INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY | 3


($ in millions)
Defined Benefit Pension PlansNonpension Postretirement Benefit Plans
U.S. PlansNon-U.S. PlansU.S. PlanNon-U.S. Plans
20132012201320122013201220132012
Net loss at January 1$ 19,488$ 18,561$ 22,188$ 18,309$ 806$ 734$ 269$ 211
Current period loss/(gain) (3,989) 2,258 (814) 4,905 (480) 104 (85) 75
Curtailments and settlements 3 2 0
Amortization of net loss included in
net periodic (income)/cost (1,790) (1,331) (1,600) (1,027) (21) (32) (23) (17)
Net loss at December 31$ 13,709$ 19,488$ 19,777$ 22,188$ 304$ 806$ 161$ 269
Prior service costs/(credits) at January 1$ 130$ 139$ (614)$ (768)$$$ (6)$ (10)
Current period prior service costs/(credits) 0 15 (31)
Amortization of prior service (costs)/
credits included in net periodic
(income)/cost (10) (10) 119 154 5 4
Prior service costs/(credits) at
December 31$ 120$ 130$ (496)$ (614)$ 15$$ (32)$ (6)
Transition (assets)/liabilities at January 1$$$ 0$(0)$$$ 0$ 0
Amortization of transition assets/
(liabilities) included in net periodic
(income)/cost 0 0 0(0)
Transition (assets)/liabilities at
December 31$$$ 0$(0)$$$ 0$ 0
Total loss recognized in accumulated
other comprehensive income/(loss)*$ 13,829$ 19,618$ 19,281$ 21,574$ 319$ 806$ 129$ 263

*            See note L, “Equity Activity,” on pages 116 through 118 for the total change in AOCI, and the Consolidated Statement of Comprehensive Income for the components of net periodic (income)/cost, including the related tax effects, recognized in OCI for the retirement-related benefit plans.


us-gaap:ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock