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Statement of Comprehensive Income

Difficulty: Beginner

Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

Caterpillar Inc., Consolidated Statement of Comprehensive Income

USD $ in millions

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12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Profit (loss) of consolidated and affiliated companies hidden hidden hidden hidden hidden
Foreign currency translation, net of tax hidden hidden hidden hidden hidden
Current year actuarial gain (loss), net of tax hidden hidden hidden hidden hidden
Amortization of actuarial (gain) loss, net of tax hidden hidden hidden hidden hidden
Current year prior service credit (cost), net of tax hidden hidden hidden hidden hidden
Amortization of prior service (credit) cost, net of tax hidden hidden hidden hidden hidden
Amortization of transition (asset) obligation, net of tax hidden hidden hidden hidden hidden
Pension and other postretirement benefits hidden hidden hidden hidden hidden
Gains (losses) deferred, net of tax hidden hidden hidden hidden hidden
(Gains) losses reclassified to earnings, net of tax hidden hidden hidden hidden hidden
Derivative financial instruments hidden hidden hidden hidden hidden
Gains (losses) deferred, net of tax hidden hidden hidden hidden hidden
(Gains) losses reclassified to earnings, net of tax hidden hidden hidden hidden hidden
Available-for-sale securities hidden hidden hidden hidden hidden
Other comprehensive income (loss), net of tax hidden hidden hidden hidden hidden
Comprehensive income (loss) hidden hidden hidden hidden hidden
Comprehensive (income) loss attributable to the noncontrolling interests hidden hidden hidden hidden hidden
Comprehensive income (loss) attributable to stockholders hidden hidden hidden hidden hidden
Source: Caterpillar Inc., Annual Reports
Item Description The company
Foreign currency translation, net of tax Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity. Caterpillar Inc.'s foreign currency translation, net of tax increased from 2015 to 2016 and from 2016 to 2017.
Pension and other postretirement benefits Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. Caterpillar Inc.'s pension and other postretirement benefits declined from 2015 to 2016 and from 2016 to 2017.
Derivative financial instruments Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges, after taxes, that is attributable to the parent entity. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Caterpillar Inc.'s derivative financial instruments declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.
Available-for-sale securities Gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period, after tax, attributable to the parent entity. Caterpillar Inc.'s available-for-sale securities increased from 2015 to 2016 but then slightly declined from 2016 to 2017.
Comprehensive income (loss) attributable to stockholders 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. Caterpillar Inc.'s comprehensive income (loss) attributable to stockholders declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.