v3.26.3
ACCUMULATED OTHER COMPREHENSIVE INCOME
9 Months Ended
Sep. 30, 2026
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME NOTE 15 - ACCUMULATED OTHER COMPREHENSIVE INCOME
The following tables summarize the change in the components of accumulated other comprehensive income / loss,
excluding non-controlling interests, for the periods presented:
Three months ended September 30, 2026
(in millions of U.S. dollars)
Post-
employment
benefit plans
Cash flow
hedges
Currency
translation
adjustments
Accumulated
other
comprehensive
income / (loss)
At June 30, 2026
107
—
(73)
34
Other comprehensive income / (loss) before reclassification
1
(2)
(2)
(3)
Amounts reclassified from accumulated other
comprehensive income / (loss) to the income statement
(3)
—
—
(3)
At September 30, 2026
105
(2)
(75)
28
Three months ended September 30, 2025
(in millions of U.S. dollars)
Post-
employment
benefit plans
Cash flow
hedges
Currency
translation
adjustments
Accumulated
other
comprehensive
income / (loss)
At June 30, 2025
81
13
(68)
26
Other comprehensive income / (loss) before reclassification
(2)
(1)
2
(1)
Amounts reclassified from accumulated other
comprehensive income / (loss) to the income statement
(3)
(1)
—
(4)
At September 30, 2025
76
11
(66)
21
Nine months ended September 30, 2026
(in millions of U.S. dollars)
Post-
employment
benefit plans
Cash flow
hedges
Currency
translation
adjustments
Accumulated
other
comprehensive 
income / (loss)
At January 1, 2026
115
8
(69)
54
Other comprehensive income / (loss) before reclassification
(1)
(8)
(8)
(17)
Amounts reclassified from accumulated other
comprehensive income / (loss) to the income statement
(9)
(2)
—
(11)
Amounts reclassified from accumulated other
comprehensive income / (loss) to retained earnings
—
—
2
2
At September 30, 2026
105
(2)
(75)
28
Nine months ended September 30, 2025
(in millions of U.S. dollars)
Post-
employment
benefit plans
Cash flow
hedges
Currency
translation
adjustments
Accumulated
other
comprehensive
income / (loss)
At January 1, 2025
84
(14)
(84)
(14)
Other comprehensive income / (loss) before reclassification
—
26
16
42
Amounts reclassified from accumulated other
comprehensive income / (loss) to the income statement
(8)
(1)
—
(9)
Amounts reclassified from accumulated other
comprehensive income / (loss) to retained earnings
—
—
2
2
At September 30, 2025
76
11
(66)
21