XML 44 R33.htm IDEA: XBRL DOCUMENT v3.6.0.2
Accumulated Other Comprehensive Income (Loss) (Tables)
6 Months Ended
Nov. 30, 2016
Equity [Abstract]  
Schedule of 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
)
Reclassification out of Accumulated Other Comprehensive Income
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