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Accumulated Other Comprehensive Income (Loss)
6 Months Ended
Nov. 30, 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:

Six months ended November 30, 2017

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(45.3
)
 
$
(48.9
)
 
$
(94.2
)
  Other comprehensive income (loss) before reclassifications
3.8

 
(0.7
)
 
3.1

  Less: amount reclassified from Accumulated other
    comprehensive income (loss) (net of tax of $6.4)

 
10.2

 
10.2

  Other comprehensive income (loss)
3.8

 
9.5

 
13.3

Ending balance
$
(41.5
)
 
$
(39.4
)
 
$
(80.9
)


 
Six months ended November 30, 2016
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance
$
(40.0
)
 
$
(46.7
)
 
$
(86.7
)
  Other comprehensive income (loss) before reclassifications
(7.0
)
 

 
(7.0
)
  Less: amount reclassified from Accumulated other
comprehensive income (loss) (net of tax of $0.7)

 
1.4

 
1.4

  Other comprehensive income (loss)
(7.0
)
 
1.4

 
(5.6
)
Ending balance
$
(47.0
)
 
$
(45.3
)
 
$
(92.3
)







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

Three months ended November 30,
 
Six months ended November 30,
Affected line items in the condensed consolidated statements of operations

2017

2016

2017

2016
Employee benefit plans:








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

 
$
1.1

 
1.2

 
2.1

Other components of net periodic benefit (cost)

   Settlement charge
15.4

 

 
15.4

 

Other components of net periodic benefit (cost)
 Less: Tax effect
(6.3
)
 
(0.4
)
 
(6.4
)
 
(0.7
)
Provision (benefit) for income taxes

Total expense, net of tax
$
9.7

 
$
0.7

 
$
10.2

 
$
1.4