Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2013

Summary of Changes in Accumulated Other Comprehensive Income/Loss

The following tables present changes in the accumulated balances for each component of other comprehensive income, including current period other comprehensive income and reclassifications out of accumulated other comprehensive income:

	For the Three Months Ended June 30, 2013
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of March 31, 2013	$	4,426		$	(187,225	)	$	(298,626	)	$	(481,425	)
Other comprehensive (loss) income before reclassifications		(872	)		314			(37,383	)		(37,941	)
Amounts reclassified from accumulated other comprehensive income (loss)		326			3,120			—			3,446
Net (decrease) increase in other comprehensive income		(546	)		3,434			(37,383	)		(34,495	)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2013	$	3,880		$	(183,791	)	$	(336,009	)	$	(515,920	)
	For the Six Months Ended June 30, 2013
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of December 31, 2012	$	(2,583	)	$	(190,656	)	$	(271,247	)	$	(464,486	)
Other comprehensive income (loss) before reclassifications		7,266			625			(64,762	)		(56,871	)
Amounts reclassified from accumulated other comprehensive income (loss)		(803	)		6,240			—			5,437
Net increase (decrease) in other comprehensive income		6,463			6,865			(64,762	)		(51,434	)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2013	$	3,880		$	(183,791	)	$	(336,009	)	$	(515,920	)

	For the Three Months Ended June 30, 2012
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of March 31, 2012	$	18,890		$	(170,875	)	$	(243,560	)	$	(395,545	)
Other comprehensive income (loss) before reclassifications		11,968			(1,756	)		(73,654	)		(63,442	)
Amounts reclassified from accumulated other comprehensive income (loss)		(4,328	)		4,084			—			(244	)
Net increase (decrease) in other comprehensive income		7,640			2,328			(73,654	)		(63,686	)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2012	$	26,530		$	(168,547	)	$	(317,214	)	$	(459,231	)
	For the Six Months Ended June 30, 2012
	Derivative Instruments			Defined Benefit Pension Plans			Currency Translation Adjustments			Total
	(In thousands)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of December 31, 2011	$	24,616		$	(172,398	)	$	(298,863	)	$	(446,645	)
Other comprehensive income (loss) before reclassifications		10,780			(4,311	)		(18,351	)		(11,882	)
Amounts reclassified from accumulated other comprehensive income (loss)		(8,866	)		8,162			—			(704	)
Net increase (decrease) in other comprehensive income		1,914			3,851			(18,351	)		(12,586	)
Accumulated Other Comprehensive Income (Loss), Net of Tax, as of June 30, 2012	$	26,530		$	(168,547	)	$	(317,214	)	$	(459,231	)

Summary of Consolidated Statement of Operations Line Items Affected by Reclassifications from Accumulated Other Comprehensive Income/Loss

The following table presents the classification and amount of the reclassifications from accumulated other comprehensive income to the statement of operations:

	For the Three Months Ended June 30, 2013			For the Three Months Ended June 30, 2012			Statements of Operations Classification
	(In thousands)
Derivative Instruments
(Loss) Gain on foreign currency forward exchange contracts	$	(318	)	$	4,409		Cost of sales
		(8	)		(81	)	Provision for income taxes
	$	(326	)	$	4,328		Net income
Amortization of Defined Benefit Pension Plans
Prior service credit (cost)	$	126		$	(11	)	(a)
Actuarial loss		(5,146	)		(5,772	)	(a)
		(5,020	)		(5,783	)
		1,900			1,699		Provision for income taxes
	$	(3,120	)	$	(4,084	)	Net income

	For the Six Months Ended June 30, 2013			For the Six Months Ended June 30, 2012			Statements of Operations Classification
	(In thousands)
Derivative Instruments
Gain on foreign currency forward exchange contracts	$	813		$	9,032		Cost of sales
		(10	)		(166	)	Provision for income taxes
	$	803		$	8,866		Net income
Amortization of Defined Benefit Pension Plans
Prior service credit (cost)	$	252		$	(21	)	(a)
Actuarial loss		(10,292	)		(11,540	)	(a)
		(10,040	)		(11,561	)
		3,800			3,399		Provision for income taxes
	$	(6,240	)	$	(8,162	)	Net income

(a) The amortization of prior service credit (cost) and actuarial loss is included in the computation of net periodic benefit cost. Refer to “Note 15 to the Consolidated Financial Statements—Employee Benefit Plans” of this Quarterly Report on Form 10-Q for additional information regarding Mattel’s net periodic benefit cost.