15. Other Comprehensive Earnings

The amounts recognized in other comprehensive earnings were as follows:



	Three Months Ended									Three Months Ended
	September 30, 2013									September 30, 2012
	Pre-tax			Tax			Net of tax			Pre-tax			Tax			Net of tax
Foreign currency translation adjustments	$	60,802		$	998		$	61,800		$	82,694		$	108		$	82,802
Pension and other postretirement benefit plans	129,959			(45,452		)	84,507			16,268			(5,693		)	10,575
Changes in fair value of cash flow hedges	(453		)	158			(295		)	298			(104		)	194
Other	132			(17		)	115			(261		)	(29		)	(290		)
Total other comprehensive earnings (loss)	$	190,440		$	(44,313	)	$	146,127		$	98,999		$	(5,718	)	$	93,281



	Nine Months Ended									Nine Months Ended
	September 30, 2013									September 30, 2012
	Pre-tax			Tax			Net of tax			Pre-tax		Tax			Net of tax
Foreign currency translation adjustments	$	22,510		$	—		$	22,510		$	34,181	$	(262	)	$	33,919
Pension and other postretirement benefit plans	146,170			(51,059		)	95,111			9,952		(3,637		)	6,315
Changes in fair value of cash flow hedges	(174		)	61			(113		)	675		(236		)	439
Other	319			(39		)	280			318		(55		)	263
Total other comprehensive earnings (loss)	$	168,825		$	(51,037	)	$	117,788		$	45,126	$	(4,190	)	$	40,936

Total comprehensive earnings were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Net earnings	$	269,114	$	241,046	$	809,166	$	651,210
Other comprehensive earnings	146,127		93,281		117,788		40,936
Comprehensive earnings	$	415,241	$	334,327	$	926,954	$	692,146

Amounts reclassified from accumulated other comprehensive earnings (loss) to earnings (loss) during the three and nine months ended September 30, 2013 and 2012 were as follows:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
Pension & postretirement benefit plans: (1)
Amortization of actuarial losses	$	4,143		$	10,225		$	15,997		$	10,225
Amortization of prior service costs	2,225			6,043			6,582			6,043
Total before tax	6,368			16,268			22,579			16,268
Tax provision	(2,195		)	(5,693		)	(7,802		)	(5,693		)
Net of tax	$	4,173		$	10,575		$	14,777		$	10,575

Cash flow hedges:
Net (gains) losses reclassified into earnings	$	(617	)	$	47		$	(481	)	$	91
Tax benefit	216			(17		)	168			(32		)
Net of tax	$	(401	)	$	30		$	(313	)	$	59


(1)	In the third quarter of 2012, the Company began to reclassify the amortization of actuarial gains and losses and prior service costs from deferred compensation to accumulated other comprehensive income on a quarterly basis. Prior to that date, these amounts were reclassified on an annual basis.

The Company recognizes net periodic pension cost, which includes amortization of net actuarial losses and prior service costs, in both selling & administrative expenses and cost of goods and services, depending on the functional area of the underlying employees included in the plans.

Cash flow hedges consist mainly of foreign currency forward and commodity contracts. The Company recognizes the realized gains and losses on its cash flow hedges in the same line item as the hedged transaction, such as revenue, cost of goods and services, or selling & administrative expenses.