Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2013

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

Changes, net of tax, in accumulated other comprehensive income (loss) and its components follow:

(in thousands)	Unrealized Gain (Loss) on Marketable Equity Securities			Foreign Currency Translation Adjustments			Change in Net Pension and Other Benefit Obligations			Total
Balance at December 31, 2012	$	(4,072	)	$	2,481		$	(224,577	)	$	(226,168	)
Current period income (loss)	1,710			(657		)	—			1,053
Reclassification of unrealized loss on available-for-sale investments, net of tax	$	2,362		—			—			2,362
Balance at March 31, 2013	$	—		$	1,824		$	(224,577	)	$	(222,753	)

As discussed in Note 7 - "Investments," HNH historically accounted for its investment in ModusLink as an available-for-sale security. The unrealized loss associated with this security was included in accumulated other comprehensive loss, and the change in the unrealized gain or loss was included in other comprehensive income (loss). During the quarter ended March 31, 2013, HNH concluded that it now has significant influence over the operating and financial policies of ModusLink, and therefore its investment in ModusLink is subject to the equity method of accounting. HNH has elected the option to value the investment using fair value, and as a result, will carry it on the consolidated balance sheet at fair value, with unrealized gains and losses reported in net income. On March 12, 2013, the accumulated unrealized loss of $2.4 million related to ModusLink that was recorded in accumulated other comprehensive loss, net of tax, was reclassified out of accumulated other comprehensive loss and into earnings.