Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Components of Other Comprehensive Income and Income Tax Expense Allocated to Each Component

The components of other comprehensive income and income tax expense allocated to each component for the three months ended March 31, 2017 and 2016 were as follows:

	Three Months Ended
	March 31, 2017
	Before Tax		Income Tax		Net of Tax
	Amount		Expense		Amount
Translation adjustments	$	0.1	$	—	$	0.1
Adjustment for net periodic pension plan and other postretirement benefits plan cost		0.5		0.1		0.4
Other comprehensive income	$	0.6	$	0.1	$	0.5

	Three Months Ended
	March 31, 2016
	Before Tax			Income Tax		Net of Tax
	Amount			Expense		Amount
Translation adjustments	$	3.0		$	—	$	3.0
Adjustment for net periodic pension plan and other postretirement benefits plan cost		(0.2	)		—		(0.2	)
Other comprehensive income	$	2.8		$	—	$	2.8

Schedule of Changes in Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss by component as of December 31, 2016 and March 31, 2017, and changes during the three months ended March 31, 2017, were as follows:

	Pension and Other Postretirement Benefits Plan Cost			Translation Adjustments			Total
Balance at December 31, 2016	$	(52.2	)	$	(16.1	)	$	(68.3	)
Other comprehensive income before reclassifications		—			0.1			0.1
Amounts reclassified from accumulated other comprehensive loss		0.4			—			0.4
Net change in accumulated other comprehensive loss		0.4			0.1			0.5
Balance at March 31, 2017	$	(51.8	)	$	(16.0	)	$	(67.8	)

Accumulated other comprehensive loss by component as of December 31, 2015 and March 31, 2016 were as follows:

	Pension and Other Postretirement Benefits Plan Cost			Translation Adjustments			Total
Balance at December 31, 2015	$	—		$	(16.0	)	$	(16.0	)
Other comprehensive income before reclassifications		—			3.0			3.0
Amounts reclassified from accumulated other comprehensive loss		(0.2	)		—			(0.2	)
Net change in accumulated other comprehensive loss		(0.2	)		3.0			2.8
Balance at March 31, 2016	$	(0.2	)	$	(13.0	)	$	(13.2	)

Reclassifications from Accumulated Other Comprehensive Loss, Amortization of Pension Plan Cost

Reclassifications from accumulated other comprehensive loss for the three months ended March 31, 2017 and 2016 were as follows:

	Three Months Ended					Classification in the Condensed
	March 31,					Consolidated and Combined
	2017		2016			Statements of Operations
Amortization of pension and other postretirement benefits plan cost:
Net actuarial income (loss)	$	0.5	$	(0.2	)	_(a)
Reclassifications before tax		0.5		(0.2	)
Income tax expense		0.1		—
Reclassifications, net of tax	$	0.4	$	(0.2	)

(a)

These accumulated other comprehensive loss components are included in the calculation of net periodic pension and other postretirement benefits plan (income) expense, a component of which was allocated to Donnelley Financial in periods prior to the Separation, and recognized in cost of sales and selling, general and administrative expenses in the unaudited condensed consolidated and combined statements of operations (see Note 5, Retirement Plans).