XML 37 R23.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
May 31, 2016
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the fiscal years ended May 31:
| 2016 |  | 2015 |  | 2014
| Pension Plans |  | Post - Retirement Benefits |  | Pension Plans |  | Post - Retirement Benefits |  | Pension Plans |  | Post - Retirement Benefits
Service cost | $ | — |  |  | $ | 0.0 |  |  | $ | — |  |  | $ | 0.0 |  |  | $ | — |  |  | $ | 0.0 |
Net amortization and deferrals | — |  |  | (0.1 | ) |  | — |  |  | (0.2 | ) |  | — |  |  | (0.2 | )
Lump sum settlement charge | — |  |  | — |  |  | 4.3 |  |  | — |  |  | 1.7 |  |  | — |
Amortization of net actuarial loss | 1.7 |  |  | 2.8 |  |  | 1.4 |  |  | 1.3 |  |  | 1.8 |  |  | 2.2 |
Tax benefit | (0.3 | ) |  | (1.1 | ) |  | (2.0 | ) |  | (0.4 | ) |  | (1.4 | ) |  | (0.8 | )
Amounts reclassified from Accumulated other comprehensive income (loss) | $ | 1.4 |  |  | $ | 1.6 |  |  | $ | 3.7 |  |  | $ | 0.7 |  |  | $ | 2.1 |  |  | $ | 1.2 |
The amounts reclassified out of Accumulated other comprehensive income (loss) were recognized in Selling, general and administrative expense. The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:
| Foreign currency translation adjustments |  | Pension Plans |  | Post - Retirement Benefits |  | Total
Balance at May 31, 2014(1) | $ | (16.6 | ) |  | $ | (33.2 | ) |  | $ | (5.4 | ) |  | $ | (55.2 | )
Other comprehensive income (loss) before reclassifications | (15.3 | ) |  | (8.5 | ) |  | $ | (2.3 | ) |  | $ | (26.1 | )
Less: amount reclassified from Accumulated other comprehensive income (loss) (net of taxes) |  |  |  |  |  |  |
Lump Sum Settlement charge | — |  |  | 2.6 |  |  | — |  |  | 2.6 |
Amortization of net actuarial loss | — |  |  | 1.1 |  |  | 0.8 |  |  | 1.9 |
Net prior service credit | — |  |  | — |  |  | (0.2 | ) |  | (0.2 | )
Other comprehensive income (loss) | (15.3 | ) |  | (4.8 | ) |  | (1.7 | ) |  | (21.8 | )
Balance at May 31, 2015(1) | $ | (31.9 | ) |  | $ | (38.0 | ) |  | $ | (7.1 | ) |  | $ | (77.0 | )
Other comprehensive income (loss) before reclassifications | $ | (8.1 | ) |  | $ | (2.8 | ) |  | $ | (1.8 | ) |  | $ | (12.7 | )
Less: amount reclassified from Accumulated other comprehensive income (loss) (net of taxes) |  |  |  |  |  |  |
Lump Sum Settlement charge | — |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss | — |  |  | 1.4 |  |  | 1.6 |  |  | 3.0 |
Net prior service credit | — |  |  | — |  |  | (0.0 | ) |  | (0.0 | )
Other comprehensive income (loss) | (8.1 | ) |  | (1.4 | ) |  | (0.2 | ) |  | (9.7 | )
Balance at May 31, 2016 (1) | $ | (40.0 | ) |  | $ | (39.4 | ) |  | $ | (7.3 | ) |  | $ | (86.7 | )
(1) Obligations under Pension Plans and Post-Retirement Benefits are reported net of taxes of $22.4, $20.6 and $18.1 at May 31, 2016, May 31, 2015 and May 31, 2014, respectively.

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 8: 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 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration