OTHER COMPREHENSIVE INCOME/(LOSS)

The components of accumulated other comprehensive income/(loss) were as follows:



	For the three months ended September 30, 2013:
$ in millions	Foreign currency translation		Employee benefit plans		Equity method investments		Available-for-sale investments		Total
Other comprehensive income/(loss) before tax:
Currency translation differences on investments in foreign subsidiaries *	202.7		—		—		—		202.7
Actuarial (loss)/gain related to employee benefit plans	—		(5.5	)	—		—		(5.5	)
Reclassification of amortization of prior service costs/(credit) into employee compensation expense	—		(0.5	)	—		—		(0.5	)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expense	—		0.5		—		—		0.5
Share of other comprehensive income/(loss) of equity method investments	—		—		(3.5	)	—		(3.5	)
Unrealized (losses)/gains on available-for-sale investments	—		—		—		4.5		4.5
Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net	—		—		—		(1.0	)	(1.0	)
Other comprehensive income/(loss), before tax	202.7		(5.5	)	(3.5	)	3.5		197.2
Income tax related to items of other comprehensive income/(loss):
Tax benefit/(expense) on foreign currency translation differences	0.7		—		—		—		0.7
Tax on actuarial (loss)/gain related to employee benefit plans	—		(1.7	)	—		—		(1.7	)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision	—		0.1		—		—		0.1
Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision	—		(0.1	)	—		—		(0.1	)
Tax on net unrealized gains/(losses) on available-for-sale investments	—		—		—		0.2		0.2
Reclassification of tax on net (gains)/losses realized on available-for-sale investments included in income tax provision	—		—		—		(0.3	)	(0.3	)
Total income tax benefit/(expense) related to items of other comprehensive income	0.7		(1.7	)	—		(0.1	)	(1.1	)
Accumulated other comprehensive income/(loss), net of tax:
Beginning balance	309.4		(73.8	)	0.5		7.8		243.9
Other comprehensive income/(loss), net of tax	203.4		(7.2	)	(3.5	)	3.4		196.1
Other comprehensive (income)/loss attributable to noncontrolling interest	(5.2	)	—		—		—		(5.2	)
Ending balance	507.6		(81.0	)	(3.0	)	11.2		434.8



	For the three months ended September 30, 2012:
$ in millions	Foreign currency translation		Employee benefit plans		Equity method investments		Available-for-sale investments		Total
Other comprehensive income/(loss) before tax:
Currency translation differences on investments in foreign subsidiaries *	171.3		—		—		—		171.3
Actuarial (loss)/gain related to employee benefit plans	—		(2.7	)	—		—		(2.7	)
Reclassification of amortization of prior service costs/(credit) into employee compensation expense	—		(0.5	)	—		—		(0.5	)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expense	—		0.4		—		—		0.4
Share of other comprehensive income/(loss) of equity method investments	—		—		1.6		—		1.6
Unrealized gains/(losses) on available-for-sale investments	—		—		—		6.2		6.2
Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net	—		—		—		(1.3	)	(1.3	)
Other comprehensive income/(loss), before tax	171.3		(2.8	)	1.6		4.9		175.0
Income tax related to items of other comprehensive income/(loss):
Tax benefit/(expense) on foreign currency translation differences	0.1		—		—		—		0.1
Tax on actuarial (loss)/gain related to employee benefit plans	—		(1.8	)	—		—		(1.8	)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision	—		0.2		—		—		0.2
Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision	—		(0.1	)	—		—		(0.1	)
Tax on net unrealized gains/(losses) on available-for-sale investments	—		—		—		2.5		2.5
Reclassification of tax on net (gains)/losses realized on available-for-sale investments included in income tax provision	—		—		—		(2.9	)	(2.9	)
Total income tax benefit/(expense) related to items of other comprehensive income	0.1		(1.7	)	—		(0.4	)	(2.0	)
Accumulated other comprehensive income/(loss), net of tax:
Beginning balance	464.5		(74.1	)	(1.3	)	0.8		389.9
Other comprehensive income/(loss), net of tax	171.4		(4.5	)	1.6		4.5		173.0
Other comprehensive (income)/loss attributable to noncontrolling interest	(24.7	)	—		—		—		(24.7	)
Ending balance	611.2		(78.6	)	0.3		5.3		538.2



