v3.3.0.814

GUARANTOR INFORMATION (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	$ 874.4	$ 1,047.2	$ 2,605.7	$ 2,905.8
Operating costs and expenses:
Cost of sales	756.9	888.4	2,259.1	2,519.4
Selling, general and administrative expenses	68.6	78.5	229.2	228.5
Integration-related costs and other, net	2.4	6.8	11.7	19.9
Restructuring and divestiture costs	10.0	1.3	11.4	4.9
Goodwill impairment charges	847.8		847.8
Total operating costs and expenses	1,685.7	975.0	3,359.2	2,772.7
Operating income (loss)	(811.3)	72.2	(753.5)	133.1
Other expense:
Interest income (expense), net	(19.6)	(19.5)	(57.9)	(56.9)
Foreign exchange gain (loss)	(0.5)	(0.3)	(1.0)	(0.2)
Loss on redemption and other debt costs			(3.2)
Income (loss) from continuing operations before income taxes	(831.4)	52.4	(815.6)	76.0
Provision for (benefit from) income taxes	(33.9)	8.9	(29.9)	12.8
Net income (loss) from continuing operations	(797.5)	43.5	(785.7)	63.2
Discontinued operations:
Income (loss) from discontinued operations	11.0	2.0	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6.0	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5.0	1.6	6.3	(0.6)
Consolidated net income (loss)	(792.5)	45.1	(779.4)	62.6
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	(769.6)	44.5	(759.6)	60.1
Comprehensive income (loss) attributable to Axiall	(780.9)	29.3	(790.3)	41.5
Reportable legal entity | Parent Company
Operating costs and expenses:
Selling, general and administrative expenses	8.8	12.2	35.1	33.4
Integration-related costs and other, net	1.5	2.4	6.9	11.4
Restructuring and divestiture costs	6.6		7.6
Total operating costs and expenses	16.9	14.6	49.6	44.8
Operating income (loss)	(16.9)	(14.6)	(49.6)	(44.8)
Other expense:
Interest income (expense), net	4.5	7.6	15.0	23.3
Equity in income (loss) of subsidiaries	(755.3)	49.5	(725.9)	75.8
Income (loss) from continuing operations before income taxes	(767.7)	42.5	(760.5)	54.3
Provision for (benefit from) income taxes	1.9	(2.0)	(0.9)	(5.8)
Net income (loss) from continuing operations	(769.6)	44.5	(759.6)	60.1
Discontinued operations:
Consolidated net income (loss)	(769.6)	44.5	(759.6)	60.1
Net income (loss) attributable to Axiall	(769.6)	44.5	(759.6)	60.1
Comprehensive income (loss) attributable to Axiall	(780.9)	29.3	(790.3)	41.5
Reportable legal entity | Spinco
Other expense:
Interest income (expense), net	(20.1)	(22.0)	(60.7)	(65.3)
Loss on redemption and other debt costs			(0.1)
Equity in income (loss) of subsidiaries	(815.9)	(5.0)	(828.0)	(41.6)
Income (loss) from continuing operations before income taxes	(836.0)	(27.0)	(888.8)	(106.9)
Provision for (benefit from) income taxes	3.6	(6.3)	(1.6)	(17.8)
Net income (loss) from continuing operations	(839.6)	(20.7)	(887.2)	(89.1)
Discontinued operations:
Consolidated net income (loss)	(839.6)	(20.7)	(887.2)	(89.1)
Net income (loss) attributable to Axiall	(839.6)	(20.7)	(887.2)	(89.1)
Comprehensive income (loss) attributable to Axiall	(831.2)	(28.9)	(853.6)	(137.8)
Reportable legal entity | Guarantor Subsidiaries Excluding Eagle Spinco Inc.
