Accumulated Other Comprehensive Income

9 Months Ended

Jun. 30, 2014

Accumulated Other Comprehensive Income [Abstract]

Accumulated Other Comprehensive Income

Note 9.   Accumulated Other Comprehensive Income

The changes in AOCI by component, net of tax, for the three month period ended June 30, 2014 were as follows:

		Post-retirement benefit plans			Currency translation adjustment			Derivatives			Total
Attributable to Matthews:
Balance, March 31, 2014		$	(29,043	)	$	6,483		$	273		$	(22,287	)
OCI before reclassification			-			477			(1,965	)		(1,488	)
Amounts reclassified from AOCI	(a)		565			-	(b)		1,212			1,777
Net current-period OCI			565			477			(753	)		289
Balance, June 30, 2014		$	(28,478	)	$	6,960		$	(480	)	$	(21,998	)
Attributable to noncontrolling interest:
Balance, March 31, 2014			-		$	347			-		$	347
OCI before reclassification			-			120			-			120
Net current-period OCI			-			120			-			120
Balance, June 30, 2014			-		$	467			-		$	467

The changes in AOCI by component, net of tax, for the nine month period ended June 30, 2014 were as follows:

		Post-retirement benefit plans			Currency translation adjustment			Derivatives			Total
Attributable to Matthews:
Balance, September 30, 2013		$	(30,100	)	$	3,714		$	(554	)	$	(26,940	)
OCI before reclassification			-			3,246			(2,437	)		809
Amounts reclassified from AOCI	(a)		1,622			-	(b)		2,511			4,133
Net current-period OCI			1,622			3,246			74			4,942
Balance, June 30, 2014		$	(28,478	)	$	6,960		$	(480	)	$	(21,998	)
Attributable to noncontrolling interest:
Balance, September 30, 2013			-		$	401			-		$	401
OCI before reclassification			-			66			-			66
Net current-period OCI			-			66			-			66
Balance, June 30, 2014			-		$	467			-		$	467

(a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see note 8).

(b) Amounts were included in interest expense in the periods the hedged item affected earnings (see note 5).

Reclassifications out of AOCI for the three and nine month periods ended June 30, 2014 were as follows:

	Amount reclassified from AOCI
Details about AOCI Components	Three months ended June 30, 2014				Nine months ended June 30, 2014			Affected line item in the Statement of income
Postretirement benefit plans
Prior service (cost) credit		75		(a)		222
Actuarial losses		(942	)	(a)		(2,826	)
		(867	)	(b)		(2,604	)	Total before tax
		(302	)			(982	)	Tax provision (benefit)
	$	(565	)		$	(1,622	)	Net of tax
Derivatives
Interest rate swap contracts		(1,987	)			(4,117	)	Interest expense
		(1,987	)	(b)		(4,117	)	Total before tax
		(775	)			(1,606	)	Tax provision (benefit)
		(1,212	)			(2,511	)	Net of tax

(a) Amounts are included in the computation of pension and other postretirement benefit expense, which is reported in both cost of goods sold and selling and administrative expenses.  For additional information, see Note 8.

(b) For pre-tax items, positive amounts represent income and negative amounts represent expense.