XML 52 R18.htm IDEA: XBRL DOCUMENT v3.2.0.727
Accumulated Other Comprehensive Income (Loss)
3 Months Ended
Aug. 31, 2015
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 
The following table summarizes the activity in Accumulated other comprehensive income (loss), net of tax, by component for the period indicated:

Three months ended August 31, 2015

Foreign currency translation adjustments

Retirement benefit plans

Total
Beginning balance
$
(31.9
)
 
$
(45.1
)
 
$
(77.0
)
  Less: amount reclassified from Accumulated other
    comprehensive income (loss)
(7.3
)
 
0.7

 
$
(6.6
)
 Other comprehensive income (loss)
(7.3
)
 
0.7

 
(6.6
)
Ending balance
$
(39.2
)
 
$
(44.4
)
 
$
(83.6
)


The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:

Three months ended 
 August 31,
Affected line items in the condensed consolidated statements of operations

2015

2014

Employee benefit plans:




   Amortization of prior service cost (credit)
$
(0.0
)
 
$
(0.0
)
Selling, general and administrative
   Amortization of unrecognized gain (loss) included in net
      periodic cost (credit)
1.0

 
0.7

Selling, general and administrative
   Less: Tax effect
(0.3
)
 
(0.2
)
Income tax expense (benefit)
Total expense, net of tax
$
0.7

 
$
0.5