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Other Comprehensive Earnings
9 Months Ended
Sep. 30, 2017
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Other Comprehensive Earnings
14. Other Comprehensive Earnings

The amounts recognized in other comprehensive earnings (loss) were as follows:
 
Three Months Ended
 
Three Months Ended
 
September 30, 2017
 
September 30, 2016
 
Pre-tax
 
Tax
 
Net of tax
 
Pre-tax
 
Tax
 
Net of tax
Foreign currency translation adjustments
$
72,823

 
$
20,446

 
$
93,269

 
$
9,370

 
$
2,119

 
$
11,489

Pension and other post-retirement benefit plans
3,049

 
(974
)
 
2,075

 
3,698

 
(1,242
)
 
2,456

Changes in fair value of cash flow hedges
(712
)
 
249

 
(463
)
 
(488
)
 
170

 
(318
)
Other
309

 
(37
)
 
272

 
269

 
(29
)
 
240

Total other comprehensive earnings
$
75,469

 
$
19,684

 
$
95,153

 
$
12,849

 
$
1,018

 
$
13,867



 
Nine Months Ended
 
Nine Months Ended
 
September 30, 2017
 
September 30, 2016
 
Pre-tax
 
Tax
 
Net of tax
 
Pre-tax
 
Tax
 
Net of tax
Foreign currency translation adjustments
$
119,725

 
$
43,490

 
$
163,215

 
$
(24,436
)
 
$
2,702

 
$
(21,734
)
Pension and other post-retirement benefit plans
9,071

 
(2,901
)
 
6,170

 
11,087

 
(3,725
)
 
7,362

Changes in fair value of cash flow hedges
(3,566
)
 
1,248

 
(2,318
)
 
(557
)
 
195

 
(362
)
Other
35

 
(4
)
 
31

 
1,853

 
(221
)
 
1,632

Total other comprehensive earnings (loss)
$
125,265

 
$
41,833

 
$
167,098

 
$
(12,053
)
 
$
(1,049
)
 
$
(13,102
)


Total comprehensive earnings were as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2017
 
2016
 
2017
 
2016
Net earnings
$
178,912

 
$
130,084

 
$
515,217

 
$
347,730

Other comprehensive earnings (loss)
95,153

 
13,867

 
167,098

 
(13,102
)
Comprehensive earnings
$
274,065

 
$
143,951

 
$
682,315

 
$
334,628



Amounts reclassified from accumulated other comprehensive (loss) to earnings during the three and nine months ended September 30, 2017 and 2016 were as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2017
 
2016
 
2017

2016
Foreign currency translation:
 
 
 
 
 
 
 
Reclassification of foreign currency translation losses to earnings from sale of a subsidiary
$

 
$

 
$
3,875

 
$

Tax benefit



 

 

Net of tax
$

 
$

 
$
3,875

 
$

Pension and other postretirement benefit plans:
 
 
 
 
 
 
 
Amortization of actuarial losses
$
1,951

 
$
2,082

 
$
5,771

 
$
6,243

Amortization of prior service costs
1,098

 
1,616

 
3,300

 
4,844

Total before tax
3,049

 
3,698

 
9,071

 
11,087

Tax benefit
(974
)
 
(1,242
)
 
(2,901
)
 
(3,725
)
Net of tax
$
2,075

 
$
2,456

 
$
6,170

 
$
7,362

Cash flow hedges:
 
 
 
 
 
 
 
Net (gains) losses reclassified into earnings
$
(417
)
 
$
(55
)
 
$
(506
)
 
$
201

Tax expense (benefit)
146

 
19

 
177

 
(70
)
Net of tax
$
(271
)
 
$
(36
)
 
$
(329
)
 
$
131


The Company recognizes net periodic pension cost, which includes amortization of net actuarial gains and losses and prior service costs, in both Selling, general and administrative expenses and Cost of goods and services within the Condensed Consolidated Statements of Earnings, depending on the functional area of the underlying employees included in the plans.

Cash flow hedges consist mainly of foreign currency forward 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, general and administrative expenses.