Stockholders' Equity
6 Months Ended
Aug. 03, 2013
Stockholders' Equity [Abstract]  
Stockholders' Equity

6Stockholders’ Equity

 

 

The following table shows the change in the components of stockholders’ equity for the six months ended August 3, 2013:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

 

 

 

 

 

 

 

 

Reinvested

 

 

Accumulated

 

 

 

 

of

 

 

 

 

 

Additional

 

 

Earnings/

 

 

Other

 

 

Total

(in millions)

Common

 

 

Common

 

 

Paid-in

 

 

(Accumulated

 

 

Comprehensive

 

 

Stockholders’

 

Shares

 

 

Stock

 

 

Capital

 

 

Deficit)

 

 

Income/(Loss)

 

 

Equity

February 2, 2013

219.3 

 

$

110 

 

$

3,799 

 

$

380 

 

$

(1,118)

 

$

3,171 

Net income/(loss)

 -

 

 

 -

 

 

 -

 

 

(934)

 

 

 -

 

 

(934)

Other comprehensive income/(loss)

 -

 

 

 -

 

 

 -

 

 

 -

 

 

54 

 

 

54 

Stock-based compensation

1.1 

 

 

 -

 

 

29 

 

 

 -

 

 

 -

 

 

29 

August 3, 2013

220.4 

 

$

110 

 

$

3,828 

 

$

(554)

 

$

(1,064)

 

$

2,320 

 

 

The tax effects allocated to each component of other comprehensive income/(loss) are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended

 

August 3, 2013

 

 

July 28, 2012

 

 

 

 

Income

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

Tax

 

 

 

($ in millions)

Gross

 

(Expense)/

 

Net

 

Gross

 

(Expense)/

 

Net

 

Amount

 

Benefit

 

Amount

 

Amount

 

Benefit

 

Amount

REITs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrealized gain/(loss)

$

(4)

 

$

 

$

(3)

 

$

 

$

(2)

 

$

Reclassification adjustment for realized (gain)/loss

 

 -

 

 

 -

 

 

 -

 

 

(270)

(1)

 

96 

 

 

(174)

Retirement benefit plans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reclassification for amortization of net actuarial loss/(gain)

 

44 

 

 

(17)

 

 

27 

 

 

63 

 

 

(26)

 

 

37 

Reclassification for amortization of prior service cost/(credit)

 

 -

 

 

 -

 

 

 -

 

 

(3)

 

 

 

 

(2)

Total

$

40 

 

$

(16)

 

$

24 

 

$

(202)

 

$

69 

 

$

(133)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Six Months Ended

 

August 3, 2013

 

 

July 28, 2012

 

 

 

 

Income

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

Tax

 

 

 

($ in millions)

Gross

 

(Expense)/

 

Net

 

Gross

 

(Expense)/

 

Net

 

Amount

 

Benefit

 

Amount

 

Amount

 

Benefit

 

Amount

REITs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrealized gain/(loss)

$

 -

 

$

 -

 

$

 -

 

$

51 

 

$

(18)

 

$

33 

Reclassification adjustment for realized (gain)/loss

 

 -

 

 

 -

 

 

 -

 

 

(270)

(1)

 

96 

 

 

(174)

Retirement benefit plans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reclassification for amortization of net actuarial loss/(gain)

 

88 

 

 

(33)

 

 

55 

 

 

127 

 

 

(50)

 

 

77 

Reclassification for amortization of prior service cost/(credit)

 

(1)

 

 

 -

 

 

(1)

 

 

(7)

 

 

 

 

(4)

Total

$

87 

 

$

(33)

 

$

54 

 

$

(99)

 

$

31 

 

$

(68)

 

(1) The reclassification adjustment for the Simon Property Group, L.P. (SPG) units was calculated by using the closing fair market value per SPG unit of $158.13 on July 19, 2012 for the two million REIT units that were redeemed on July 20, 2012.  The REIT units were redeemed at a price of $124.00 per unit (see Note 10). 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The following table shows the changes in accumulated other comprehensive income/(loss) balances for the six months ended August 3, 2013:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrealized

 

 

 

 

 

 

 

Accumulated Other

($ in millions)

Gain/(Loss)

 

Net Actuarial

 

Prior Service

 

Comprehensive

 

on REITs

 

Gain/(Loss)

 

Credit/(Cost)

 

Income/(Loss)

February 2, 2013

$

17 

 

$

(1,121)

 

$

(14)

 

$

(1,118)

Amounts reclassified from accumulated other comprehensive income

 

 -

 

 

55 

 

 

(1)

 

 

54 

Net current-period other comprehensive income

 

 -

 

 

55 

 

 

(1)

 

 

54 

August 3, 2013

$

17 

 

$

(1,066)

 

$

(15)

 

$

(1,064)

    

 

Reclassifications out of accumulated other comprehensive income/(loss) are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amount Reclassified from Accumulated Other Comprehensive Income/(Loss)

 

 

 

Three Months Ended

 

Six Months Ended

 

Line Item in the

($ in millions)

 

August 3,

 

 

July 28,

 

 

August 3,

 

 

July 28,

 

Unaudited Consolidated

 

 

2013

 

 

2012

 

 

2013

 

 

2012

 

Statements of Operations

Realized (gain)/loss on REITs

 

 

 

 

 

 

 

 

 

 

 

 

 

Redemption of SPG REIT units

$

 -

 

$

(270)

 

$

 -

 

$

(270)

 

Real estate and other, net

Tax (expense)/benefit

 

 -

 

 

96 

 

 

 -

 

 

96 

 

Income tax expense/(benefit)

Total, net of tax

 

 -

 

 

(174)

 

 

 -

 

 

(174)

 

 

Amortization of retirement benefit plans

 

 

 

 

 

 

 

 

 

 

 

 

 

Actuarial loss/(gain)(1)

 

44 

 

 

63 

 

 

88 

 

 

127 

 

Pension

Prior service cost/(credit)(1)

 

 

 

 -

 

 

 

 

 -

 

Pension

Prior service cost/(credit)(1)

 

(2)

 

 

(3)

 

 

(4)

 

 

(7)

 

SG&A

Tax (expense)/benefit

 

(17)

 

 

(25)

 

 

(33)

 

 

(47)

 

Income tax expense/(benefit)

Total, net of tax

 

27 

 

 

35 

 

 

54 

 

 

73 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total reclassifications

$

27 

 

$

(139)

 

$

54 

 

$

(101)

 

 

 

(1) These accumulated other comprehensive components are included in the computation of net periodic benefits expense/(income).  See Note 8 for additional details.