| Accumulated Other Comprehensive Income ("AOCI") |
NOTE D – ACCUMULATED OTHER COMPREHENSIVE INCOME
(“AOCI”)
The following tables set forth the total changes in AOCI by
component, net of tax:
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Three Months Ended September 30,
2016 |
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Three Months Ended September 30,
2015 |
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| |
|
Defined benefit
pension plan
activity |
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|
Currency
Translation
Adjustment |
|
|
Total |
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|
Defined benefit
pension plan
activity |
|
|
Currency
Translation
Adjustment |
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|
Total |
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Balance at July 1
|
|
$ |
(6,082 |
) |
|
$ |
(45,904 |
) |
|
$ |
(51,986 |
) |
|
$ |
(6,833 |
) |
|
$ |
(37,172 |
) |
|
$ |
(44,005 |
) |
|
Other comprehensive income (loss) before reclassifications:
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Loss on foreign currency translation adjustment
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0 |
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1,286 |
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1,286 |
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0 |
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(10,001 |
) |
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|
(10,001 |
) |
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Amounts reclassified from AOCI:
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Amortization of defined benefit pension actuarial loss (a)
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91 |
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0 |
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91 |
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|
99 |
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0 |
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|
99 |
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Net current period other comprehensive income (loss)
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|
91 |
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|
1,286 |
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|
1,377 |
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|
99 |
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(10,001 |
) |
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(9,902 |
) |
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Balance at September 30
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|
$ |
(5,991 |
) |
|
$ |
(44,618 |
) |
|
$ |
(50,609 |
) |
|
$ |
(6,734 |
) |
|
$ |
(47,173 |
) |
|
$ |
(53,907 |
) |
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Nine Months Ended September 30,
2016 |
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|
Nine Months Ended September 30,
2015 |
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| |
|
Defined benefit
pension plan
activity |
|
|
Currency
Translation
Adjustment |
|
|
Total |
|
|
Defined benefit
pension plan
activity |
|
|
Currency
Translation
Adjustment |
|
|
Total |
|
|
Balance at January 1
|
|
$ |
(6,235 |
) |
|
$ |
(47,916 |
) |
|
$ |
(54,151 |
) |
|
$ |
(7,007 |
) |
|
$ |
(28,127 |
) |
|
$ |
(35,134 |
) |
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Other comprehensive income before reclassifications:
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Gain (loss) on foreign currency translation adjustment
|
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|
0 |
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|
3,298 |
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|
3,298 |
|
|
|
0 |
|
|
|
(19,046 |
) |
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|
(19,046 |
) |
|
Amounts reclassified from AOCI:
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Amortization of defined benefit pension actuarial loss (a)
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|
244 |
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0 |
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|
244 |
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|
273 |
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|
0 |
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|
273 |
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Net current period other comprehensive income (loss)
|
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|
244 |
|
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|
3,298 |
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|
3,542 |
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|
|
273 |
|
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(19,046 |
) |
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|
(18,773 |
) |
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|
Balance at September 30
|
|
$ |
(5,991 |
) |
|
$ |
(44,618 |
) |
|
$ |
(50,609 |
) |
|
$ |
(6,734 |
) |
|
$ |
(47,173 |
) |
|
$ |
(53,907 |
) |
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| (a) |
This AOCI component is included in
the computation of net periodic pension costs. |
|