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Components of Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2021
Equity [Abstract] |
Components of Accumulated Other Comprehensive Loss | Components of Accumulated Other Comprehensive Loss AOCI is included on the Condensed Consolidated Statements of Stockholders' Equity. The components of AOCI, net of the effect of income taxes, and activity for the nine months ended September 30, 2020 and 2021 was as follows:
|  | Components of AOCI, 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, 2019 |  | $ | (143,340) |  |  | $ | (3,717) |  |  | $ | (440,562) |  |  | $ | (3) |  |  | $ | (587,622) |
OCI before reclassifications |  | (48,150) |  | (a) | (2,226) |  | (b) | 9,905 |  | (a) | (22) |  |  | (40,493) |
Amounts reclassified from AOCI, net of tax |  | 12,906 |  |  | 604 |  |  | 18,132 |  |  | — |  |  | 31,642 |
Total OCI |  | (35,244) |  |  | (1,622) |  |  | 28,037 |  |  | (22) |  |  | (8,851) |
Less: OCI attributable to noncontrolling interests |  | 579 |  |  | — |  |  | — |  |  | — |  |  | 579 |
OCI attributable to Harsco Corporation |  | (35,823) |  |  | (1,622) |  |  | 28,037 |  |  | (22) |  |  | (9,430) |
Balance at September 30, 2020 |  | $ | (179,163) |  |  | $ | (5,339) |  |  | $ | (412,525) |  |  | $ | (25) |  |  | $ | (597,052) |
|  | Components of AOCI, 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, 2020 |  | $ | (125,392) |  |  | $ | (5,840) |  |  | $ | (514,500) |  |  | $ | (9) |  |  | $ | (645,741) |
OCI before reclassifications |  | (15,437) |  | (a) | 257 |  | (b) | 6,628 |  | (a) | 25 |  |  | (8,527) |
Amounts reclassified from AOCI, net of tax |  | — |  |  | 1,488 |  |  | 17,184 |  |  | — |  |  | 18,672 |
Total OCI |  | (15,437) |  |  | 1,745 |  |  | 23,812 |  |  | 25 |  |  | 10,145 |
Less: OCI attributable to noncontrolling interests |  | (837) |  |  | — |  |  | — |  |  | — |  |  | (837) |
OCI attributable to Harsco Corporation |  | (14,600) |  |  | 1,745 |  |  | 23,812 |  |  | 25 |  |  | 10,982 |
Balance at September 30, 2021 |  | $ | (139,992) |  |  | $ | (4,095) |  |  | $ | (490,688) |  |  | $ | 16 |  |  | $ | (634,759) |
(a) Principally foreign currency fluctuation. (b) Net change from periodic revaluations. Amounts reclassified from AOCI were as follows:
(In thousands) |  | Three Months Ended |  | Nine Months Ended |  | Location on the Condensed Consolidated Statements of Operations
| September 30 |  | September 30
| 2021 |  | 2020 |  | 2021 |  | 2020
Recognition of cumulative foreign currency translation adjustments:
Gain on substantial liquidation of subsidiaries (c) |  | $ | — |  |  | $ | — |  |  | — |  |  | 12,906 |  |  | Gain on sale of discontinued businesses
Amortization of cash flow hedging instruments:
Foreign currency exchange forward contracts |  | $ | (418) |  |  | $ | 174 |  |  | $ | (465) |  |  | $ | (1,562) |  |  | Product revenues
CCIRs |  | — |  |  | 312 |  |  | — |  |  | 912 |  |  | Interest expense
Interest rate swaps |  | 872 |  |  | 739 |  |  | 2,599 |  |  | 1,849 |  |  | Interest expense
Total before taxes |  | 454 |  |  | 1,225 |  |  | 2,134 |  |  | 1,199 |  |  |
Income taxes |  | (148) |  |  | (408) |  |  | (646) |  |  | (595) |  |  |
Total reclassification of cash flow hedging instruments, net of tax |  | $ | 306 |  |  | $ | 817 |  |  | $ | 1,488 |  |  | $ | 604 |  |  |
Amortization of defined benefit pension items (d):
Actuarial losses |  | $ | 5,922 |  |  | $ | 4,962 |  |  | $ | 17,877 |  |  | $ | 14,799 |  |  | Defined benefit pension income
Prior service costs |  | 125 |  |  | 113 |  |  | 381 |  |  | 326 |  |  | Defined benefit pension income
Pension liability transfer - discontinued business |  | — |  |  | — |  |  | — |  |  | 5,363 |  |  | Gain on sale of discontinued businesses
Total before taxes |  | 6,047 |  |  | 5,075 |  |  | 18,258 |  |  | 20,488 |  |  |
Income taxes |  | (358) |  |  | (323) |  |  | (1,074) |  |  | (2,356) |  |  |
Total reclassification of defined benefit pension items, net of tax |  | $ | 5,689 |  |  | $ | 4,752 |  |  | $ | 17,184 |  |  | $ | 18,132 |  |  |
(c) No tax impact. (d) These AOCI components are included in the computation of net periodic pension costs. See Note 10, Employee Benefit Plans, for additional details.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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