Changes in Equity

6 Months Ended

Jul. 01, 2011

Note 9 — Changes in Equity

The following table provides a reconciliation of the beginning and the ending carrying amounts of total equity, equity attributable to shareowners of The Coca-Cola Company and equity attributable to the noncontrolling interests (in millions):


			Shareowners of The Coca-Cola Company
	Total			Reinvested Earnings		Accumulated Other Comprehensive Income (Loss)		Common Stock	Capital Surplus	Treasury Stock		Non- controlling Interests

December 31, 2010	$ 31,317			$ 49,278		$ (1,450	)	$ 880	$ 10,057	$ (27,762	)	$ 314
Comprehensive income (loss)¹	6,438			4,697		1,737		—	—	—		4
Dividends paid to shareowners of The Coca-Cola Company	(2,159	)		(2,159	)	—		—	—	—		—
Dividends paid to noncontrolling interests	(36	)		—		—		—	—	—		(36	)
Purchases of treasury stock	(1,166	)		—		—		—	—	(1,166	)	—
Impact of employee stock option and restricted stock plans	1,030			—		—		—	606	424		—

July 1, 2011	$ 35,424			$ 51,816		$ 287		$ 880	$ 10,663	$ (28,504	)	$ 282

¹ The allocation of the individual components of comprehensive income attributable to shareowners of The Coca-Cola Company and the noncontrolling interests is disclosed in Note 8.

- Definition

Disclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables; effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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