| Stockholders’ Equity and Non-controlling Interests Non-Controlling Interests The Company's non-controlling interests are as follows: | | | | | | | | | | | | | September 30, | | December 31, | | (In millions) | 2026 | | 2025 | | Shanghai Visteon Automotive Electronics, Co., Ltd. | $ | 57 | | | $ | 54 | | | Yanfeng Visteon Automotive Electronics Co., Ltd. | 17 | | | 16 | | Changchun Visteon FAWAY Automotive Electronics, Co., Ltd. | 9 | | | 12 | | Other | 1 | | | 1 | | | $ | 84 | | | $ | 83 | |
Accumulated Other Comprehensive Income (Loss)
Changes in Accumulated other comprehensive income (loss) (“AOCI”) and reclassifications out of AOCI by component include: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | (In millions) | 2026 | | 2025 | | 2026 | | 2025 | Changes in AOCI: | | | | | | | | Beginning balance | $ | (243) | | | (255) | | | (240) | | | $ | (306) | | Other comprehensive income (loss) before reclassification, net of tax | (7) | | | (2) | | | (11) | | | 46 | | Amounts reclassified from AOCI | 2 | | | 2 | | | 3 | | | 5 | | Ending balance | (248) | | | (255) | | | (248) | | | (255) | | Changes in AOCI by Component: | | | | | | | | Foreign currency translation adjustments | | | | | | | | Beginning balance | $ | (202) | | | $ | (194) | | | (205) | | | $ | (266) | | Other comprehensive income (loss) before reclassification, net of tax | (9) | | | (2) | | | (6) | | | 70 | | Ending balance | (211) | | | (196) | | | (211) | | | (196) | | Net investment hedge | | | | | | | | Beginning balance | 3 | | | 2 | | | 8 | | | 18 | | | Other comprehensive income (loss) before reclassification, net of tax | (2) | | | 3 | | | (7) | | | (13) | | Ending balance | 1 | | | 5 | | | 1 | | | 5 | | Benefit plans | | | | | | | | Beginning balance | (47) | | | (68) | | | (47) | | | (66) | | | Amounts reclassified from AOCI | (1) | | | — | | | (1) | | | (2) | | Ending balance | (48) | | | (68) | | | (48) | | | (68) | | Unrealized hedging gain (loss) | | | | | | | | Beginning balance | 3 | | | 5 | | | 4 | | | 8 | | | Other comprehensive income (loss) before reclassification, net of tax | 4 | | | (3) | | | 2 | | | (11) | | | Amounts reclassified from AOCI | 3 | | | 2 | | | 4 | | | 7 | | Ending balance | 10 | | | 4 | | | 10 | | | 4 | | AOCI ending balance | $ | (248) | | | (255) | | | (248) | | | (255) | |
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