Cummins Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical)

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) (USD $) In Millions, unless otherwise specified	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Defined benefit postretirement plans	$ (794)
Foreign currency translation adjustments	(161)
Unrealized gain on marketable securities	$ 5

- Definition

Accumulated appreciation or loss, net of tax, in value of the total of available-for-sale securities at the end of an accounting period.

+ References + Details

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

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- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

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