Supplemental financial statement information

Composition of certain balance sheet accounts at December 31:



Components of Prepaid and other current assets:	2013		2012
Prepaid and other assets	$	15,051	$	16,956
Income/withholding tax receivable – current	11,437		14,327
VAT receivable	5,648		3,692
Derivative assets	140		—
	$	32,276	$	34,975



Components of Other assets:	2013		2012
Investment in BHH and other equity investments	$	35,767	$	37,880
Cash surrender value of life insurance and trust assets	27,857		29,125
Maintenance and operating supplies – non-current	17,827		17,844
Other assets	10,023		15,866
	$	91,474	$	100,715



Components of Accrued and other current liabilities:	2013		2012
Other accrued and current liabilities	$	30,901	$	20,455
Accrued severance pay	11,438		1,009
Accrued vacation pay	9,135		6,001
Income taxes payable	6,198		8,146
Revolving credit facility	6,000		—
Current portion of long-term debt	2,603		—
Accrued bond interest	1,636		2,560
Deferred tax liability – current	1,555		1,928
	$	69,466	$	40,099



Components of Other liabilities:	2013		2012
Asset retirement obligations – non-current	$	22,884	$	14,775
Other liabilities	7,576		2,781
Accrued workers’ compensation cost – non-current	7,283		7,237
E.ON contingent liability and accrued interest	—		15,369
	$	37,743	$	40,162



Components of Accumulated Other Comprehensive Loss:	2013			2012
Defined benefit plan liabilities	$	(92,177	)	$	(153,225	)
Equity in investee other comprehensive income (1)	(12,650		)	(12,712		)
Unrealized loss on financial instruments	(1,064		)	(878		)
Other comprehensive loss before income tax effect	(105,891		)	(166,815		)
Income tax effect (2)	14,059			15,623
Accumulated other comprehensive loss	$	(91,832	)	$	(151,192	)


(1)	The amount includes our equity in the other comprehensive income of Mt. Holly.


(2)	The allocation of the income tax effect to the components of other comprehensive income is as follows:



	2013			2012
Defined benefit plan liabilities	$	14,256		$	15,784
Equity in investee other comprehensive income	418			488
Unrealized loss on financial instruments	(615		)	(649		)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss (“AOCI”):



	Defined benefit plan and other postretirement liabilities			Equity in investee other comprehensive income			Unrealized loss on financial instruments			Total, net of tax
Balance, December 31, 2010	$	(41,181	)	$	(7,665	)	$	(1,130	)	$	(49,976	)
Other comprehensive income (loss) before reclassifications	(62,212		)	(253		)	(479		)	(62,944		)
Net amount reclassified to net loss	(21,555		)	—			(113		)	(21,668		)
Balance, December 31, 2011	(124,948		)	(7,918		)	(1,722		)	(134,588		)
Other comprehensive income (loss) before reclassifications	(16,691		)	(4,306		)	(218		)	(21,215		)
Net amount reclassified to net loss	4,198			—			413			4,611
Balance, December 31, 2012	(137,441		)	(12,224		)	(1,527		)	(151,192		)
Other comprehensive income (loss) before reclassifications	56,795			(8		)	—			56,787
Net amount reclassified to net loss	2,725			—			(152		)	2,573
Balance, December 31, 2013	$	(77,921	)	$	(12,232	)	$	(1,679	)	$	(91,832	)

Reclassifications out of AOCI were included in the consolidated statements of operations as follows:



		Gains (Losses) Reclassified from AOCI to the Consolidated Statements of Operations
AOCI Components	Location	2013			2012			2011
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	3,264		$	4,670		$	(16,326	)
	Selling, general and administrative expenses	990			1,055			575
	Income tax expense	(1,529		)	(1,527		)	(5,804		)
	Net of tax	$	2,725		$	4,198		$	(21,555	)

Unrealized loss on financial instruments	Cost of goods sold	$	(186	)	$	381		$	(146	)
	Income tax expense	34			32			33
	Net of tax	$	(152	)	$	413		$	(113	)