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Other Comprehensive Income (Loss)
 6 Months Ended
Jun. 30, 2024
Other Comprehensive Income (Loss), before Tax [Abstract]  
Other Comprehensive Income (Loss) Other Comprehensive Income (Loss)
The components and allocated tax effects of other comprehensive income (loss) are as follows:
Before-TaxTax Expense
(Benefit)		After-Tax
 (In thousands)
Three Months Ended June 30, 2024
Net change in foreign currency translation adjustment$(5,241)$(1,101)$(4,140)
Net unrealized loss on hedging instruments(456)(110)(346)
Net change in pension and other post-retirement benefit obligations(716)(166)(550)
Other comprehensive loss attributable to HF Sinclair stockholders$(6,413)$(1,377)$(5,036)
Three Months Ended June 30, 2023
Net change in foreign currency translation adjustment$9,852 $2,076 $7,776 
Net unrealized loss on hedging instruments(271)(66)(205)
Net change in pension and other post-retirement benefit obligations(960)(233)(727)
Other comprehensive income attributable to HF Sinclair stockholders$8,621 $1,777 $6,844 
Before-TaxTax Expense
(Benefit)		After-Tax
(In thousands)
Six Months Ended June 30, 2024
Net change in foreign currency translation adjustment$(17,847)$(3,744)$(14,103)
Net unrealized loss on hedging activities(456)(110)(346)
Net change in pension and other post-retirement benefit obligations(1,415)(335)(1,080)
Other comprehensive loss attributable to HF Sinclair stockholders$(19,718)$(4,189)$(15,529)
Six Months Ended June 30, 2023
Net change in foreign currency translation adjustment$12,778 $2,690 $10,088 
Net change in pension and other post-retirement benefit obligations(1,920)(466)(1,454)
Other comprehensive income attributable to HF Sinclair stockholders$10,858 $2,224 $8,634 

The following table presents the statements of income line item effects for reclassifications out of accumulated other comprehensive income (“AOCI”):
Three Months Ended June 30,
AOCI Component20242023Statement of Income Line Item
(In thousands)
Hedging instruments:
Commodity price swaps$(305)$271 Sales and other revenues
(74)66 Income tax expense (benefit)
(231)205 Net of tax
Other post-retirement benefit obligations:
Pension obligations(215)45 Gain (loss) on sale of assets and other
(61)11 Income tax expense (benefit)
(154)34 Net of tax
Post-retirement healthcare obligations935 918 Gain on sale of assets and other
228 223 Income tax expense
707 695 Net of tax
Retirement restoration plan(4)(3)Loss on sale of assets and other
(1)(1)Income tax benefit
(3)(2)Net of tax
Total reclassifications for the period$319 $932 
Six Months Ended June 30,
AOCI Component20242023Statement of Income Line Item
(In thousands)
Hedging instruments:
Commodity price swaps$(4,592)$270 Sales and other revenues
(1,113)65Income tax expense
(3,479)205 Net of tax
Other post-retirement benefit obligations:
Pension obligations(432)90Gain (loss) on sale of assets and other
(114)22Income tax expense
(318)68 Net of tax
Post-retirement healthcare obligations1,857 1,836Gain on sale of assets and other
451 445Income tax expense
1,406 1,391 Net of tax
Retirement restoration plan(10)(6)Gain on sale of assets and other
(2)(1)Income tax benefit
(8)(5)Net of tax
Total reclassifications for the period$(2,399)$1,659 

Accumulated other comprehensive loss in the equity section of our consolidated balance sheets includes:
June 30, 2024December 31, 2023
 (In thousands)
Foreign currency translation adjustment$(37,129)$(23,026)
Unrealized gain on pension obligations1,051 619 
Unrealized gain on post-retirement benefit obligations9,111 10,623 
Unrealized loss on hedging instruments(346)— 
Accumulated other comprehensive loss$(27,313)$(11,784)