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Reclassifications Out of Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
Reclassification Out of Accumulated Other Comprehensive Loss | Changes in accumulated other comprehensive loss were as follows:
| MSA Safety Incorporated |  | Noncontrolling Interests
| Three Months Ended September 30, |  | Three Months Ended September 30,
(In thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Pension and other post-retirement benefits (a) |  |  |  |  |  |  |
Balance at beginning of period | $ | (118,656) |  |  | $ | (115,888) |  |  | $ | — |  |  | $ | — |
Amounts reclassified from accumulated other comprehensive loss into net income: |  |  |  |  |  |  |
Amortization of prior service credit (Note 14) | (52) |  |  | (47) |  |  | — |  |  | — |
Recognized net actuarial losses (Note 14) | 4,221 |  |  | 2,772 |  |  | — |  |  | — |
Tax benefit | (1,111) |  |  | (468) |  |  | — |  |  | — |
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income | 3,058 |  |  | 2,257 |  |  | — |  |  | — |
Balance at end of period | $ | (115,598) |  |  | $ | (113,631) |  |  | $ | — |  |  | $ | — |
Available-for-sale securities |  |  |  |  |  |  |
Balance at beginning of period | $ | 68 |  |  | $ | (9) |  |  | $ | — |  |  | $ | — |
Unrealized loss on available-for-sale securities (Note 16) | (74) |  |  | (9) |  |  | — |  |  | — |
Balance at end of period | $ | (6) |  |  | $ | (18) |  |  | $ | — |  |  | $ | — |
Foreign currency translation |  |  |  |  |  |  |
Balance at beginning of period | $ | (106,622) |  |  | $ | (87,509) |  |  | $ | 326 |  |  | $ | 502 |
Reclassification from accumulated other comprehensive loss into net income | — |  |  | (212) |  | (b) | — |  |  | — |
Foreign currency translation adjustments | 15,226 |  |  | (15,864) |  |  | 294 |  |  | (227) |
Balance at end of period | $ | (91,396) |  |  | $ | (103,585) |  |  | $ | 620 |  |  | $ | 275 |
(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 14—Pensions and Other Post-retirement Benefits). (b) Reclassifications into net income relate primarily to the closure of several subsidiaries in our Europe, Middle East & Africa ("EMEA") operating segment and are included in Currency exchange losses (gains), net, within the unaudited Condensed Consolidated Statement of Income.
| MSA Safety Incorporated |  | Noncontrolling Interests
| Nine Months Ended September 30, |  | Nine Months Ended September 30,
(In thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Pension and other post-retirement benefits (a) |  |  |  |  |  |  |
Balance at beginning of period | $ | (124,848) |  |  | $ | (115,517) |  |  | $ | — |  |  | $ | — |
Amounts reclassified from accumulated other comprehensive loss into net income: |  |  |  |  |  |  |
Amortization of prior service credit (Note 14) | (156) |  |  | (141) |  |  | — |  |  | — |
Recognized net actuarial losses (Note 14) | 12,663 |  |  | 8,317 |  |  | — |  |  | — |
Tax benefit | (3,257) |  |  | (2,518) |  |  | — |  |  | — |
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income | 9,250 |  |  | 5,658 |  |  | — |  |  | — |
Reclassification to retained earnings due to adoption of ASU 2018-02 | — |  |  | (3,772) |  |  | — |  |  | — |
Balance at end of period | $ | (115,598) |  |  | $ | (113,631) |  |  | $ | — |  |  | $ | — |
Available-for-sale securities |  |  |  |  |  |  |
Balance at beginning of period | $ | 6 |  |  | $ | (572) |  |  | $ | — |  |  | $ | — |
Unrealized (loss) gain on available-for-sale securities (Note 16) | (12) |  |  | 554 |  |  | — |  |  | — |
Balance at end of period | $ | (6) |  |  | $ | (18) |  |  | $ | — |  |  | $ | — |
Foreign currency translation |  |  |  |  |  |  |
Balance at beginning of period | $ | (89,161) |  |  | $ | (102,838) |  |  | $ | 423 |  |  | $ | 496 |
Reclassification from accumulated other comprehensive loss into net income | 720 |  | (b) | 15,147 |  | (c) | — |  |  | — |
Foreign currency translation adjustments | (2,955) |  |  | (15,894) |  |  | 197 |  |  | (221) |
Balance at end of period | $ | (91,396) |  |  | $ | (103,585) |  |  | $ | 620 |  |  | $ | 275 |
(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 14—Pensions and Other Post-retirement Benefits). (b) Reclassifications into net income relate primarily to the approval of our plan to close several subsidiaries in our Europe, Middle East & Africa ("EMEA") operating segment and are included in Currency exchange losses (gains), net, within the unaudited Condensed Consolidated Statement of Income. (c) Reclassifications out of accumulated other comprehensive loss into net income relate primarily to the closure of our South Africa subsidiaries and are included in Currency exchange losses (gains), net, within the unaudited Condensed Consolidated Statement of Income.

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