves as the sum of OCI adjustments not individually reported on the financial statements, or not separately disclosed in notes.

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The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests, if any. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain or loss on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain or loss under FAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

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Net of tax effect of the reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period.

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The adjustment out of other comprehensive income for actuarial gains (losses) recognized as a component of net periodic benefit cost during the period, after tax

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Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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