| Changes in Accumulated Other Comprehensive Income (Loss) |
The changes in accumulated other comprehensive income (loss) by component for the three and nine months ended September 30, 2016 and 2015, net of related tax, are as follows: | | | | | | | | | | | | | | | | | | Three Months Ended September 30, 2016 | | Cumulative currency translation adjustment | | Benefit plan
liabilities | | Fair value change of derivatives | | Total | Balance as of June 30, 2016 | $ | (120,780 | ) | | $ | (84,595 | ) | | $ | (4,766 | ) | | $ | (210,141 | ) | Other comprehensive income (loss) before reclassifications | 2,681 |
| (1) | (497 | ) | | 828 |
| | 3,012 |
| Amounts reclassified from accumulated other comprehensive income (loss) | — |
| | 348 |
| (2) | 1,053 |
| (3) | 1,401 |
| Balance as of September 30, 2016 | $ | (118,099 | ) | | $ | (84,744 | ) | | $ | (2,885 | ) | | $ | (205,728 | ) |
| | (1) | Includes $511 of other comprehensive income related to intra-entity foreign currency balances that are of a long-term investment nature. |
| | (2) | Includes actuarial losses of $555, offset by prior service credits of $79, net of tax of $128. See Note 7. |
| | (3) | Includes losses related to the interest rate swap of $803 included in interest expense, net of interest income, and losses related to foreign exchange contracts of $769 included in cost of products sold, net of tax of $519. |
| | | | | | | | | | | | | | | | | | Three Months Ended September 30, 2015 | | Cumulative currency translation adjustment | | Benefit plan
liabilities | | Fair value change of derivatives | | Total | Balance as of June 30, 2015 | $ | (92,364 | ) | | $ | (82,040 | ) | | $ | (2,942 | ) | | $ | (177,346 | ) | Other comprehensive income (loss) before reclassifications | (27,474 | ) | (1) | 481 |
| | (784 | ) | | (27,777 | ) | Amounts reclassified from accumulated other comprehensive income (loss) | — |
| | 390 |
| (2) | 413 |
| (3) | 803 |
| Balance as of September 30, 2015 | $ | (119,838 | ) | | $ | (81,169 | ) | | $ | (3,313 | ) | | $ | (204,320 | ) |
| | (1) | Includes $4,332 of other comprehensive loss related to intra-entity foreign currency balances that are of a long-term investment nature. |
| | (2) | Includes actuarial losses of $606, offset by prior service credits of $72, net of tax of $144. See Note 7. |
| | (3) | Includes losses related to foreign exchange contracts of $635 included in cost of products sold, net of tax of $222. |
| | | | | | | | | | | | | | | | | | Nine Months Ended September 30, 2016 | | Cumulative currency translation adjustment | | Benefit plan
liabilities | | Fair value change of derivatives | | Total | Balance as of December 31, 2015 | $ | (130,661 | ) | | $ | (84,124 | ) | | $ | (2,280 | ) | | $ | (217,065 | ) | Other comprehensive income (loss) before reclassifications | 12,562 |
| (1) | (1,638 | ) | | (3,803 | ) | | 7,121 |
| Amounts reclassified from accumulated other comprehensive income (loss) | — |
| | 1,018 |
| (2) | 3,198 |
| (3) | 4,216 |
| Balance as of September 30, 2016 | $ | (118,099 | ) | | $ | (84,744 | ) | | $ | (2,885 | ) | | $ | (205,728 | ) |
| | (1) | Includes $9,699 of other comprehensive income related to intra-entity foreign currency balances that are of a long-term investment nature. |
| | (2) | Includes actuarial losses of $1,636, offset by prior service credits of $246, net of tax of $372. See Note 7. |
| | (3) | Includes losses related to the interest rate swap of $2,393 included in interest expense, net of interest income, and losses related to foreign exchange contracts of $2,380 included in cost of products sold, net of tax of $1,575. |
| | | | | | | | | | | | | | | | | | Nine Months Ended September 30, 2015 | | Cumulative currency translation adjustment | | Benefit plan
liabilities | | Fair value change of derivatives | | Total | Balance as of December 31, 2014 | $ | (50,371 | ) | | $ | (86,861 | ) | | $ | (2,011 | ) | | $ | (139,243 | ) | Other comprehensive income (loss) before reclassifications | (67,858 | ) | (1) | 4,502 |
| | (1,903 | ) | | (65,259 | ) | Amounts reclassified from accumulated other comprehensive income (loss) | (1,609 | ) | (2) | 1,190 |
| (3) | 601 |
| (4) | 182 |
| Balance as of September 30, 2015 | $ | (119,838 | ) | | $ | (81,169 | ) | | $ | (3,313 | ) | | $ | (204,320 | ) |
| | (1) | Includes $18,265 of other comprehensive loss related to intra-entity foreign currency balances that are of a long-term investment nature. |
| | (2) | Includes $300 reclassed to paid-in capital related to the purchase of noncontrolling interests. |
| | (3) | Includes actuarial losses of $1,871, offset by prior service credits of $244, net of tax of $437. See Note 7. |
| | (4) | Includes losses related to foreign exchange contracts of $925 included in cost of products sold, net of tax of $324. |
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