	For the nine months ended September 30, 2013:
$ in millions	Foreign currency translation		Employee benefit plans		Equity method investments		Available-for-sale investments		Total
Other comprehensive income/(loss) before tax:
Currency translation differences on investments in foreign subsidiaries *	(94.2	)	—		—		—		(94.2	)
Actuarial (loss)/gain related to employee benefit plans	—		1.3		—		—		1.3
Reclassification of amortization of prior service costs/(credit) into employee compensation expense	—		(1.5	)	—		—		(1.5	)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expense	—		1.9		—		—		1.9
Share of other comprehensive income/(loss) of equity method investments	—		—		(5.1	)	—		(5.1	)
Unrealized gains/(losses) on available-for-sale investments	—		—		—		8.5		8.5
Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net	—		—		—		(2.4	)	(2.4	)
Other comprehensive income/(loss), before tax	(94.2	)	1.7		(5.1	)	6.1		(91.5	)
Income tax related to items of other comprehensive income/(loss):
Tax benefit/(expense) on foreign currency translation differences	(0.4	)	—		—		—		(0.4	)
Tax on actuarial (loss)/gain related to employee benefit plans	—		(3.2	)	—		—		(3.2	)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision	—		0.3		—		—		0.3
Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision	—		(0.4	)	—		—		(0.4	)
Tax on net unrealized gains/(losses) on available-for-sale investments	—		—		—		(0.4	)	(0.4	)
Reclassification of tax on net (gains)/losses realized on available-for-sale investments included in income tax provision	—		—		—		(0.6	)	(0.6	)
Total income tax benefit/(expense) related to items of other comprehensive income	(0.4	)	(3.3	)	—		(1.0	)	(4.7	)
Accumulated other comprehensive income/(loss), net of tax:
Beginning balance	601.7		(79.4	)	2.1		6.1		530.5
Other comprehensive income/(loss), net of tax	(94.6	)	(1.6	)	(5.1	)	5.1		(96.2	)
Other comprehensive (income)/loss attributable to noncontrolling interest	0.5		—		—		—		0.5
Ending balance	507.6		(81.0	)	(3.0	)	11.2		434.8



	For the nine months ended September 30, 2012:
$ in millions	Foreign currency translation		Employee benefit plans		Equity method investments		Available-for-sale investments		Total
Other comprehensive income/(loss) before tax:
Currency translation differences on investments in foreign subsidiaries *	155.2		—		—		—		155.2
Actuarial (loss)/gain related to employee benefit plans	—		(1.6	)	—		—		(1.6	)
Reclassification of amortization of prior service costs/(credit) into employee compensation expense	—		(1.5	)	—		—		(1.5	)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expense	—		1.2		—		—		1.2
Share of other comprehensive income (loss) of equity method investments	—		—		4.6		—		4.6
Unrealized gains/(losses) on available-for-sale investments	—		—		—		10.0		10.0
Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net	—		—		—		(1.7	)	(1.7	)
Other comprehensive income/(loss), before tax	155.2		(1.9	)	4.6		8.3		166.2
Income tax related to items of other comprehensive income/(loss):
Tax benefit/(expense) on foreign currency translation differences	0.9		—		—		—		0.9
Tax on actuarial (loss)/gain related to employee benefit plans	—		(1.9	)	—		—		(1.9	)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision	—		0.3		—		—		0.3
Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision	—		(0.3	)	—		—		(0.3	)
Tax on net unrealized gains/(losses) on available-for-sale investments	—		—		—		2.7		2.7
Reclassification of tax on net (gains)/losses realized on available-for-sale investments included in income tax provision	—		—		—		(2.9	)	(2.9	)
Total income tax benefit/(expense) related to items of other comprehensive income	0.9		(1.9	)	—		(0.2	)	(1.2	)
Accumulated other comprehensive income/(loss), net of tax:
Beginning balance	455.2		(74.8	)	(4.3	)	(2.8	)	373.3
Other comprehensive income/(loss), net of tax	156.1		(3.8	)	4.6		8.1		165.0
Other comprehensive (income)/loss attributable to noncontrolling interest	(0.1	)	—		—		—		(0.1	)
Ending balance	611.2		(78.6	)	0.3		5.3		538.2

Included in this amount are net gains of $5.2 million and net losses of $0.5 million for the three and nine months ended September 30, 2013, respectively, related to foreign currency translation adjustments attributable to CIP (three and nine months ended September 30, 2012: net gains of $24.7 million and $0.1 million, respectively). Of this amount gains of $0.5 million for the three and nine months ended September 30, 2013 are reclassified from accumulated other comprehensive income into retained earnings appropriated for investors in CIP (three and nine months ended September 30, 2012: gains of $1.5 million and losses of $7.0 million, respectively).