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	732.7	876.6	2,225.6	2,496.8
Operating costs and expenses:
Cost of sales	651.9	763.2	1,972.4	2,217.0
Selling, general and administrative expenses	43.6	46.6	137.3	134.6
Integration-related costs and other, net	0.9	1.5	4.2	5.6
Restructuring and divestiture costs	(0.3)	0.8	(0.4)	2.7
Goodwill impairment charges	770.5		770.5
Total operating costs and expenses	1,466.6	812.1	2,884.0	2,359.9
Operating income (loss)	(733.9)	64.5	(658.4)	136.9
Other expense:
Interest income (expense), net	(2.3)	0.4	(5.1)	1.4
Foreign exchange gain (loss)		(0.2)	(0.2)	(0.4)
Loss on redemption and other debt costs			(3.1)
Equity in income (loss) of subsidiaries	(37.0)	6.6	(26.2)	15.3
Income (loss) from continuing operations before income taxes	(773.2)	71.3	(693.0)	153.2
Provision for (benefit from) income taxes	(36.6)	17.1	(25.8)	34.4
Net income (loss) from continuing operations	(736.6)	54.2	(667.2)	118.8
Discontinued operations:
Income (loss) from discontinued operations	11.0	2.0	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6.0	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5.0	1.6	6.3	(0.6)
Consolidated net income (loss)	(731.6)	55.8	(660.9)	118.2
Net income (loss) attributable to Axiall	(731.6)	55.8	(660.9)	118.2
Comprehensive income (loss) attributable to Axiall	(742.9)	49.2	(693.7)	71.3
Reportable legal entity | Guarantor Subsidiaries Including Eagle Spinco Inc
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	732.7	876.6	2,225.6	2,496.8
Operating costs and expenses:
Cost of sales	651.9	763.2	1,972.4	2,217.0
Selling, general and administrative expenses	43.6	46.6	137.3	134.6
Integration-related costs and other, net	0.9	1.5	4.2	5.6
Restructuring and divestiture costs	(0.3)	0.8	(0.4)	2.7
Goodwill impairment charges	770.5		770.5
Total operating costs and expenses	1,466.6	812.1	2,884.0	2,359.9
Operating income (loss)	(733.9)	64.5	(658.4)	136.9
Other expense:
Interest income (expense), net	(22.3)	(21.6)	(65.9)	(63.9)
Foreign exchange gain (loss)		(0.2)	(0.2)	(0.4)
Loss on redemption and other debt costs			(3.2)
Equity in income (loss) of subsidiaries	(37.0)	6.6	(26.2)	15.3
Income (loss) from continuing operations before income taxes	(793.2)	49.3	(753.9)	87.9
Provision for (benefit from) income taxes	(33.1)	10.8	(27.4)	16.6
Net income (loss) from continuing operations	(760.1)	38.5	(726.5)	71.3
Discontinued operations:
Income (loss) from discontinued operations	11.0	2.0	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6.0	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5.0	1.6	6.3	(0.6)
Consolidated net income (loss)	(755.1)	40.1	(720.2)	70.7
Net income (loss) attributable to Axiall	(755.1)	40.1	(720.2)	70.7
Comprehensive income (loss) attributable to Axiall	(766.4)	33.5	(753.0)	23.7
Reportable legal entity | Non-Guarantor Subsidiaries
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	194.3	236.9	536.6	595.5
Operating costs and expenses:
Cost of sales	157.6	191.5	443.2	488.9
Selling, general and administrative expenses	16.2	19.7	56.8	60.5
Integration-related costs and other, net		2.9	0.6	2.9
Restructuring and divestiture costs	3.7	0.5	4.2	2.2
Goodwill impairment charges	77.3		77.3
Total operating costs and expenses	254.8	214.6	582.1	554.5
Operating income (loss)	(60.5)	22.3	(45.5)	41.0
Other expense:
Interest income (expense), net	(1.8)	(5.5)	(7.0)	(16.3)
Foreign exchange gain (loss)	(0.5)	(0.1)	(0.8)	0.2
Income (loss) from continuing operations before income taxes	(62.8)	16.7	(53.3)	24.9
Provision for (benefit from) income taxes	(2.7)	0.1	(1.6)	2.0
Net income (loss) from continuing operations	(60.1)	16.6	(51.7)	22.9
Discontinued operations:
Consolidated net income (loss)	(60.1)	16.6	(51.7)	22.9
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	(37.2)	16.0	(31.9)	20.4
Comprehensive income (loss) attributable to Axiall	(76.5)	10.1	(108.1)	15.3
Eliminations
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	(52.6)	(66.3)	(156.5)	(186.5)
Operating costs and expenses:
Cost of sales	(52.6)	(66.3)	(156.5)	(186.5)
Total operating costs and expenses	(52.6)	(66.3)	(156.5)	(186.5)
Other expense:
Equity in income (loss) of subsidiaries	792.3	(56.1)	752.1	(91.1)
Income (loss) from continuing operations before income taxes	792.3	(56.1)	752.1	(91.1)
Net income (loss) from continuing operations	792.3	(56.1)	752.1	(91.1)
Discontinued operations:
Consolidated net income (loss)	792.3	(56.1)	752.1	(91.1)
Net income (loss) attributable to Axiall	792.3	(56.1)	752.1	(91.1)
Comprehensive income (loss) attributable to Axiall	$ 842.9	$ (43.6)	$ 861.1	$ (39.0)

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