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Accumulated Other Comprehensive (Loss) Income
 6 Months Ended
Jul. 01, 2016
Equity [Abstract]  
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive (Loss) Income

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)
 
Six months ended July 1, 2016
 
Changes in fair value of effective cash flow hedges
 
Foreign currency translation adjustment
 
Retirement benefit adjustment
 
Total
 
 
 
 
 
 
 
 
Balance at January 1, 2016
$
11.9

 
$
(14.8
)
 
$
(20.1
)
 
$
(23.0
)
Other comprehensive (loss) income
 
 
 
 
 
 
 
before reclassifications
(6.8
)
 
0.7

(2) 
(0.3
)
 
(6.4
)
Amounts reclassified from accumulated
 
 
 
 
 
 
 
other comprehensive (loss) income
(2.8
)
 
—

 
0.6

 
(2.2
)
Net current period other comprehensive
 
 
 
 
 
 
 
(loss) income
(9.6
)
 
0.7

 
0.3

 
(8.6
)
Balance at July 1, 2016
$
2.3

 
$
(14.1
)
 
$
(19.8
)
 
$
(31.6
)
 
 
 
 
 
 
 
 
 
Six months ended June 26, 2015
Balance at December 26, 2014
$
25.2

 
$
(0.8
)
 
$
(21.8
)
 
$
2.6

Other comprehensive (loss) income
 
 
 
 
 
 
 
before reclassifications
20.2

 
(6.5
)
(2) 
(0.1
)
(3) 
13.6

Amounts reclassified from accumulated
 
 
 
 
 
 
 
other comprehensive (loss) income
(20.2
)
 
—

 
0.8

 
(19.4
)
Net current period other comprehensive
 
 
 
 
 
 
 
(loss) income
—

 
(6.5
)
 
0.7

 
(5.8
)
Balance at June 26, 2015
$
25.2

 
$
(7.3
)
 
$
(21.1
)
 
$
(3.2
)

(1) All amounts are net of tax and noncontrolling interest.
(2) Includes a gain of $5.5 million for the six months ended July 1, 2016 and a loss of $3.5 million for the six months ended June 26, 2015 on intra-entity foreign currency transactions that are of a long-term-investment nature; also includes a gain of $0.3 million for the six month ended July 1, 2016 and a loss of $0.3 million the six months ended June 26, 2015 related to noncontrolling interest.
(3) Includes a loss of $0.1 million of noncontrolling interest related to Retirement Benefits adjustment for the six months ended June 26, 2015.




17.  Accumulated Other Comprehensive (Loss) Income (continued)

The following table includes details about amounts reclassified from accumulated other comprehensive (loss) income by component
(U.S. dollars in millions): 
 
 
July 1, 2016
 
June 26, 2015
 
 
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
 
Six months ended
 
Quarter ended
 
Six months ended
 
 
Changes in fair value of effective cash flow hedges:
 
 
 
 
 
 
 
 
 
 
Foreign currency cash flow hedges
 
$
(0.8
)
 
$
(2.7
)
 
$
(11.1
)
 
$
(20.3
)
 
Sales
Foreign currency cash flow hedges
 
(0.1
)
 
(0.1
)
 
(0.1
)
 
0.1

 
Cost of sales
Total
 
$
(0.9
)
 
$
(2.8
)
 
$
(11.2
)
 
$
(20.2
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of retirement benefits:
 
 
 
 
 
 
 
 
 
 
Actuarial losses
 
$
0.1

 
$
0.2

 
$
0.1

 
$
0.2

 
Selling, general and administrative expenses
Actuarial losses
 
0.2

 
0.4

 
0.3

 
0.6

 
Cost of sales
Total
 
$
0.3

 
$
0.6

 
$
0.4

 
$
0.8