XML 28 R17.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2018
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) The following tables present changes in the accumulated balances for each component of other comprehensive income (loss), including current period other comprehensive income (loss) and reclassifications out of accumulated other comprehensive income (loss):
| For the Three Months Ended September 30, 2018
| Derivative Instruments |  | Available-for-sale security |  | Defined Benefit Pension Plans |  | Currency Translation Adjustments |  | Total
| (In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2018 | $ | 452 |  |  | $ | (5,588 | ) |  | $ | (140,528 | ) |  | $ | (678,414 | ) |  | $ | (824,078 | )
Other comprehensive income (loss) before reclassifications | 3,215 |  |  | 424 |  |  | 219 |  |  | (17,132 | ) |  | (13,274 | )
Amounts reclassified from accumulated other comprehensive income (loss) | 787 |  |  | — |  |  | 1,543 |  |  | — |  |  | 2,330 |
Net increase (decrease) in other comprehensive income (loss) | 4,002 |  |  | 424 |  |  | 1,762 |  |  | (17,132 | ) |  | (10,944 | )
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2018 | $ | 4,454 |  |  | $ | (5,164 | ) |  | $ | (138,766 | ) |  | $ | (695,546 | ) |  | $ | (835,022 | )
| For the Nine Months Ended September 30, 2018
| Derivative Instruments |  | Available-for-sale security |  | Defined Benefit Pension Plans |  | Currency Translation Adjustments |  | Total
| (In thousands)
Accumulated Other Comprehensive Loss, Net of Tax, as of December 31, 2017 | $ | (21,098 | ) |  | $ | (2,799 | ) |  | $ | (143,213 | ) |  | $ | (614,676 | ) |  | $ | (781,786 | )
Other comprehensive income (loss) before reclassifications | 15,548 |  |  | (2,365 | ) |  | (2,888 | ) |  | (80,870 | ) |  | (70,575 | )
Amounts reclassified from accumulated other comprehensive loss | 10,004 |  |  | — |  |  | 7,335 |  |  | — |  |  | 17,339 |
Net increase (decrease) in other comprehensive income (loss) | 25,552 |  |  | (2,365 | ) |  | 4,447 |  |  | (80,870 | ) |  | (53,236 | )
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of September 30, 2018 | $ | 4,454 |  |  | $ | (5,164 | ) |  | $ | (138,766 | ) |  | $ | (695,546 | ) |  | $ | (835,022 | )
| For the Three Months Ended September 30, 2017
| Derivative Instruments |  | Available-for-sale security |  | Defined Benefit Pension Plans |  | Currency Translation Adjustments |  | Total
| (In thousands)
Accumulated Other Comprehensive Loss, Net of Tax, as of June 30, 2017 | $ | (25,114 | ) |  | $ | (588 | ) |  | $ | (155,625 | ) |  | $ | (700,607 | ) |  | $ | (881,934 | )
Other comprehensive (loss) income before reclassifications | (24,009 | ) |  | (3,848 | ) |  | (103 | ) |  | 36,912 |  |  | 8,952 |
Amounts reclassified from accumulated other comprehensive loss | 9,241 |  |  | — |  |  | 1,209 |  |  | — |  |  | 10,450 |
Net (decrease) increase in other comprehensive (loss) income | (14,768 | ) |  | (3,848 | ) |  | 1,106 |  |  | 36,912 |  |  | 19,402 |
Accumulated Other Comprehensive Loss, Net of Tax, as of September 30, 2017 | $ | (39,882 | ) |  | $ | (4,436 | ) |  | $ | (154,519 | ) |  | $ | (663,695 | ) |  | $ | (862,532 | )
| For the Nine Months Ended September 30, 2017
| Derivative Instruments |  | Available-for-sale security |  | Defined Benefit Pension Plans |  | Currency Translation Adjustments |  | Total
| (In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of December 31, 2016 | $ | 17,469 |  |  | $ | 3,149 |  |  | $ | (157,704 | ) |  | $ | (805,943 | ) |  | $ | (943,029 | )
Other comprehensive (loss) income before reclassifications | (63,999 | ) |  | (7,585 | ) |  | (303 | ) |  | 142,248 |  |  | 70,361 |
Amounts reclassified from accumulated other comprehensive income (loss) | 6,648 |  |  | — |  |  | 3,488 |  |  | — |  |  | 10,136 |
