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Changes in Accumulated Other Comprehensive Income
3 Months Ended
Mar. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Changes in Accumulated Other Comprehensive Income CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The changes in accumulated other comprehensive income (loss) attributable to Delphi Technologies (net of tax) for the three months ended March 31, 2020 and 2019 are shown below.
 
Three Months Ended March 31,
 
2020
 
2019
 
 
 
 
 
(in millions)
Foreign currency translation adjustments:
 
 
 
Balance at beginning of period
$
(175
)
 
$
(165
)
Aggregate adjustment for the period (1)
(44
)
 
8

Balance at end of period
(219
)
 
(157
)
 
 
 
 
Gains (losses) on derivatives:
 
 
 
Balance at beginning of period
20

 
(2
)
Other comprehensive income before reclassifications (net tax effect of $0 and $0)
6

 
18

Reclassification to income (net tax effect of $0 and $0)
(2
)
 
(2
)
Balance at end of period
24

 
14

 
 
 
 
Pension and postretirement plans:
 
 
 
Balance at beginning of period
(221
)
 
(245
)
Other comprehensive income before reclassifications (net tax effect of $3 and $2)
11

 
19

Reclassification to income (net tax effect $0 and $4)
2

 
15

Balance at end of period
(208
)
 
(211
)
 
 
 
 
Accumulated other comprehensive loss, end of period
$
(403
)
 
$
(354
)
(1)
Includes a gain of $2 million and a loss of $3 million, for the three months ended March 31, 2020 and 2019, respectively, related to the foreign currency impact of intra-entity loans that are of a long-term investment nature. Also included are gains of $3 million and $4 million, for the three months ended March 31, 2020 and 2019, respectively, related to non-derivative net investment hedges. Refer to Note 15. Derivatives and Hedging Activities for further description of these hedges.
Reclassifications from accumulated other comprehensive income (loss) to income for the three months ended March 31, 2020 and 2019 were as follows:
Reclassification Out of Accumulated Other Comprehensive Income (Loss)
Details About Accumulated Other Comprehensive Income (Loss) Components
 
Three Months Ended March 31,
Affected Line Item in the Statement of Operations
 
2020
 
2019
 
 
 
 
 
 
 
 
(in millions)
 
Pension and postretirement plans:
 
 
 
 
 
Actuarial losses
 
$
(2
)
 
$
(4
)
Other income (expense), net (1)
Curtailment
 

 
(15
)
Other income (expense), net (1)
 
 
(2
)
 
(19
)
Income before income taxes
 
 

 
4

Income tax expense
 
 
(2
)
 
(15
)
Net income
 
 

 

Net income attributable to noncontrolling interest
 
 
$
(2
)
 
$
(15
)
Net income attributable to Delphi Technologies
(1)
These accumulated other comprehensive loss components are included in the computation of net periodic pension cost (see Note 9. Pension Benefits for additional details).

Refer to Note. 15 Derivatives and Hedging Activities for additional reclassifications from accumulated other comprehensive income (loss) to income.