XML 118 R105.htm IDEA: XBRL DOCUMENT v3.8.0.1
EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Basic) (Details) - $ / shares
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Earnings Per Share [Abstract]        
Net income attributable to The Dow Chemical Company, basic   $ 0.73   $ 3.86
Preferred stock dividends, basic $ 0 (0.07) [1] $ 0 (0.23) [1]
Net income attributable to participating securities [2]   (0.02)   (0.02)
Net income attributable to common stockholders, basic   $ 0.64   $ 3.61
[1] On December 30, 2016, the Company converted its outstanding shares of Cumulative Convertible Perpetual Preferred Stock, Series A ("Preferred Stock") into shares of the Company's common stock. As a result of this conversion, no shares of Preferred Stock are issued or outstanding.
[2] Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.