DOW CHEMICAL CO /DE/ | 2013 | FY | 3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table provides an analysis of the changes in accumulated other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011:

Accumulated Other Comprehensive Income (Loss)
 
 
 
In millions
2013

 
2012

 
2011

Unrealized Gains on Investments at beginning of year
$
147

 
$
78

 
$
111

Net change in unrealized gains (losses) (net of tax of $25, $29, $(8))
55

 
84

 
(12
)
Reclassification to earnings - Net sales (net of tax of $(20), $(8), $(15)) (1)
(42
)
 
(13
)
 
(25
)
Reclassification to earnings - Sundry income (expense) - net (net of tax of $-, $(1), $2) (1)
—

 
(2
)
 
4

Balance at end of period
$
160

 
$
147

 
$
78

Cumulative Translation Adjustments at beginning of year
328

 
72

 
367

Translation adjustments (net of tax of $(6), $97, $(26)) 
169

 
256

 
(262
)
Reclassification to earnings - Sundry income (expense) - net (2)
(21
)
 
—

 
(33
)
Balance at end of period
$
476

 
$
328

 
$
72

Pension and Other Postretirement Benefit Plans at beginning of year
(7,995
)
 
(6,134
)
 
(4,871
)
Prior service credit arising during period (net of tax of $1, $-, $1) (3)
5

 
—

 
1

Net gain (loss) arising during period (net of tax of $876, $(1,037), $(657)) (3)
1,984

 
(2,222
)
 
(1,524
)
Amortization of prior service cost included in net periodic pension costs (net of tax of $6, $7, $8) (3)
15

 
15

 
19

Amortization of net loss included in net periodic pension costs (net of tax of $266, $174, $130) (3)
531

 
346

 
241

Balance at end of period
$
(5,460
)
 
$
(7,995
)
 
$
(6,134
)
Accumulated Derivative Gain (Loss) at beginning of year
4

 
(12
)
 
(6
)
Net hedging results
10

 
(7
)
 
(1
)
Reclassification to earnings - Cost of sales (net of tax of $(8), $13, $(4)) (1) (4)
(17
)
 
23

 
(5
)
Balance at end of period
$
(3
)
 
$
4

 
$
(12
)
Total accumulated other comprehensive loss
$
(4,827
)
 
$
(7,516
)
 
$
(5,996
)

(1)    Tax amounts are included in "Provision for income taxes" in the consolidated statements of income.
(2)    Reclassification resulted from transactions that qualified as a complete liquidation of an investment in a foreign entity.
(3)    See Note 17 for additional information.
(4)
Accumulated Derivative Gain (Loss) for 2012 and 2011 was presented in accordance with newly implemented ASU 2013-02.

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