XML 29 R18.htm IDEA: XBRL DOCUMENT v3.6.0.2
Accumulated Other Comprehensive Income (Loss)
 6 Months Ended
Nov. 30, 2016
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, 2016

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(40.0
)
 
$
(46.7
)
 
$
(86.7
)
  Other comprehensive income (loss) before reclassifications
(7.0
)
 
—

 
$
(7.0
)
  Less: amount reclassified from Accumulated other
    comprehensive income (loss)
—

 
1.4

 
1.4

  Other comprehensive income (loss)
(7.0
)
 
1.4

 
(5.6
)
Ending balance
$
(47.0
)
 
$
(45.3
)
 
$
(92.3
)


 
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
)


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

2016

2015

2016

2015
Employee benefit plans:








 Amortization of prior service cost
   (credit)
$
—

 
$
(0.0
)
 
$
—

 
$
(0.0
)
Selling, general and administrative
 Amortization of unrecognized gain (loss)
   included in net periodic cost (credit)
1.1

 
1.2

 
2.1

 
2.2

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

 
$
0.8

 
$
1.4

 
$
1.5