The components of 2014 comprehensive income for CVS Health and for Caterpillar Inc. are outlined as follows (dollars in millions):

REQUIRED:
a. The net incomes for the two firms are shown above. Discuss how the total changes to equity due to non-owner transactions compare for the two firms.
b. CVS is a U.S.-based chain of retail pharmacies, while Caterpillar is a global manufacturer of heavy-duty construction equipment. How are the companies€™ business models reflected in their respective comprehensive incomes?
c. How would an analyst reading the financial statements of the two companies compare their relative financial changes over the course of a year? What specific areas might concern an analyst looking at Caterpillar that would not affect CVS?

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CVS Caterpillar Net income Foreign currency translation Pension/postretirement benefits Derivative financial instruments $4,644 (35) (37) 4 $3,695 (1,164) (1,255) (114)