Additional Deferred Tax Liabilities On Undistributed Earnings Of Certain Foreign Subsidiaries.

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Additional Income Taxes Textuals Abstract.

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Adjustment to reverse of income tax expense that was incorrectly recognized in prior periods.

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Deferred Tax Assets Tax Loss And Credit Carryforwards.

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Income Taxes.

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The sum of the tax effects as of the balance sheet date of the amount of excesses of tax deductions over gross income in a year which cannot be used on the tax returns in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.

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The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of a country outside the country of domicile in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.

+ References

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The amount of operating loss carryforwards available to reduce future taxable income, which are not subject to expiration dates.

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The amount of operating loss carryforwards available to reduce future taxable income, which are subject to expiration dates.

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- Definition

The tax effect as of the balance sheet date of the amount of future tax effects arising from unused foreign tax credit carryforwards which will decrease future taxable income if applied in future years; a tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.

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The sum of the portions of deferred tax assets as of the balance sheet date for which, based on the weight of available evidence, it is more likely than not will not be realized through future reductions of tax-based income.

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The amount as of the balance sheet date of the estimated future tax effects attributable to undistributed earnings of subsidiaries and other recognized entities in countries outside the country of domicile which will increase future taxable income when such earnings are distributed into the country of domicile.

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The amount of the unrecognized tax benefit of a position taken for which it is reasonably possible that the total amount thereof will significantly increase or decrease within twelve months of the balance sheet date.

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The gross amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns as of the balance sheet date.

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This element represents the total of accruals as of the date of the statement of financial position for interest recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties for a tax position claimed or expected to be claimed by the entity, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.

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The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate.

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Income Taxes (Details Textual) (USD $) In Millions	3 Months Ended
Income Taxes (Details Textual) (USD $) In Millions	Apr. 30, 2011	Apr. 30, 2010	Apr. 30, 2009	Apr. 30, 2008
Income Taxes (Textuals) [Abstract]
Valuation allowance	$ 23	$ 40
Loss and credit carryforwards U.S. capital losses	50	56
Foreign credit carryforwards	8
Deferred tax liabilities not provided on undistributed earnings of certain foreign subsidiaries	390	365
Additional deferred tax liabilities on undistributed earnings of certain foreign subsidiaries	76	73
Adjustment to reverse of income tax expense that was incorrectly recognized in prior periods	8
Gross unrecognized tax benefits	40	35	26	35
Reduction in effective income tax rate if recognized	22
Total gross interest and penalties	11	8	6
Increase in gross unrecognized tax benefits	0
U.K. Non Trading Loss [Member]
Additional Income Taxes (Textuals) [Abstract]
Non-trading loss carryforward	47
Others [Member]
Additional Income Taxes (Textuals) [Abstract]
Other foreign net operating losses	56
Others [Member] \| Foreign [Member]
Additional Income Taxes (Textuals) [Abstract]
Other foreign net operating losses, Expire	25
Other foreign net operating losses, not Expire	31
Brown-Forman Beverages Europe [Member]
Additional Income Taxes (Textuals) [Abstract]
Non-trading loss carryforward			$ 13