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Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2020

Comprehensive Income (Loss)

Comprehensive Income (Loss)

12.  Comprehensive Income (Loss)

Comprehensive income (loss) for the three and six months ended June 30, 2020 and 2019, was as follows:

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Three Months Ended June 30,					​	Six Months Ended June 30,
​		2020			2019			2020			2019
​	​	(Dollars in thousands)
Net earnings (loss)	​	$	(8,883)	​	$	1,514	​	$	(7,721)	​	$	5,482
Foreign currency translation adjustments	​		1,590	​		100	​		(968)	​		230
Pension liability, net of tax of $52, $44, $100, and $82, respectively	​		144	​		123	​		282	​		231
Total comprehensive income (loss)	​	$	(7,149)	​	$	1,737	​	$	(8,407)	​	$	5,943

​

The components of accumulated other comprehensive loss as recorded in the Consolidated Condensed Balance Sheets (Unaudited) were as follows:

​

​	​	​	​	​	​	​
​	​	June 30,		​	December 31,
​		2020			2019
​	​	(Dollars in thousands)
Foreign currency translation adjustments	​	$	(8,001)	​	$	(7,033)
Pension liability, net of tax	​		(17,221)	​		(17,503)
Total accumulated other comprehensive loss	​	$	(25,222)	​	$	(24,536)

​

The following presents a tabular disclosure about changes in accumulated other comprehensive loss during the six months ended June 30, 2020:

​

​	​	​	​	​	​	​	​	​	​
​		​			​			​	​
​	​	Foreign Currency		​	​	​	​	​	​
​	​	Translation		​	Defined Benefit		​	​	​
​	​	Adjustments		​	Pension Items		​	Total
Beginning balance, December 31, 2019	​	$	(7,033)	​	$	(17,503)	​	$	(24,536)
Other comprehensive loss before reclassifications	​		(968)	​		—	​		(968)
Amounts reclassified from accumulated other comprehensive loss	​		—	​		282	​		282
Net current period other comprehensive income (loss)	​		(968)	​		282	​		(686)
Ending balance, June 30, 2020	​	$	(8,001)	​	$	(17,221)	​	$	(25,222)

​

The following presents a tabular disclosure about reclassification adjustments out of accumulated other comprehensive loss during the six months ended June 30, 2020:

​

​	​	​	​	​	​
​		Amounts reclassified			​
​	​	from accumulated other		​	​
​	​	comprehensive loss for the		​	Affected line item in the
​	​	six months ended June 30,		​	statement where net income
​		2020			is presented
​	​	​	​	​	​
Amortization of defined benefit pension items		​
Prior service cost	​	$	(31)	(1)	Other expense, net
Actuarial losses	​		413	(1)	Other expense, net
Total before tax	​		382
Tax benefit	​		(100)
Net of tax	​	$	282

(1) These amounts were included in net periodic pension cost. See Note 7 for additional details.

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI http://asc.fasb.org/topic&trid=2134417

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X

- References

No definition available.

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