v2.4.0.8

ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2014

ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of amounts recorded in accumulated other comprehensive income, net of tax, and changes within the period

(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	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Other comprehensive income (loss) attributable to Axiall, net of tax		​	(4.5	)	​	(14.6	)	​	0.5		​	(18.6	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Balance at September 30, 2014		$	56.0		$	(7.9	)	$	(0.4	)	$	47.7
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Schedule of components of other comprehensive income (loss)

		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	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Foreign currency translation adjustment, net of tax		$	(16.6	)	$	7.0		$	(17.9	)	$	(10.7	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​
		​			​			​			​
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
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Pension and OPEB liability adjustments, net of tax		$	(1.4	)	$	0.3		$	(4.4	)	$	1.1
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​
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	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Pre-tax amount			1.4			(0.3	)		0.8			(1.1	)
Tax expense (benefit)		​	0.5		​	(0.4	)	​	0.3		​	(0.4	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Unrealized gain (loss) on derivative cash flow hedges, net of tax		$	0.9		$	0.1		$	0.5		$	(0.7	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​
		​			​			​			​
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	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Other comprehensive income (loss), net of tax		$	(17.1	)	$	7.4		$	(21.8	)	$	(10.3	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Schedule of components of other comprehensive income (loss) that have been reclassified

		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
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Reclassifications for the period, net of tax		$	(1.4	)	$	0.3		$	(4.4	)	$	1.1
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

^(a)  These other comprehensive income (loss) components are included in the computation of net periodic benefit income (expense).

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- Definition

Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

+ References

No definition available.

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- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14A

-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e526-108580

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