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v2.4.1.9

Accumulated Other Comprehensive Income | 3 Months Ended
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Dec. 31, 2014
Accumulated Other Comprehensive Income [Abstract] |
Accumulated Other Comprehensive Income | Note 9. Accumulated Other Comprehensive Income The change in AOCI by component, net of tax, for the three month periods ended December 31, 2014 and 2013 were as follows:
|  |  | Post-retirement benefit plans |  |  | Currency translation adjustment |  |  | Derivatives |  |  | Total |
Attributable to Matthews: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, September 30, 2013 |  |  | $ | (30,100 | ) |  | $ | 3,714 |  |  | $ | (554 | ) |  | $ | (26,940 | )
OCI before reclassification |  |  |  | - |  |  |  | 2,546 |  |  |  | 577 |  |  |  | 3,123 |
Amounts reclassified from AOCI |  | (a) |  | 528 |  |  |  | - | (b) |  |  | 656 |  |  |  | 1,184 |
Net current-period OCI |  |  |  | 528 |  |  |  | 2,546 |  |  |  | 1,233 |  |  |  | 4,307 |
Balance, December 31, 2013 |  |  | $ | (29,572 | ) |  | $ | 6,260 |  |  | $ | 679 |  |  | $ | (22,633 | )
Attributable to noncontrolling interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, September 30, 2013 |  |  |  | - |  |  | $ | 401 |  |  |  | - |  |  | $ | 401 |
OCI before reclassification |  |  |  | - |  |  |  | 143 |  |  |  | - |  |  |  | 143 |
Net current-period OCI |  |  |  | - |  |  |  | 143 |  |  |  | - |  |  |  | 143 |
Balance, December 31, 2013 |  |  |  | - |  |  | $ | 544 |  |  |  | - |  |  | $ | 544 |
|  |  | Post-retirement benefit plans |  |  | Currency translation adjustment |  |  | Derivatives |  |  | Total |
Attributable to Matthews: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, September 30, 2014 |  |  | $ | (39,651 | ) |  | $ | (27,367) |  |  | $ | 201 |  |  | $ | (66,817 | )
OCI before reclassification |  |  |  | - |  |  |  | (26,282) |  |  |  | (1,468 | ) |  |  | (27,750 | )
Amounts reclassified from AOCI |  | (a) |  | 925 |  |  |  |  | (b) |  |  | 657 |  |  |  | 1,582 |
Net current-period OCI |  |  |  | 925 |  |  |  | (26,282) |  |  |  | (811 | ) |  |  | (26,168 | )
Balance, December 31, 2014 |  |  | $ | (38,726 | ) |  | $ | (53,649) |  |  | $ | (610 | ) |  | $ | (92,985 | )
Attributable to noncontrolling interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, September 30, 2014 |  |  |  | - |  |  | $ | 516 |  |  |  | - |  |  | $ | 516 |
OCI before reclassification |  |  |  | - |  |  |  | (10) |  |  |  | - |  |  |  | (10 | )
Net current-period OCI |  |  |  | - |  |  |  | (10) |  |  |  | - |  |  |  | (10 | )
Balance, December 31, 2014 |  |  |  | - |  |  | $ | 506 |  |  |  | - |  |  | $ | 506 |
(a) | Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see note 8).
(b) | Amounts were included in interest expense in the periods the hedged item affected earnings (see note 5).
Reclassifications out of AOCI for the three month periods ended December 31, 2014 and 2013 were as follows:
Details about AOCI Components |  | 2014 |  |  | 2013 |  |  | Affected line item in the Statement of income
Postretirement benefit plans |  |  |  |  |  |  |  |
Prior service (cost) credit |  | $ | 94 |  |  | $ | 74 |  | (a) |
Actuarial losses |  |  | (1,564 | ) |  |  | (942 | ) | (a) |
|  |  | (1,470 | ) |  |  | (868 | ) | (b) | Total before tax
|  |  | (545 | ) |  |  | (340 | ) |  | Tax provision (benefit)
|  | $ | (925 | ) |  | $ | (528 | ) |  | Net of tax
Derivatives |  |  |  |  |  |  |  |  |  |
Interest rate swap contracts |  | $ | (1,077 | ) |  | $ | (1,076 | ) |  | Interest expense
|  |  | (1,077 | ) |  |  | (1,076 | ) | (b) | Total before tax
|  |  | (420 | ) |  |  | (420 | ) |  | Tax provision (benefit)
|  | $ | (657 | ) |  | $ | (656 | ) |  | Net of tax
(a) | Amounts are included in the computation of pension and other postretirement benefit expense, which is reported in both cost of goods sold and selling and administrative expenses. For additional information, see Note 8.
(b) | For pre-tax items, positive amounts represent income and negative amounts represent expense.

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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 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: 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=28358780&loc=d3e681-108580 Reference 3: 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 4: 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=28358780&loc=d3e689-108580 Reference 5: 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=28358780&loc=SL7669619-108580 Reference 6: 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=28358780&loc=d3e640-108580 Reference 7: 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=28358780&loc=d3e716-108580 Reference 8: 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=28358780&loc=d3e709-108580 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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