XML 31 R19.htm IDEA: XBRL DOCUMENT v3.3.1.900
Accumulated Other Comprehensive Income (Loss)
6 Months Ended
Nov. 30, 2015
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:

Six months ended November 30, 2015

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(31.9
)
 
$
(45.1
)
 
$
(77.0
)
  Other comprehensive income (loss) before reclassifications
(8.2
)
 

 
$
(8.2
)
  Less: amount reclassified from Accumulated other
    comprehensive income (loss)

 
1.5

 
1.5

 Other comprehensive income (loss)
(8.2
)
 
1.5

 
(6.7
)
Ending balance
$
(40.1
)
 
$
(43.6
)
 
$
(83.7
)


 
Six months ended November 30, 2014
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(16.7
)
 
$
(38.5
)
 
$
(55.2
)
  Other comprehensive income (loss) before reclassifications
(7.5
)
 
(4.6
)
 
$
(12.1
)
  Less: amount reclassified from Accumulated other
comprehensive income (loss)

 
3.1

 
3.1

 Other comprehensive income (loss)
(7.5
)
 
(1.5
)
 
(9.0
)
Ending balance
$
(24.2
)
 
$
(40.0
)
 
$
(64.2
)








The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:

Three months ended 
 November 30,

Six months ended 
 November 30,
Affected line items in the condensed consolidated statements of operations

2015

2014

2015

2014

Employee benefit plans:








  Amortization of prior service cost (credit)
$
(0.0
)
 
$
(0.0
)
 
$
(0.0
)
 
$
(0.0
)
Selling, general and administrative
  Amortization of unrecognized gain (loss)
    included in net periodic cost (credit)
1.2

 
0.7

 
2.2

 
1.4

Selling, general and administrative
   Settlement charge

 
3.7

 

 
3.7

Selling, general and administrative
  Less: Tax effect
(0.4
)
 
(1.8
)
 
(0.7
)
 
(1.9
)
Income tax expense (benefit)
Total expense, net of tax
$
0.8

 
$
2.6

 
$
1.5

 
$
3.2