Note 21—Other comprehensive income

The following table includes amounts recorded within "Total other comprehensive income (loss)" including the related income tax effects.

	2015									2014									2013
($ in millions)	Before tax			Tax effect			Net of tax			Before tax			Tax effect			Net of tax			Before tax			Tax effect			Net of tax
Foreign currency translation adjustments:
Net change during the year		(1,105	)		47			(1,058	)		(1,691	)		11			(1,680	)		133			8			141
Available-for-sale securities:
Net unrealized gains (losses) arising during the year		(8	)		1			(7	)		(14	)		5			(9	)		(4	)		—			(4	)
Reclassification adjustments for net (gains) losses included in net income		1			—			1			21			(6	)		15			(14	)		1			(13	)

Net change during the year		(7	)		1			(6	)		7			(1	)		6			(18	)		1			(17	)

Pension and other postretirement plans:
Prior service (costs) credits arising during the year		113			(25	)		88			(5	)		2			(3	)		(20	)		4			(16	)
Net actuarial gains (losses) arising during the year		285			(75	)		210			(826	)		212			(614	)		423			(132	)		291
Amortization of prior service cost included in net income		29			(3	)		26			18			(1	)		17			25			(2	)		23
Amortization of net actuarial loss included in net income		128			(37	)		91			99			(20	)		79			140			(41	)		99

Net change during the year		555			(140	)		415			(714	)		193			(521	)		568			(171	)		397

Cash flow hedge derivatives:
Net gains (losses) arising during the year		(26	)		6			(20	)		(65	)		13			(52	)		33			(5	)		28
Reclassification adjustments for net (gains) losses included in net income		39			(9	)		30			10			(1	)		9			(54	)		11			(43	)

Net change during the year		13			(3	)		10			(55	)		12			(43	)		(21	)		6			(15	)

Total other comprehensive income (loss)		(544	)		(95	)		(639	)		(2,453	)		215			(2,238	)		662			(156	)		506

The following table shows changes in "Accumulated other comprehensive loss" (OCI) attributable to ABB, by component, net of tax:

($ in millions)	Foreign currency translation adjustments			Unrealized gains (losses) on available-for-sale securities			Pension and other postretirement plan adjustments			Unrealized gains (losses) of cash flow hedge derivatives			Total OCI
Balance at January 1, 2013		(580	)		24			(2,004	)		37			(2,523	)
Other comprehensive (loss) income before reclassifications		141			(4	)		275			28			440
Amounts reclassified from OCI		—			(13	)		122			(43	)		66

Total other comprehensive (loss) income		141			(17	)		397			(15	)		506
Less:
Amounts attributable to noncontrolling interests		(8	)		—			3			—			(5	)

Balance at December 31, 2013		(431	)		7			(1,610	)		22			(2,012	)

Other comprehensive (loss) income before reclassifications		(1,680	)		(9	)		(617	)		(52	)		(2,358	)
Amounts reclassified from OCI		—			15			96			9			120

Total other comprehensive (loss) income		(1,680	)		6			(521	)		(43	)		(2,238	)
Less:
Amounts attributable to noncontrolling interests		(9	)		—			—			—			(9	)

Balance at December 31, 2014		(2,102	)		13			(2,131	)		(21	)		(4,241	)

Other comprehensive (loss) income before reclassifications		(1,058	)		(7	)		298			(20	)		(787	)
Amounts reclassified from OCI		—			1			117			30			148

Total other comprehensive (loss) income		(1,058	)		(6	)		415			10			(639	)
Less:
Amounts attributable to noncontrolling interests		(25	)		—			3			—			(22	)

Balance at December 31, 2015		(3,135	)		7			(1,719	)		(11	)		(4,858	)

The following table reflects amounts reclassified out of OCI in respect of Pension and other postretirement plan adjustments and Unrealized gains (losses) of cash flow hedge derivatives:

($ in millions) Details about OCI components	Location of (gains) losses reclassified from OCI	2015			2014			2013
Pension and other postretirement plan adjustments:
Amortization of prior service cost	Net periodic benefit cost(1)		29			18			25
Amortization of net actuarial losses	Net periodic benefit cost(1)		128			99			140

Total before tax			157			117			165
Tax	Provision for taxes		(40	)		(21	)		(43	)

Amounts reclassified from OCI			117			96			122


Unrealized gains (losses) of cash flow hedge derivatives:
Foreign exchange contracts	Total revenues		36			9			(52	)
	Total cost of sales		(11	)		(8	)		1
Commodity contracts	Total cost of sales		10			3			5
Cash-settled call options	SG&A expenses(2)		4			6			(8	)

Total before tax			39			10			(54	)
Tax	Provision for taxes		(9	)		(1	)		11

Amounts reclassified from OCI			30			9			(43	)


(1)	These components are included in the computation of net periodic benefit cost (see Note 17).
(2)	SG&A expenses represent "Selling, general and administrative expenses".