Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2014

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

The following tables present changes in the accumulated balances for each component of other comprehensive income, including current period other comprehensive income and reclassifications out of accumulated other comprehensive income (loss):


	For the Three Months Ended September 30, 2014
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2014	$	(9,500	)	$	(127,201	)	$	(263,563	)	$	(400,264	)
Other comprehensive income (loss) before reclassifications		19,745			139			(117,713	)		(97,829	)
Amounts reclassified from accumulated other comprehensive income (loss)		3,328			2,078			—			5,406

Net increase (decrease) in other comprehensive income		23,073			2,217			(117,713	)		(92,423	)

Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2014	$	13,573		$	(124,984	)	$	(381,276	)	$	(492,687	)


	For the Nine Months Ended September 30, 2014
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of December 31, 2013	$	(10,789	)	$	(131,946	)	$	(300,941	)	$	(443,676	)
Other comprehensive income (loss) before reclassifications		15,437			511			(80,335	)		(64,387	)
Amounts reclassified from accumulated other comprehensive income (loss)		8,925			6,451			—			15,376

Net increase (decrease) in other comprehensive income		24,362			6,962			(80,335	)		(49,011	)

Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2014	$	13,573		$	(124,984	)	$	(381,276	)	$	(492,687	)


	For the Three Months Ended September 30, 2013
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2013	$	3,880		$	(183,791	)	$	(336,009	)	$	(515,920	)
Other comprehensive (loss) income before reclassifications		(10,614	)		236			34,757			24,379
Amounts reclassified from accumulated other comprehensive income (loss)		321			3,641			—			3,962

Net (decrease) increase in other comprehensive income		(10,293	)		3,877			34,757			28,341

Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2013	$	(6,413	)	$	(179,914	)	$	(301,252	)	$	(487,579	)


	For the Nine Months Ended September 30, 2013
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of December 31, 2012	$	(2,583	)	$	(190,656	)	$	(271,247	)	$	(464,486	)
Other comprehensive (loss) income before reclassifications		(3,348	)		861			(30,005	)		(32,492	)
Amounts reclassified from accumulated other comprehensive income (loss)		(482	)		9,881			—			9,399

Net (decrease) increase in other comprehensive income		(3,830	)		10,742			(30,005	)		(23,093	)

Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2013	$	(6,413	)	$	(179,914	)	$	(301,252	)	$	(487,579	)

Summary of Consolidated Statement of Operations Line Items Affected by Reclassifications from Accumulated Other Comprehensive Income (Loss)

The following table presents the classification and amount of the reclassifications from accumulated other comprehensive income (loss) to the consolidated statement of operations:


	For the Three Months Ended September 30, 2014			For the Three Months Ended September 30, 2013			Statements of Operations Classification
	(In thousands)
Derivative Instruments
Loss on foreign currency forward exchange contracts	$	(3,671	)	$	(589	)		Cost of sales
		343			268			Provision for income taxes

	$	(3,328	)	$	(321	)		Net income

Defined Benefit Pension Plans
Amortization of prior service credit	$	264		$	541			(a)
Recognized actuarial loss		(3,462	)		(4,406	)		(a)
Settlement loss		—			(1,835	)		(a)

		(3,198	)		(5,700	)
		1,120			2,059			Provision for income taxes

	$	(2,078	)	$	(3,641	)		Net income


	For the Nine Months Ended September 30, 2014			For the Nine Months Ended September 30, 2013			Statements of Operations Classification
	(In thousands)
Derivative Instruments
(Loss) gain on foreign currency forward exchange contracts	$	(9,248	)	$	224			Cost of sales
		323			258			Provision for income taxes

	$	(8,925	)	$	482			Net income

Defined Benefit Pension Plans
Amortization of prior service credit	$	792		$	793			(a)
Recognized actuarial loss		(10,788	)		(14,698	)		(a)
Settlement loss		—			(1,835	)		(a)

		(9,996	)		(15,740	)
		3,545			5,859			Provision for income taxes

	$	(6,451	)	$	(9,881	)		Net income

(a)

The amortization of prior service credit, recognized actuarial loss, and settlement loss are included in the computation of net periodic benefit cost. Refer to “Note 15 to the Consolidated Financial Statements—Employee Benefit Plans” of this Quarterly Report on Form 10-Q for additional information regarding Mattel’s net periodic benefit cost.