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Note 13 - Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 13 — Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss, net of tax for the three and nine months ended September 30, 2025 and 2024, were as follows (in millions):

		Three months ended September 30,
		2025												2024
						Retirement												Retirement
		Foreign				benefit								Foreign				benefit
		currency				asset, net				Total				currency				asset, net				Total
Beginning balance		$	(225.5	)		$	(96.0	)		$	(321.5	)		$	(514.8	)		$	(83.9	)		$	(598.7	)
Other comprehensive income (loss)			(51.0	)			—				(51.0	)			108.4				—				108.4
Reclassifications to net income(1)			(0.6	)			0.7				0.1				111.9				0.4				112.3
Total other comprehensive income (loss)			(51.6	)			0.7				(50.9	)			220.3				0.4				220.7
Less: other comprehensive loss (income) attributable to noncontrolling interests			24.3				—				24.3				(7.2	)			—				(7.2	)
Ending balance		$	(252.8	)		$	(95.3	)		$	(348.1	)		$	(301.7	)		$	(83.5	)		$	(385.2	)

		Nine months ended September 30,
		2025												2024
						Retirement												Retirement
		Foreign				benefit								Foreign				benefit
		currency				asset, net				Total				currency				asset, net				Total
Beginning balance		$	(387.9	)		$	(97.3	)		$	(485.2	)		$	(478.9	)		$	(84.7	)		$	(563.6	)
Other comprehensive income			145.0				—				145.0				88.3				—				88.3
Reclassifications to net income(1)			(0.6	)			2.0				1.4				95.4				1.2				96.6
Total other comprehensive income			144.4				2.0				146.4				183.7				1.2				184.9
Less: other comprehensive income attributable to noncontrolling interests			(9.3	)			—				(9.3	)			(6.5	)			—				(6.5	)
Ending balance		$	(252.8	)		$	(95.3	)		$	(348.1	)		$	(301.7	)		$	(83.5	)		$	(385.2	)

(1)  Foreign currency reclassifications to net income are primarily related to the release of accumulated foreign currency translation reserves during the period in which a JHG entity liquidated.

The components of other comprehensive income (loss), net of tax for the three and nine months ended September 30, 2025 and 2024, were as follows (in millions):

		Three months ended September 30,
		2025												2024
		Pre-tax				Tax				Net				Pre-tax				Tax				Net
		amount				impact				amount				amount				impact				amount
Foreign currency translation adjustments		$	(51.2	)		$	0.2			$	(51.0	)		$	109.8			$	(1.4	)		$	108.4
Reclassifications to net income(1)			0.1				—				0.1				112.3				—				112.3
Total other comprehensive income (loss)		$	(51.1	)		$	0.2			$	(50.9	)		$	222.1			$	(1.4	)		$	220.7

		Nine months ended September 30,
		2025												2024
		Pre-tax				Tax				Net				Pre-tax				Tax				Net
		amount				impact				amount				amount				impact				amount
Foreign currency translation adjustments		$	143.5			$	1.5			$	145.0			$	87.0			$	1.3			$	88.3
Reclassifications to net income(1)			1.4				—				1.4				96.6				—				96.6
Total other comprehensive income		$	144.9			$	1.5			$	146.4			$	183.6			$	1.3			$	184.9

(1)  Foreign currency reclassifications to net income are primarily related to the release of accumulated foreign currency translation reserves during the period in which a JHG entity liquidated.

X

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/220/tableOfContent

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X

- References

No definition available.

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