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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2016
Accumulated Other Comprehensive Loss |
10. | Accumulated Other Comprehensive Loss
Total accumulated other comprehensive loss consists of net income and other changes in business equity from transactions and other events from sources other than shareholders. It includes currency translation gains and losses, unrealized gains and losses from derivative instruments designated as cash flow hedges, and defined benefit plan adjustments. The components of and changes in accumulated other comprehensive loss, net of tax, were as follows:
(In millions) |  | Foreign Currency Adjustments |  |  | Derivative Hedging Gain (Loss) |  |  | Defined Benefit Plan Adjustments(a) |  |  | Accumulated Other Comprehensive Loss |
Balance at December 31, 2014 |  | $ | 31.0 |  |  | $ | (0.6 | ) |  | $ | (37.1 | ) |  | $ | (6.7 | )
Amounts classified into accumulated other comprehensive loss |  |  | (29.0 | ) |  |  | 2.6 |  |  |  | (3.8 | ) |  |  | (30.2 | )
Amounts reclassified from accumulated other comprehensive loss |  |  | — |  |  |  | (1.5 | ) |  |  | (0.7 | ) |  |  | (2.2 | )
Net current-period other comprehensive loss |  |  | (29.0 | ) |  |  | 1.1 |  |  |  | (4.5 | ) |  |  | (32.4 | )
Balance at September 30, 2015 |  | $ | 2.0 |  |  | $ | 0.5 |  |  | $ | (41.6 | ) |  | $ | (39.1 | )
Balance at December 31, 2015 |  | $ | (13.3 | ) |  | $ | 2.1 |  |  | $ | (41.3 | ) |  | $ | (52.5 | )
Amounts classified into accumulated other comprehensive loss |  |  | 0.9 |  |  |  | (7.3 | ) |  |  | 9.0 |  |  |  | 2.6 |
Amounts reclassified from accumulated other comprehensive loss |  |  | — |  |  |  | 2.8 |  |  |  | (5.1 | ) |  |  | (2.3 | )
Net current-period other comprehensive loss |  |  | 0.9 |  |  |  | (4.5 | ) |  |  | 3.9 |  |  |  | 0.3 |
Balance at September 30, 2016 |  | $ | (12.4 | ) |  | $ | (2.4 | ) |  | $ | (37.4 | ) |  | $ | (52.2 | )
| (a) | See Note 11, “Defined Benefit Plans,” for further information on the adjustments related to defined benefit plans.
The reclassifications out of accumulated other comprehensive loss for the nine and three months ended September 30, 2016 and 2015 were as follows:
(In millions) |  |  |
Details about Accumulated Other Comprehensive Loss Components |  | Amount Reclassified from Accumulated Other Comprehensive Loss Nine Months Ended September 30, |  |  | Affected Line Item in the Statement of Comprehensive Income |
|  | 2016 |  |  | 2015 |  |  |  |
Cumulative translation adjustments |  | $ | — |  |  | $ | — |  |  |  |  |
(Losses) gains on cash flow hedges |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | (2.5 | ) |  | $ | 3.3 |  |  |  | Cost of products sold |
Commodity contracts |  |  | (0.1 | ) |  |  | (0.3 | ) |  |  | Cost of products sold |
|  |  | (2.6 | ) |  |  | 3.0 |  |  |  | Total before tax |
|  |  | (0.2 | ) |  |  | (1.5 | ) |  |  | Tax expense |
|  | $ | (2.8 | ) |  | $ | 1.5 |  |  |  | (Loss) gain net of tax |
Defined benefit plan items |  |  |  |  |  |  |  |  |  |  |  |
Recognition of prior service credits |  | $ | 10.0 |  |  | $ | 10.2 |  |  |  | (a) |
Recognition of actuarial losses |  |  | (1.9 | ) |  |  | (2.8 | ) |  |  | (a) |
Recognition of prior service costs in discontinued operations |  |  | — |  |  |  | (0.2 | ) |  |  | (b) |
Recognition of actuarial losses in discontinued operations |  |  | — |  |  |  | (6.1 | ) |  |  | (b) |
|  |  | 8.1 |  |  |  | 1.1 |  |  |  | Total before tax |
|  |  | (3.0 | ) |  |  | (0.4 | ) |  |  | Tax expense |
|  | $ | 5.1 |  |  | $ | 0.7 |  |  |  | Gains net of tax |
Total reclassifications for the period |  | $ | 2.3 |  |  | $ | 2.2 |  |  |  | Gains net of tax |
(In millions) |  |  |
Details about Accumulated Other Comprehensive Loss Components |  | Amount Reclassified from Accumulated Other Comprehensive Loss Three Months Ended September 30, |  |  | Affected Line Item in the Statement of Comprehensive Income |
|  | 2016 |  |  | 2015 |  |  |  |
Cumulative translation adjustments |  | $ | — |  |  | $ | — |  |  |  |  |
Gains (losses) on cash flow hedges |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | (1.3 | ) |  | $ | 1.2 |  |  |  | Cost of products sold |
Commodity contracts |  |  | 0.1 |  |  |  | (0.2 | ) |  |  | Cost of products sold |
|  |  | (1.2 | ) |  |  | 1.0 |  |  |  | Total before tax |
|  |  | — |  |  |  | (0.5 | ) |  |  | Tax expense |
|  | $ | (1.2 | ) |  | $ | 0.5 |  |  |  | (Loss) gain net of tax |
Defined benefit plan items |  |  |  |  |  |  |  |  |  |  |  |
Recognition of prior service credits |  | $ | 3.8 |  |  | $ | 3.2 |  |  |  | (a) |
Recognition of actuarial losses |  |  | (1.0 | ) |  |  | (2.8 | ) |  |  | (a) |
Recognition of prior service costs in discontinued operations |  |  | — |  |  |  | (0.2 | ) |  |  | (b) |
Recognition of actuarial losses in discontinued operations |  |  | — |  |  |  | (6.1 | ) |  |  | (b) |
|  |  | 2.8 |  |  |  | (5.9 | ) |  |  | Total before tax |
|  |  | (1.0 | ) |  |  | 2.3 |  |  |  | Tax expense |
|  | $ | 1.8 |  |  | $ | (3.6 | ) |  |  | Gain (loss) net of tax |
Total reclassifications for the period |  | $ | 0.6 |  |  | $ | (3.1 | ) |  |  | Gain (loss) net of tax |
| (a) | These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost. Refer to Note 11, “Defined Benefit Plans,” for additional information.
| (b) | These accumulated other comprehensive loss components are included in discontinued operations.

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- 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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