Reclassifications Out of Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

Reclassification Out of Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss were as follows:

	MSA Safety Incorporated					Noncontrolling Interests
	Three Months Ended   September 30,					Three Months Ended   September 30,
(In thousands)	2022			2021		2022		2021
Pension and other post-retirement benefits (a)
Balance at beginning of period	$	(52,702)		$	(108,183)	$	—	$	—
Amounts reclassified from accumulated other comprehensive loss into net income:
Amortization of prior service credit (Note 15)	(48)			(24)		—		—
Recognized net actuarial losses (Note 15)	3,328			4,820		—		—
Tax benefit	(981)			(1,095)		—		—
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	2,299			3,701		—		—
Balance at end of period	$	(50,403)		$	(104,482)	$	—	$	—
Available-for-sale securities
Balance at beginning of period	$	(23)		$	(5)	$	—	$	—
Unrealized net gains (losses) on available-for-sale securities (Note 17)	13			(11)		—		—
Balance at end of period	$	(10)		$	(16)	$	—	$	—
Foreign currency translation
Balance at beginning of period	$	(117,553)		$	(70,957)	$	—	$	280
Reclassification from accumulated other comprehensive loss into net income	2,912		(b)	—		—		—
Acquisition of noncontrolling interest in consolidated subsidiaries	—			—		—		(280)
Foreign currency translation adjustments	(32,361)			(13,868)		—
Balance at end of period	$	(147,002)		$	(84,825)	$	—	$	—

(a) Reclassifications out of accumulated other comprehensive loss and into net income are included in the computation of net periodic pension and other post-retirement benefit costs (refer to Note 15—Pensions and Other Post-retirement Benefits).

	MSA Safety Incorporated					Noncontrolling Interests
	Nine Months Ended September 30,					Nine Months Ended September 30,
(In thousands)	2022			2021		2022		2021
Pension and other post-retirement benefits (a)
Balance at beginning of period	$	(57,296)		$	(115,552)	$	—	$	—
Amounts reclassified from accumulated other comprehensive loss into net income:
Amortization of prior service credit (Note 15)	(144)			(72)		—		—
Recognized net actuarial losses (Note 15)	9,984			14,460		—		—
Tax benefit	(2,947)			(3,318)		—		—
Total amount reclassified from accumulated other comprehensive loss, net of tax, into net income	6,893			11,070		—		—
Balance at end of period	$	(50,403)		$	(104,482)	$	—	$	—
Available-for-sale securities
Balance at beginning of period	$	(5)		$	(1)	$	—	$	—
Unrealized net losses on available-for-sale securities (Note 17)	(5)			(15)		—		—
Balance at end of period	$	(10)		$	(16)	$	—	$	—
Foreign currency translation
Balance at beginning of period	$	(91,839)		$	(66,844)	$	—	$	372
Reclassification from accumulated other comprehensive loss into net income	2,912		(b)	—		—		—
Acquisition of noncontrolling interest in consolidated subsidiaries (Note 14)	—			—		—		(280)
Foreign currency translation adjustments	$	(58,075)		$	(17,981)	$	—	$	(92)
Balance at end of period	$	(147,002)		$	(84,825)	$	—	$	—

(a) Reclassifications out of accumulated other comprehensive loss and into net income are included in the computation of net periodic pension and other post-retirement benefit costs (refer to Note 15—Pensions and Other Post-retirement Benefits).