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Components of Accumulated Other Comprehensive Loss | 6 Months Ended
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Jun. 30, 2017
Equity [Abstract] |
Components of Accumulated Other Comprehensive Loss | Components of Accumulated Other Comprehensive Loss Accumulated other comprehensive loss is included on the Condensed Consolidated Statements of Equity. The components of Accumulated other comprehensive loss, net of the effect of income taxes, and activity for the six months ended June 30, 2016 and 2017 was as follows:
|  | Components of Accumulated Other Comprehensive Income (Loss) - Net of Tax
(In thousands) |  | Cumulative Foreign Exchange Translation Adjustments |  | Effective Portion of Derivatives Designated as Hedging Instruments |  | Cumulative Unrecognized Actuarial Losses on Pension Obligations |  | Unrealized Gain (Loss) on Marketable Securities |  | Total
Balance at December 31, 2015 |  | $ | (125,561 | ) |  | $ | (400 | ) |  | $ | (389,696 | ) |  | $ | (31 | ) |  | $ | (515,688 | )
Other comprehensive income (loss) before reclassifications |  | (9,502 | ) | (a) | (2,262 | ) | (b) | 23,873 |  | (a) | (3 | ) |  | 12,106 |
Amounts reclassified from accumulated other comprehensive loss, net of tax |  | — |  |  | (129 | ) |  | 8,190 |  |  | — |  |  | 8,061 |
Realized (gains) losses reclassified from accumulated other comprehensive loss in connection with loss on dilution of equity method investment (See Note 4, Equity Method Investments) |  | 3,079 |  |  | 106 |  |  | (148 | ) |  | — |  |  | 3,037 |
Other comprehensive income (loss) from equity method investee |  | 3,650 |  |  | (266 | ) |  | 380 |  |  | — |  |  | 3,764 |
Total other comprehensive income (loss) |  | (2,773 | ) |  | (2,551 | ) |  | 32,295 |  |  | (3 | ) |  | 26,968 |
Less: Other comprehensive income (loss) attributable to noncontrolling interests |  | 425 |  |  | (7 | ) |  | — |  |  | — |  |  | 418 |
Other comprehensive income (loss) attributable to Harsco Corporation |  | (2,348 | ) |  | (2,558 | ) |  | 32,295 |  |  | (3 | ) |  | 27,386 |
Balance at June 30, 2016 |  | $ | (127,909 | ) |  | $ | (2,958 | ) |  | $ | (357,401 | ) |  | $ | (34 | ) |  | $ | (488,302 | )
|  | Components of Accumulated Other Comprehensive Income (Loss) - Net of Tax
(In thousands) |  | Cumulative Foreign Exchange Translation Adjustments |  | Effective Portion of Derivatives Designated as Hedging Instruments |  | Cumulative Unrecognized Actuarial Losses on Pension Obligations |  | Unrealized Gain (Loss) on Marketable Securities |  | Total
Balance at December 31, 2016 |  | $ | (144,534 | ) |  | $ | (1,089 | ) |  | $ | (461,094 | ) |  | $ | (5 | ) |  | $ | (606,722 | )
Other comprehensive income (loss) before reclassifications |  | 26,386 |  | (a) | (913 | ) | (b) | (19,185 | ) | (a) | 6 |  |  | 6,294 |
Amounts reclassified from accumulated other comprehensive loss, net of tax |  | — |  |  | 185 |  |  | 10,042 |  |  | — |  |  | 10,227 |
Total other comprehensive income (loss) |  | 26,386 |  |  | (728 | ) |  | (9,143 | ) |  | 6 |  |  | 16,521 |
Less: Other comprehensive income attributable to noncontrolling interests |  | (1,534 | ) |  | — |  |  | — |  |  | — |  |  | (1,534 | )
Other comprehensive income (loss) attributable to Harsco Corporation |  | 24,852 |  |  | (728 | ) |  | (9,143 | ) |  | 6 |  |  | 14,987 |
Balance at June 30, 2017 |  | $ | (119,682 | ) |  | $ | (1,817 | ) |  | $ | (470,237 | ) |  | $ | 1 |  |  | $ | (591,735 | )
(a) | Principally foreign currency fluctuation.
(b) | Net change from periodic revaluations.
Amounts reclassified from accumulated other comprehensive loss are as follows:
(In thousands) |  | Three Months Ended |  | Six Months Ended |  | Affected Caption in the Condensed Consolidated Statements of Operations
| June 30 2017 |  | June 30 2016 |  | June 30 2017 |  | June 30 2016
Amortization of cash flow hedging instruments:
Foreign currency exchange forward contracts |  | $ | (189 | ) |  | $ | — |  |  | $ | (189 | ) |  | $ | (408 | ) |  | Product revenues
Foreign currency exchange forward contracts |  | 3 |  |  | (1 | ) |  | 4 |  |  | (1 | ) |  | Cost of services and products sold
Cross-currency interest rate swaps |  | 251 |  |  | 281 |  |  | 493 |  |  | 224 |  |  | Interest expense
Total before tax |  | 65 |  |  | 280 |  |  | 308 |  |  | (185 | ) |  |
Tax expense |  | (29 | ) |  | (109 | ) |  | (123 | ) |  | 56 |  |  |
Total reclassification of cash flow hedging instruments, net of tax |  | $ | 36 |  |  | $ | 171 |  |  | $ | 185 |  |  | $ | (129 | ) |  |
Amortization of defined benefit pension items (c):
Actuarial losses |  | $ | 2,706 |  |  | $ | 2,285 |  |  | $ | 5,358 |  |  | $ | 4,661 |  |  | Selling, general and administrative expenses
Actuarial losses |  | 2,806 |  |  | 2,229 |  |  | 5,621 |  |  | 4,443 |  |  | Cost of services and products sold
Prior-service benefits |  | (10 | ) |  | (3 | ) |  | (22 | ) |  | (4 | ) |  | Selling, general and administrative expenses
Prior-service costs |  | 64 |  |  | 63 |  |  | 129 |  |  | 124 |  |  | Cost of services and products sold
Total before tax |  | 5,566 |  |  | 4,574 |  |  | 11,086 |  |  | 9,224 |  |  |
Tax benefit |  | (522 | ) |  | (517 | ) |  | (1,044 | ) |  | (1,034 | ) |  |
Total reclassification of defined benefit pension items, net of tax |  | $ | 5,044 |  |  | $ | 4,057 |  |  | $ | 10,042 |  |  | $ | 8,190 |  |  |
(c) These accumulated other comprehensive loss components are included in the computation of net periodic pension costs. See Note 7, Employee Benefit Plans, for additional details. Amounts reclassified from accumulated other comprehensive loss in connection with loss on dilution of equity method investment are as follows:
(In thousands) |  | Six Months Ended |  | Affected Caption in the Condensed Consolidated Statements of Operations
| June 30 2016 |
Foreign exchange translation adjustments |  | $ | 4,880 |  |  | Change in fair value to the adjustment liability and loss on dilution of equity method investment
Cash flow hedging instruments |  | 168 |  |  | Change in fair value to the adjustment liability and loss on dilution of equity method investment
Defined benefit pension obligations |  | (235 | ) |  | Change in fair value to the adjustment liability and loss on dilution of equity method investment
Total before tax |  | 4,813 |  |  |
Tax benefit |  | (1,776 | ) |  |
Total amounts reclassified from accumulated other comprehensive loss in connection with loss on dilution of equity method investment |  | $ | 3,037 |  |  |

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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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