Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]

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

The amounts reclassified out of accumulated other comprehensive income (loss) for the year ended December 31, 2013 is as follows (table in millions):

Accumulated Other Comprehensive Income Components	Amount Reclassified from Accumulated Other Comprehensive Income			Impacted Line Item on Consolidated Income Statements
For the Year Ended, December 31, 2013
Net gain on investments:	$	17		Investment income
	(6		)	Provision for income tax
Net of tax	$	11
Net gain on derivatives:
Foreign exchange contracts	$	12		Product sales revenue
Foreign exchange contracts	—			Cost of product sales
Total net gain on derivatives before tax	12
	(2		)	Provision for income tax
Net of tax	$	10

Reconciliation from Basic to Diluted Earnings Per Share

The reconciliation from basic to diluted earnings per share for both the numerators and denominators is as follows (table in millions):

	2013			2012			2011
Numerator:
Net income attributable to EMC Corporation	$	2,889		$	2,733		$	2,461
Incremental dilution from VMware	(8		)	(10		)	(14		)
Net income – dilution attributable to EMC Corporation	$	2,881		$	2,723		$	2,447
Denominator:
Weighted average shares, basic	2,074			2,093			2,056
Weighted average common stock equivalents	28			40			52
Assumed conversion of the 2013 Notes and associated warrants	58			73			121
Weighted average shares, diluted	2,160			2,206			2,229

Accumulated Other Comprehensive Loss

Accumulated Other Comprehensive Income (Loss)

Changes in accumulated other comprehensive income (loss), which is presented net of tax, consist of the following (table in millions):

	Foreign Currency Translation Adjustments			Unrealized Net Gains on Investments			Unrealized Net Losses on Derivatives			Recognition of Actuarial Net Loss from Pension and Other Postretirement Plans			Accumulated Other Comprehensive Income Attributable to the Non-controlling Interest in VMware, Inc.			Total
Balance as of January, 1 2013(a)	$	(9	)	$	64		$	(109	)	$	(153	)	$	(1	)	$	(208	)
Other comprehensive income (loss) before reclassifications	(44		)	(22		)	13			43			—			(10		)
Net losses (gains) reclassified from accumulated other comprehensive income	—			(11		)	(10		)	—			—			(21		)
Net current period other comprehensive income (loss)	(44		)	(33		)	3			43			—			(31		)
Balance as of December 31, 2013(b)	$	(53	)	$	31		$	(106	)	$	(110	)	$	(1	)	$	(239	)

__________________

(a) Net of taxes (benefits) of $37 million for unrealized net gains on investments, $(67) million for unrealized net losses on derivatives and $(87) million for actuarial net loss on pension plans.

(b) Net of taxes (benefits) of $18 million for unrealized net gains on investments, $(66) million for unrealized net losses on derivatives and $(61) million for actuarial net loss on pension plans.