Policy

Accumulated Other Comprehensive Income/(Loss) (net of tax)

($ in millions)

						Net Change		Net Unrealized
		Net Unrealized		Foreign		Retirement-		Gains/(Losses)		Accumulated
		Gains/(Losses)		Currency		Related		on Available-		Other
		on Cash Flow		Translation		Benefit		For-Sale		Comprehensive
		Hedges		Adjustments*		Plans		Securities		Income/(Loss)
December 31, 2010		$	(96)	$	2,478	$	(21,289)	$	164	$	(18,743)
Other comprehensive income before
	reclassifications		(162)		(711)		(3,581)		(7)		(4,461)
Amount reclassified from accumulated
	other comprehensive income		329		0		1,133		(143)		1,319
Total change for the period			167		(711)		(2,448)		(150)		(3,142)
December 31, 2011			71		1,767		(23,737)		13		(21,885)
Other comprehensive income before
	reclassifications		5		(34)		(5,164)		16		(5,177)
Amount reclassified from accumulated
	other comprehensive income		(167)		0		1,495		(25)		1,303
Total change for the period			(161)		(34)		(3,669)		(9)		(3,874)
December 31, 2012			(90)		1,733		(27,406)		4		(25,759)
Other comprehensive income before
	reclassifications		28		(1,401)		3,409		0		2,036
Amount reclassified from accumulated
	other comprehensive income		(103)		0		2,229		(5)		2,121
Total change for the period			(76)		(1,401)		5,639		(5)		4,157
December 31, 2013		$	(165)	$	332	$	(21,767)	$	(1)	$	(21,602)


* Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax.

INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY |