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Accumulated Other Comprehensive Income (Loss)
3 Months Ended
Aug. 31, 2017
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:

Three months ended August 31, 2017

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(45.3
)
 
$
(48.9
)
 
$
(94.2
)
  Other comprehensive income (loss) before reclassifications
3.7

 

 
3.7

  Less: amount reclassified from Accumulated other
    comprehensive income (loss)

 
0.5

 
0.5

  Other comprehensive income (loss)
3.7

 
0.5

 
4.2

Ending balance
$
(41.6
)
 
$
(48.4
)
 
$
(90.0
)


 
Three months ended August 31, 2016
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(40.0
)
 
$
(46.7
)
 
$
(86.7
)
  Other comprehensive income (loss) before reclassifications
(1.9
)
 

 
(1.9
)
  Less: amount reclassified from Accumulated other
comprehensive income (loss)

 
0.7

 
0.7

  Other comprehensive income (loss)
(1.9
)
 
0.7

 
(1.2
)
Ending balance
$
(41.9
)
 
$
(46.0
)
 
$
(87.9
)


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

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

2017

2016
Employee benefit plans:




 Amortization of unrecognized gain (loss)
   included in net periodic benefit (cost)
$
0.6

 
$
1.0

Other components of net periodic benefit (cost)

 Less: Tax effect
(0.1
)
 
(0.3
)
Income tax expense (benefit)
Total expense, net of tax
$
0.5

 
$
0.7