Net (decrease) increase in other comprehensive (loss) income | (57,351 | ) |  | (7,585 | ) |  | 3,185 |  |  | 142,248 |  |  | 80,497 |
Accumulated Other Comprehensive Loss, Net of Tax, as of September 30, 2017 | $ | (39,882 | ) |  | $ | (4,436 | ) |  | $ | (154,519 | ) |  | $ | (663,695 | ) |  | $ | (862,532 | )
The following tables present the classification and amount of the reclassifications from accumulated other comprehensive income (loss) to the consolidated statements of operations:
| For the Three Months Ended |  |
| September 30, 2018 |  | September 30, 2017 |  | Statements of Operations Classification
| (In thousands) |  |
Derivative Instruments |
Loss on foreign currency forward exchange contracts | $ | (910 | ) |  | $ | (9,124 | ) |  | Cost of sales
Tax effect of net loss | 123 |  |  | (117 | ) |  | Provision for income taxes
| $ | (787 | ) |  | $ | (9,241 | ) |  | Net income (loss)
Defined Benefit Pension Plans |  |  |  |  |
Amortization of prior service credit (cost) (a) | $ | 502 |  |  | $ | (8 | ) |  | Other non-operating expense, net
Recognized actuarial loss (a) | (2,045 | ) |  | (1,860 | ) |  | Other non-operating expense, net
| (1,543 | ) |  | (1,868 | ) |  |
Tax effect of net loss | — |  |  | 659 |  |  | Provision for income taxes
| $ | (1,543 | ) |  | $ | (1,209 | ) |  | Net income (loss)
| For the Nine Months Ended |  |
| September 30, 2018 |  | September 30, 2017 |  | Statements of Operations Classification
| (In thousands) |  |
Derivative Instruments |
Loss on foreign currency forward exchange contracts | $ | (10,060 | ) |  | $ | (6,658 | ) |  | Cost of sales
Tax effect of net loss | 56 |  |  | 10 |  |  | Provision for income taxes
| $ | (10,004 | ) |  | $ | (6,648 | ) |  | Net income (loss)
Defined Benefit Pension Plans |  |  |  |  |
Amortization of prior service credit (cost) (a) | $ | 1,505 |  |  | $ | (23 | ) |  | Other non-operating expense, net
Recognized actuarial loss (a) | (6,408 | ) |  | (5,576 | ) |  | Other non-operating expense, net
Settlement loss | (2,443 | ) |  | — |  |  | Other non-operating expense, net
| (7,346 | ) |  | (5,599 | ) |  |
Tax effect of net loss | 11 |  |  | 2,111 |  |  | Provision for income taxes
| $ | (7,335 | ) |  | $ | (3,488 | ) |  | Net income (loss)
_______________________________________
(a) | The amortization of prior service credit (cost) and recognized actuarial loss are included in the computation of net periodic benefit cost. Refer to "Note 16 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.
Currency Translation Adjustments Mattel’s reporting currency is the U.S. dollar. The translation of its net investments in subsidiaries with non-U.S. dollar functional currencies subjects Mattel to the impact of currency exchange rate fluctuations in its results of operations and financial position. Assets and liabilities of subsidiaries with non-U.S. dollar functional currencies are translated into U.S. dollars at fiscal period-end exchange rates. Income, expense, and cash flow items are translated at weighted average exchange rates prevailing during the fiscal period. The resulting currency translation adjustments are recorded as a component of accumulated other comprehensive income (loss) within stockholders’ equity. Currency translation adjustments resulted in a net loss of $80.9 million for the nine months ended September 30, 2018, primarily due to the weakening of the Euro, Brazilian real, Russian ruble, British pound sterling, and Turkish lira against the U.S. dollar. Currency translation adjustments resulted in a net gain of $142.2 million for the nine months ended September 30, 2017, primarily due to the strengthening of the Euro, British pound sterling, and Mexican peso against the U.S. dollar.

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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration