XML 45 R35.htm IDEA: XBRL DOCUMENT v3.3.0.814
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) (Tables)
 9 Months Ended
Sep. 25, 2015
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The following table includes details about amounts reclassified from accumulated other comprehensive (loss) income by component
(U.S. dollars in millions): 
 
 
September 25, 2015
 
September 26, 2014
 
 
Details about accumulated other comprehensive (loss) income components
 
Amount reclassified from accumulated other comprehensive (loss) income
 
Affected line item in the statement where net income is present
 
 
Quarter ended
 
Nine months ended
 
Quarter ended
 
Nine months ended
 
 
Changes in fair value of effective cash flow hedges:
 
 
 
 
 
 
 
 
 
 
Foreign currency cash flow hedges
 
$
(8.3
)
 
$
(28.5
)
 
$
(1.0
)
 
$
0.5

 
Sales
Foreign currency cash flow hedges
 
(0.4
)
 
(0.3
)
 
1.1

 
0.3

 
Cost of Sales
Total
 
$
(8.7
)
 
$
(28.8
)
 
$
0.1

 
$
0.8

 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of retirement benefits:
 
 
 
 
 
 
 
 
 
 
Actuarial losses
 
$
0.1

 
$
0.9

 
$
0.1

 
$
0.2

 
Selling, general and administrative expenses
Actuarial losses
 
0.3

 
0.3

 
0.2

 
0.7

 
Cost of Sales
Total
 
$
0.4

 
$
1.2

 
$
0.3

 
$
0.9

 
 
The following table includes the changes in accumulated other comprehensive (loss) income attributable to U.S. by component under the ASC on “Comprehensive Income” (U.S. dollars in millions): 

 
Changes in Accumulated Other Comprehensive (Loss) Income by Component (1)
 
Nine months ended September 25, 2015
 
Changes in Fair Value of Effective Cash Flow Hedges
 
Foreign Currency Translation Adjustment
 
Retirement Benefit Adjustment
 
Total
 
 
 
 
 
 
 
 
Balance at December 26, 2014
$
25.2

 
$
(0.8
)
 
$
(21.8
)
 
$
2.6

Other comprehensive (loss) income
 
 
 
 
 
 
 
before reclassifications
21.3

 
(10.6
)
(2) 
(0.2
)
(3) 
10.5

Amounts reclassified from accumulated
 
 
 
 
 
 
 
other comprehensive (loss) income
(28.8
)
 
—

 
1.2

 
(27.6
)
Net current period other comprehensive
 
 
 
 
 
 
 
(loss) income
(7.5
)
 
(10.6
)
 
1.0

 
(17.1
)
Balance at September 25, 2015
$
17.7

 
$
(11.4
)
 
$
(20.8
)
 
$
(14.5
)
 
 
 
 
 
 
 
 
 
Nine months ended September 25, 2014
 
 
 
 
 
 
 
 
Balance at December 27, 2013
$
(3.1
)
 
$
12.0

 
$
(12.3
)
 
(3.4
)
Other comprehensive (loss) income
 
 
 
 
 
 

before reclassifications
19.6

 
(7.0
)
(2) 
(0.2
)
(3) 
12.4

Amounts reclassified from accumulated
 
 
 
 
 
 
 
other comprehensive (loss) income
0.8

 
—

 
0.9

 
1.7

Net current period other comprehensive
 
 
 
 
 
 
 
(loss) income
20.4

 
(7.0
)
 
0.7

 
14.1

Balance at September 26, 2014
$
17.3

 
$
5.0

 
$
(11.6
)
 
$
10.7


(1) All amounts are net of tax and noncontrolling interest.
(2) Includes a loss of $3.1 million for the nine months ended September 25, 2015 and a loss of $2.3 million for the nine months ended September 26, 2014 on intra-entity foreign currency transactions that are of a long-term-investment nature; also includes a loss of $1.1 million for the nine months ended September 25, 2015 related to noncontrolling interest.
(3) Includes a loss of $0.1 million for the nine months ended September 25, 2015 and a loss of $0.2 million for the nine months ended September 26, 2014 related to noncontrolling interest for Retirement Benefit adjustments.