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EARNINGS/(LOSS) PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2016
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
 
Three Months Ended June 30,
 
Six Months Ended June 30,
Amounts in Millions, Except Per Share Data
2016
 
2015
 
2016
 
2015
Net Earnings/(Loss) Attributable to BMS used for Basic and Diluted EPS Calculation
$
1,166

 
$
(130
)
 
$
2,361

 
$
1,056

 
 
 
 
 
 
 
 
Weighted-average common shares outstanding – basic
1,670

 
1,667

 
1,670

 
1,665

Contingently convertible debt common stock equivalents
—

 
—

 
—

 
1

Incremental shares attributable to share-based compensation plans
9

 
—

 
9

 
11

Weighted-average common shares outstanding – diluted
1,679

 
1,667

 
1,679

 
1,677

 
 
 
 
 
 
 
 
Earnings/(Loss) per Common Share:
 
 
 
 
 
 
 
Basic
$
0.70

 
$
(0.08
)
 
$
1.41

 
$
0.63

Diluted
$
0.69

 
$
(0.08
)
 
$
1.41

 
$
0.63



Contingently convertible debt common stock equivalents and incremental shares attributable to share-based compensation plans of 10 million were excluded from the per share calculation for the three months ended June 30, 2015 because of the net loss in that period.