Equity in Income of Subsidiaries, Net of Tax

No definition available.

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- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Comprehensive Income

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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- Definition

This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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-Publisher FASB

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-Topic 940

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-Topic 235

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Article 5

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- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References

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-Name Accounting Standards Codification

-Topic 230

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-Paragraph 28

-Subparagraph (b)

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-Paragraph 11

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

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-Glossary Income Tax Expense (or Benefit)

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-Name Accounting Standards Codification

-Topic 740

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-Subparagraph (a),(b)

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- Definition

Amount of interest expense incurred on a debt or other obligation to related party.

+ References

No definition available.

+ Details

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- Definition

Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.

+ References

+ Details

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher FASB

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-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

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-Topic 944

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-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

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- Definition

Amount before tax, after reclassification adjustments, of (increase) decrease in accumulated other comprehensive (income) loss related to pension and other postretirement defined benefit plans, attributable to parent entity.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 20

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-Paragraph 1A

-Subparagraph (c)(3)

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- Definition

Amount of tax expense (benefit) related to (increase) decrease in the value of the projected benefit obligation related to a change in an actuarial assumption and increase (decrease) in the value of the plan assets resulting from experience different from that assumed, that has not been recognized in net periodic benefit (cost) credit.

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- Definition

Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.

+ References

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- Definition

Amount after tax of other comprehensive income (loss) attributable to parent entity.

+ References

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- Definition

Amount before tax and reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities.

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-Name Accounting Standards Codification

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- Definition

Amount of tax expense (benefit) before reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities.

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- Definition

The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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- Definition

The amount of pension benefit costs recognized during the period for (1) defined benefit plans and (2) defined contribution plans. For defined benefit plans, pension expense includes the following components: service cost, interest cost, expected return on plan assets, gain (loss) on plan assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. For defined contribution plans, the pension expense generally equals the firm's contribution to employees' accounts (if the firm contributes) during the period.

+ References

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- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

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-Paragraph 2

-Subparagraph (SX 210.5-03.4)

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Parent Company Condensed Financial Information (Statement of Income and Comprehensive Income (Loss)) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Selling, general and administrative expenses									$ (114,141)	$ (114,413)	$ (101,904)
Pension expense									(3,739)us-gaap_PensionExpense	(5,206)us-gaap_PensionExpense	(3,195)us-gaap_PensionExpense
Other:
Income from continuing operations before tax and equity investment	2,610	17,515	15,299	3,878	1,135	12,318	14,870	(827)	39,302	27,496	23,861
Tax benefit									(17,008)us-gaap_IncomeTaxExpenseBenefit	(12,161)us-gaap_IncomeTaxExpenseBenefit	(9,637)us-gaap_IncomeTaxExpenseBenefit
Gain from associated company, net of tax									(7,101)	6,006	0
Net income	2,604us-gaap_NetIncomeLoss	11,860us-gaap_NetIncomeLoss	11,076us-gaap_NetIncomeLoss	(370)us-gaap_NetIncomeLoss	12,499us-gaap_NetIncomeLoss	9,643us-gaap_NetIncomeLoss	11,872us-gaap_NetIncomeLoss	8,015us-gaap_NetIncomeLoss	25,170us-gaap_NetIncomeLoss	42,029us-gaap_NetIncomeLoss	26,481us-gaap_NetIncomeLoss
Other comprehensive (loss) income, net of tax:
Changes in pension liability and other post-retirement benefit obligations									(83,887)	68,328	(43,702)
Tax effect of changes in pension liability and other post-retirement benefit obligations									31,924	(25,653)	14,455
Change in market value of securities									0	7,113	(14,948)
Tax effect of change in market value of securities									0	(3,041)	6,054
Foreign currency translation adjustments									(1,928)	(2,510)	362
Other comprehensive (loss) income									(53,891)	44,237	(37,779)
Comprehensive (loss) income	(50,188)us-gaap_ComprehensiveIncomeNetOfTax	10,880us-gaap_ComprehensiveIncomeNetOfTax	11,186us-gaap_ComprehensiveIncomeNetOfTax	(599)us-gaap_ComprehensiveIncomeNetOfTax	54,450us-gaap_ComprehensiveIncomeNetOfTax	7,694us-gaap_ComprehensiveIncomeNetOfTax	12,691us-gaap_ComprehensiveIncomeNetOfTax	11,431us-gaap_ComprehensiveIncomeNetOfTax	(28,721)us-gaap_ComprehensiveIncomeNetOfTax	86,266us-gaap_ComprehensiveIncomeNetOfTax	(11,298)us-gaap_ComprehensiveIncomeNetOfTax
Parent
Equity in income of subsidiaries, net of tax									39,979	44,275	35,498
Selling, general and administrative expenses									(8,261)	(7,790)	(7,720)
Pension expense									(3,739)	(5,206)	(3,195)
Other:
Interest expense - Handy & Handy notes payable									0	0	(4,087)
Interest income - Bairnco notes receivable									0	0	560
Other income									0	0	15
Income from continuing operations before tax and equity investment									27,979	31,279	21,071
Tax benefit									4,624	4,744	5,410
Gain from associated company, net of tax									(7,433)	6,006	0
Net income									25,170	42,029	26,481
Other comprehensive (loss) income, net of tax:
Changes in pension liability and other post-retirement benefit obligations									(83,887)	68,328	(43,702)
Tax effect of changes in pension liability and other post-retirement benefit obligations									31,924	(25,653)	14,455
Change in market value of securities									0	7,113	(14,948)
Tax effect of change in market value of securities									0	(3,041)	6,054
Foreign currency translation adjustments									(1,928)	(2,510)	362
Other comprehensive (loss) income									(53,891)	44,237	(37,779)
Comprehensive (loss) income									$ (28,721)	$ 86,266	$ (11,298)