Consolidated Statements of Comprehensive Income (USD $) In Millions, unless otherwise specified	3 Months Ended	9 Months Ended
Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Net Income	$ 591	$ 903	$ 1,851	$ 2,701
Other Comprehensive Income (Loss), Net of Tax
Net change in unrealized gains (losses) on investments	31	(84)	63	(78)
Translation adjustments	339	(631)	165	(31)
Adjustments to pension and other postretirement benefit plans	97	68	279	209
Net gains on cash flow hedging derivative instruments	19	4	8	9
Other comprehensive income (loss)	486	(643)	515	109
Comprehensive Income	1,077	260	2,366	2,810
Comprehensive income attributable to noncontrolling interests, net of tax	9	3	38	24
Comprehensive Income Attributable to The Dow Chemical Company	$ 1,068	$ 257	$ 2,328	$ 2,786

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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