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Reclassifications Out of Accumulated Other Comprehensive Loss | 3 Months Ended
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Mar. 31, 2019
Equity [Abstract] |
Reclassifications Out of Accumulated Other Comprehensive Loss | Reclassifications Out of Accumulated Other Comprehensive Loss During three months ended March 31, 2019 , we recognized non-cash cumulative translation losses of approximately $15.4 million as a result of the approval of our plan to close our South Africa affiliates. This charge is related to the historical translation of the elements of the financial statements for the business from the functional currency to the U.S. Dollar. The translation impact has been historically recorded as currency translation adjustment (“CTA”), a separate component of accumulated other comprehensive loss within the equity section of the unaudited Condensed Consolidated Balance Sheet and has been reclassified into net income during three months ended March 31, 2019. Changes in accumulated other comprehensive loss were as follows:
|  | MSA Safety Incorporated |  | Noncontrolling Interests
|  | Three Months Ended March 31, |  | Three Months Ended March 31,
(In thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Pension and other post-retirement benefits (a) |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (115,517 | ) |  | $ | (97,948 | ) |  | $ | — |  |  | $ | — |
Amounts reclassified from accumulated other comprehensive loss into net income: |  |  |  |  |  |  |  |
Amortization of prior service credit (Note 15) |  | (105 | ) |  | (83 | ) |  | — |  |  | — |
Recognized net actuarial losses (Note 15) |  | 2,794 |  |  | 3,478 |  |  | — |  |  | — |
Tax benefit |  | (666 | ) |  | (1,066 | ) |  | — |  |  | — |
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income |  | 2,023 |  |  | 2,329 |  |  | — |  |  | — |
Reclassification to retained earnings due to the adoption of ASU 2018-02 (Note 2) |  | (3,772 | ) |  | — |  |  | — |  |  | — |
Balance at end of period |  | $ | (117,266 | ) |  | $ | (95,619 | ) |  | $ | — |  |  | $ | — |
Available-for-sale securities |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (572 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |
Unrealized gains on available-for-sale securities (Note 17) |  | 536 |  |  | — |  |  | — |  |  | — |
Balance at end of period |  | $ | (36 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |
Foreign Currency Translation |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (102,838 | ) |  | $ | (73,814 | ) |  | $ | 496 |  |  | $ | 801 |
Reclassification from accumulated other comprehensive loss into net income |  | 15,359 |  | (b) | — |  |  | — |  |  | — |
Foreign currency translation adjustments |  | 218 |  |  | 13,230 |  |  | 143 |  |  | 170 |
Balance at end of period |  | $ | (87,261 | ) |  | $ | (60,584 | ) |  | $ | 639 |  |  | $ | 971 |
(a) Reclassifications out of accumulated other comprehensive loss and into net income are included in the computation of net periodic pension and other post-retirement benefit costs (refer to Note 15—Pensions and Other Post-retirement Benefits). (b) Reclassifications into net income relate primarily to the approval of our plan to close our South Africa affiliates as discussed above and are included in Currency exchange losses, net within the unaudited Condensed Consolidated Statement of Income.

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- Definition The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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