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ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) |
ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) | 13. ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) Accumulated Other Comprehensive Income Accumulated other comprehensive income includes: i) adjustments to pension and OPEB plan liabilities; ii) foreign currency translation of assets and liabilities of foreign subsidiaries and the effects of exchange rate changes on intercompany balances of a long-term nature; iii) equity investee's other comprehensive income items; and iv) unrealized gains and losses on derivative financial instruments designated as cash flow hedges. Amounts recorded in accumulated other comprehensive income, net of tax, as of September 30, 2014 and December 31, 2013, and changes within the period are as follows:
(In millions) |  | Accrued Pension and OPEB Plan Liabilities |  | Foreign Currency Items |  | Derivative Cash Flow Hedges |  | Accumulated Other Comprehensive Income |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at December 31, 2013 |  | $ | 60.5 |  | $ | 6.7 |  | $ | (0.9 | ) | $ | 66.3 |
Other comprehensive income (loss) before reclassifications |  | ​ | (0.1 | ) | ​ | (14.6 | ) | ​ | 0.5 |  | ​ | (14.2 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  |  | (4.4 | ) |  | - |  |  | - |  |  | (4.4 | )
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Other comprehensive income (loss) attributable to Axiall, net of tax |  | ​ | (4.5 | ) | ​ | (14.6 | ) | ​ | 0.5 |  | ​ | (18.6 | )
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Balance at September 30, 2014 |  | $ | 56.0 |  | $ | (7.9 | ) | $ | (0.4 | ) | $ | 47.7 |
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Other Comprehensive Income (Loss) Other comprehensive income (loss) is derived from adjustments to reflect the unrealized gain (loss) on derivatives, changes in pension and OPEB liabilities adjustment, changes in equity investee's other comprehensive loss and changes in foreign currency translation adjustments. The components of other comprehensive income (loss) for the three and nine month periods ended September 30, 2014 and 2013 are as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |
--- | --- | --- | --- | --- | ---
(In millions) |  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Change in foreign currency translation adjustment: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Currency translation adjustments |  | $ | (27.4 | ) | $ | 10.2 |  | $ | (29.3 | ) | $ | (16.4 | )
Tax expense (benefit) |  | ​ | (10.8 | ) | ​ | 3.2 |  | ​ | (11.4 | ) | ​ | (5.7 | )
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Foreign currency translation adjustment, net of tax |  | $ | (16.6 | ) | $ | 7.0 |  | $ | (17.9 | ) | $ | (10.7 | )
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Change in pension and OPEB liability adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |
Pension and OPEB liability adjustments |  | $ | (2.3 | ) | $ | 0.5 |  | $ | (7.1 | ) | $ | 1.6 |
Tax expense (benefit) |  |  | (0.9 | ) |  | 0.2 |  |  | (2.7 | ) |  | 0.5 |
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Pension and OPEB liability adjustments, net of tax |  | $ | (1.4 | ) | $ | 0.3 |  | $ | (4.4 | ) | $ | 1.1 |
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Change in derivative cash flow hedges: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Commodity hedge contracts |  | $ | 1.8 |  | $ | - |  | $ | 1.7 |  | $ | - |
Equity interest in investee's other comprehensive loss |  | ​ | (0.4 | ) | ​ | (0.3 | ) | ​ | (0.9 | ) | ​ | (1.1 | )
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Pre-tax amount |  |  | 1.4 |  |  | (0.3 | ) |  | 0.8 |  |  | (1.1 | )
Tax expense (benefit) |  | ​ | 0.5 |  | ​ | (0.4 | ) | ​ | 0.3 |  | ​ | (0.4 | )
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Unrealized gain (loss) on derivative cash flow hedges, net of tax |  | $ | 0.9 |  | $ | 0.1 |  | $ | 0.5 |  | $ | (0.7 | )
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|  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Other comprehensive income (loss), before income taxes |  | $ | (28.3 | ) | $ | 10.4 |  | $ | (35.6 | ) | $ | (15.9 | )
Total tax expense (benefit) for the period |  | ​ | (11.2 | ) | ​ | 3.0 |  | ​ | (13.8 | ) | ​ | (5.6 | )
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Other comprehensive income (loss), net of tax |  | $ | (17.1 | ) | $ | 7.4 |  | $ | (21.8 | ) | $ | (10.3 | )
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The components of other comprehensive income (loss) that have been reclassified during the three and nine month periods ended September 30, 2014 and 2013 are as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations
--- | --- | --- | --- | --- | --- | ---
(In millions) |  | 2014 |  | 2013 |  | 2014 |  | 2013
Details about other comprehensive income (loss) components: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  |
Change in pension and OPEB liability adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss (gain) and prior service credit (a) |  | $ | (2.3 | ) | $ | 0.5 |  | $ | (7.1 | ) | $ | 1.6 |  | Cost of sales and selling, general and administrative expenses
Tax expense (benefit) |  |  | (0.9 | ) |  | 0.2 |  |  | (2.7 | ) |  | 0.5 |  | Provision for income taxes
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Reclassifications for the period, net of tax |  | $ | (1.4 | ) | $ | 0.3 |  | $ | (4.4 | ) | $ | 1.1 |  |
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(a) These other comprehensive income (loss) components are included in the computation of net periodic benefit income (expense). See Note 11 to the unaudited condensed consolidated financial statements for additional details.

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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