Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2013

Income tax expense allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2013 was as follows:

	Three Months Ended September 30, 2013										Nine Months Ended September 30, 2013
	Before Tax Amount			Income Tax Expense			Net of Tax Amount				Before Tax Amount				Income Tax Expense			Net of Tax Amount
Translation adjustments	$	(1.1	)	$	-	$		(1.1	)	$		(19.8	)	$		—	$		(19.8	)
Adjustment for net periodic pension and other postretirement benefits plan cost		8.5			2.9			5.6				23.9				14.4			9.5
Change in fair value of derivatives		0.3			0.1			0.2				0.5				0.2			0.3
Other comprehensive income (loss)	$	7.7		$	3.0	$		4.7		$		4.6		$		14.6	$		(10.0	)

During the nine months ended September 30, 2013, translation adjustments and income tax expense on pension and other postretirement benefits plan cost were adjusted to reflect previously recorded changes at their historical exchange rates.

Income tax expense allocated to each component of other comprehensive income for the three and nine months ended September 30, 2012 was as follows;

	Three Months Ended September 30, 2012
	Before Tax Amount		Income Tax Expense		Net of Tax Amount		Before Tax Amount		Income Tax Expense		Net of Tax Amount
Translation adjustments	$	35.9	$	—	$	35.9	$	16.1	$	—	$	16.1
Adjustment for net periodic pension and other postretirement benefits plan cost		10.3		4.0		6.3		13.9		6.1		7.8
Change in fair value of derivatives		0.2		0.1		0.1		0.8		0.3		0.5
Other comprehensive income	$	46.4	$	4.1	$	42.3	$	30.8	$	6.4	$	24.4

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive loss by component as of December 31, 2012 and September 30, 2013, and changes for the nine months ended September 30, 2013, were as follows:

	Changes in the Fair Value of Derivatives
Balance at December 31, 2012	$	(0.6	)	$	(1,085.1	)	$	56.5		$	(1,029.2	)
Other comprehensive loss before reclassifications		—			(5.6	)		(19.9	)		(25.5	)
Amount reclassified from accumulated other comprehensive loss		0.3			15.1			—			15.4
Net change in accumulated other comprehensive loss		0.3			9.5			(19.9	)		(10.1	)
Balance at September 30, 2013	$	(0.3	)	$	(1,075.6	)	$	36.6		$	(1,039.3	)

Accumulated other comprehensive loss by component as of December 31, 2011 and September 30, 2012, and changes for the nine months ended September 30, 2012, were as follows:

	Changes in the Fair Value of Derivatives			Pension and Other Postretirement Benefits Plan Cost			Translation Adjustments		Total
Balance at December 31, 2011	$	(1.1	)	$	(907.5	)	$	45.3	$	(863.3	)
Other comprehensive income before reclassifications		—			4.5			16.0		20.5
Amount reclassified from accumulated other comprehensive loss		0.5			3.3			—		3.8
Net change in accumulated other comprehensive loss		0.5			7.8			16.0		24.3
Balance at September 30, 2012	$	(0.6	)	$	(899.7	)	$	61.3	$	(839.0	)

Reclassifications out of Accumulated Other Comprehensive Loss Amortization of Pension and Other postretirement Benefit Plan Cost

Reclassifications from accumulated other comprehensive loss for the three and nine months ended September 30, 2013 and 2012 were as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,						Classification in the Condensed Consolidated Statements of Operations
	2013			2012			2013			2012
Amortization of pension and other postretirement benefits plan cost:
Net actuarial loss	$	12.4		$	6.7		$	37.6		$	20.6		(a)
Net prior service credit		(4.9	)		(5.0	)		(14.8	)		(14.9	)	(a)
Settlements		0.8			—			0.8			—		(a)
Reclassifications before tax		8.3			1.7			23.6			5.7
Income tax expense		2.9			0.7			8.5			2.4
Reclassifications, net of tax	$	5.4		$	1.0		$	15.1		$	3.3

(a) These accumulated other comprehensive income (loss) components are included in the calculation of net periodic pension and other postretirement benefits plan income recognized in cost of sales and selling, general and administrative expenses in the Condensed Consolidated Statements of Operations (see Note 7).