RESTRUCTURING CHARGES

2015 Efficiency Program

In September 2015, the Company initiated certain restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions, which commenced during 2015 and are planned to occur through 2017, are expected to reduce general and administrative expenses within the Consumer and Professional segments. Of the $1.2 million of restructuring and related charges recognized in the first six months of 2016 for the 2015 Efficiency Program, $0.5 million related to the Consumer segment and $0.6 million related to the Professional segment, with the remaining charges included within unallocated corporate expenses. The Company expects to recognize total restructuring and related charges for the 2015 Efficiency Program of $11.7 million by the end of 2017, of which $6.9 million is expected to relate to the Consumer segment, $4.4 million is expected to relate to the Professional segment and the remaining charge relates to unallocated corporate expenses.

A summary of the restructuring and related charges incurred through June 30, 2016 in connection with the 2015 Efficiency Program is presented in the following table:



	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits		Other		Total Restructuring Charges
Charges incurred through December 31, 2015	$	9.4	$	0.1	$	9.5
Charges incurred in the six months ended June 30, 2016	$	0.6	$	0.6	$	1.2
Cumulative charges incurred through June 30, 2016	$	10.0	$	0.7	$	10.7
Total expected charges	$	10.0	$	1.7	$	11.7

Of the cumulative $10.7 million of restructuring and related charges recognized through the second quarter of 2016 related to the 2015 Efficiency Program, $6.5 million related to the Consumer segment, $3.8 million related to the Professional segment and the remaining charges related to unallocated corporate expenses.

The Company expects that cash payments will total approximately $12 million in connection with the 2015 Efficiency Program, including $0.2 million for capital expenditures (which capital expenditures are excluded from total restructuring and related charges expected to be recognized for the 2015 Efficiency Program), of which $1.6 million was paid in the six months ended June 30, 2016 and $2.8 million was paid in 2015. A total of $6.2 million is expected to be paid during the remainder of 2016, with the remaining balance expected to be paid in 2017.

Restructuring Reserve

The related liability balance and activity for each of the Company's restructuring programs are presented in the following table:



							Utilized, Net
	Balance Beginning of Year		(Income) Expense, Net		Foreign Currency Translation		Cash			Non-cash			Balance End of Period
2015 Efficiency Program:
Employee severance and other personnel benefits	$	6.6	$	0.6	$	—	$	(1.2	)	$	—		$	6.0
Other	0.1		0.6		—		(0.4		)	(0.1		)	0.2
Integration Program:^(a)
Employee severance and other personnel benefits	0.8		—		—		(0.8		)	—			—
Other	0.1		—		—		—			—			0.1
December 2013 Program:^(b)
Employee severance and other personnel benefits	1.2		—		—		—			—			1.2
Other	—		—		—		—			—			—
Other immaterial actions:
Employee severance and other personnel benefits	2.3		0.3		—		(1.0		)	—			1.6
Other	0.7		0.3		—		(0.3		)	—			0.7
Total restructuring reserve	$	11.8	$	1.8	$	—	$	(3.7	)	$	(0.1	)	$	9.8

⁽^a)Following Products Corporation's October 2013 acquisition of The Colomer Group Participations, S.L. ("Colomer" and the "Colomer Acquisition"), the Company implemented actions to integrate Colomer's operations into the Company's business which reduced costs across the Company's businesses and generated synergies and operating efficiencies within the Company's global supply chain and consolidated offices and back office support (all such actions, together, the "Integration Program"). The Integration Program was substantially completed as of December 31, 2015.

^(b)In December 2013, the Company announced restructuring actions that primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China (the "December 2013 Program"). The December 2013 Program resulted in the elimination of approximately 1,100 positions in 2014, primarily in China.

At June 30, 2016, $9.8 million of the restructuring reserve balance was included within accrued expenses and other in the Company's Consolidated Balance Sheet. At December 31, 2015, $11.8 million of the restructuring reserve balance was included within accrued expenses in the Company's Consolidated Balance Sheet.