Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2013

In millions	Change in pensions and other postretirement defined benefit plans			Foreign currency translation adjustment			Unrealized gain (loss) on marketable securities			Unrealized gain (loss) on derivatives			Total attributable to Cummins Inc.			Noncontrolling interests			Total
Balance at December 31, 2011	$	(724	)	$	(198	)	$	4		$	(20	)	$	(938	)
Other comprehensive income before reclassifications
Before tax amount	3			100			—			21			124			$	10		$	134
Tax (provision) benefit	(1		)	(4		)	—			(7		)	(12		)	—			(12		)
After tax amount	2			96			—			14			112			10			122
Amounts reclassified from accumulated other comprehensive income(1)	9			—			(1		)	5			13			—			13
Net current period other comprehensive income (loss)	11			96			(1		)	19			125			$	10		$	135
Balance at April 1, 2012	$	(713	)	$	(102	)	$	3		$	(1	)	$	(813	)

Balance at December 31, 2012	$	(794	)	$	(161	)	$	5		$	—		$	(950	)
Other comprehensive income before reclassifications
Before tax amount	5			(154		)	(1		)	(6		)	(156		)	$	3		$	(153	)
Tax (provision) benefit	(2		)	1			—			1			—			—			—
After tax amount	3			(153		)	(1		)	(5		)	(156		)	3			(153		)
Amounts reclassified from accumulated other comprehensive income(1) (2)	16			—			(4		)	(1		)	11			(5		)	6
Net current period other comprehensive income (loss)	19			(153		)	(5		)	(6		)	(145		)	$	(2	)	$	(147	)
Balance at March 31, 2013	$	(775	)	$	(314	)	$	—		$	(6	)	$	(1,095	)

(1) Amounts are net of tax.

(2) See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.

	Three months ended
(Gain)/Loss Components	March 31, 2013			Statement of Income Location
In millions
Realized (gain) loss on marketable securities	$	(10	)	Other income (expense), net
Income tax expense	1			Income tax expense
Net realized (gain) loss on marketable securities	(9		)

Realized (gain) loss on derivatives
Commodity swap contracts	(2		)	Cost of sales
Total before taxes	(2		)
Income tax expense	1			Income tax expense
Net realized (gain) loss on derivatives	(1		)

Change in pension and other postretirement defined benefit plans
Recognized actuarial loss	24			(1)
Total before taxes	24
Income tax expense	(8		)	Income tax expense
Net change in pensions and other postretirement defined benefit plans	16

Total reclassifications for the period	$	6

(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 3).