XML 87 R40.htm IDEA: XBRL DOCUMENT v2.4.1.9
Other Comprehensive Income/(Loss) (Tables)
 12 Months Ended
Dec. 31, 2014
Equity [Abstract]  
Accumulated Other Comprehensive Income
The components of accumulated other comprehensive income/(loss) were as follows:
 
2014
$ 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
(364.4
)
 
—

 
—

 
—

 
(364.4
)
Actuarial (loss)/gain related to employee benefit plans
—

 
(29.8
)
 
—

 
—

 
(29.8
)
Prior service credit related to employee benefit plans
—

 
23.5

 
—

 
—

 
23.5

Reclassification of amortization of prior service costs (gains)/losses into employee compensation expenses
—

 
(6.5
)
 
—

 
—

 
(6.5
)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expenses
—

 
1.8

 
—

 
—

 
1.8

Share of other comprehensive income/(loss) of equity method investments
—

 
—

 
8.3

 
—

 
8.3

Unrealized(losses)/gains on available-for-sale investments
—

 
—

 
—

 
2.9

 
2.9

Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net
—

 
—

 
—

 
(12.8
)
 
(12.8
)
Other comprehensive income/(loss) before tax
(364.4
)
 
(11.0
)
 
8.3

 
(9.9
)
 
(377.0
)
Income tax related to items of other comprehensive income/(loss):
 
 
 
 
 
 
 
 
 
Tax benefit/(expenses) on foreign currency translation differences
—

 
—

 
—

 
—

 
—

Tax on actuarial (loss)/gain related to employee benefit plans
—

 
3.8

 
—

 
—

 
3.8

Tax on prior service credit related to employee benefit plans
—

 
(8.6
)
 
—

 
—

 
(8.6
)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision
—

 
2.4

 
—

 
—

 
2.4

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
—

 
—

 
—

 
4.8

 
4.8

Reclassification of tax on net (gains)/losses on available-for-sale investments
—

 
—

 
—

 
(4.1
)
 
(4.1
)
Total income tax benefit(expense) related to items of other comprehensive income
—

 
(2.8
)
 
—

 
0.7

 
(2.1
)
Accumulated other comprehensive income/(loss), net of tax:
 
 
 
 
 
 
 
 
 
Beginning balance
492.5

 
(77.9
)
 
(1.8
)
 
15.1

 
427.9

Other comprehensive income/(loss), net of tax:
(364.4
)
 
(13.8
)
 
8.3

 
(9.2
)
 
(379.1
)
Other comprehensive (income)/loss attributable to noncontrolling interest
—

 
—

 
—

 
—

 
—

Ending balance
128.1

 
(91.7
)
 
6.5

 
5.9

 
48.8



 
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*
(121.9
)
 
—

 
—

 
—

 
(121.9
)
Actuarial (loss)/gain related to employee benefit plans
—

 
7.0

 
—

 
—

 
7.0

Reclassification of amortization of prior service costs (gains)/losses into employee compensation expenses
—

 
(1.9
)
 
—

 
—

 
(1.9
)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expenses
—

 
2.3

 
—

 
—

 
2.3

Share of other comprehensive income/(loss) of equity method investments
—

 
—

 
(3.9
)
 
—

 
(3.9
)
Unrealized(losses)/gains on available-for-sale investments
—

 
—

 
—

 
13.6

 
13.6

Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net
—

 
—

 
—

 
(3.2
)
 
(3.2
)
Other comprehensive income/(loss) before tax
(121.9
)
 
7.4

 
(3.9
)
 
10.4

 
(108.0
)
Income tax related to items of other comprehensive income/(loss):
 
 
 
 
 
 
 
 
 
Tax benefit/(expenses) on foreign currency translation differences
(0.4
)
 
—

 
—

 
—

 
(0.4
)
Tax on actuarial (loss)/gain related to employee benefit plans
—

 
(5.8
)
 
—

 
—

 
(5.8
)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision
—

 
0.4

 
—

 
—

 
0.4

Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision
—

 
(0.5
)
 
—

 
—

 
(0.5
)
Tax on net unrealized gains/(losses) on available-for-sale investments
—

 
—

 
—

 
(0.5
)
 
(0.5
)
Reclassification of tax on net (gains)/losses on available-for-sale investments
—

 
—

 
—

 
(0.9
)
 
(0.9
)
Total income tax benefit(expense) related to items of other comprehensive income
(0.4
)
 
(5.9
)
 
—

 
(1.4
)
 
(7.7
)
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:
(122.3
)
 
1.5

 
(3.9
)
 
9.0

 
(115.7
)
Other comprehensive (income)/loss attributable to noncontrolling interest
13.1

 
—

 
—

 
—

 
13.1

Ending balance
492.5

 
(77.9
)
 
(1.8
)
 
15.1

 
427.9


*
Included in this amount are net losses of $13.1 million for the year ended December 31, 2013 related to foreign currency translation adjustments attributable to CIP.

 
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*
145.0

 
—

 
—

 
—

 
145.0

Actuarial (loss)/gain related to employee benefit plans
—

 
(4.8
)
 
—

 
—

 
(4.8
)
Reclassification of amortization of prior service costs (gains)/losses into employee compensation expenses
—

 
(2.0
)
 
—

 
—

 
(2.0
)
Reclassification of amortization of actuarial (gains)/losses into employee compensation expenses
—

 
2.4

 
—

 
—

 
2.4

Share of other comprehensive income/(loss) of equity method investments
—

 
—

 
6.4

 
—

 
6.4

Unrealized(losses)/gains on available-for-sale investments
—

 
—

 
—

 
14.0

 
14.0

Reclassification of net (gains)/losses realized on available-for-sale investments included in other gains and losses, net
—

 
—

 
—

 
(3.9
)
 
(3.9
)
Other comprehensive income/(loss) before tax
145.0

 
(4.4
)
 
6.4

 
10.1

 
157.1

Income tax related to items of other comprehensive income/(loss):
 
 
 
 
 
 
 
 
 
Tax benefit/(expenses) on foreign currency translation differences
0.6

 
—

 
—

 
—

 
0.6

Tax on actuarial (loss)/gain related to employee benefit plans
—

 
(0.1
)
 
—

 
—

 
(0.1
)
Reclassification of tax on amortization of prior service costs/(credit) into income tax provision
—

 
0.5

 
—

 
—

 
0.5

Reclassification of tax on amortization of actuarial (loss)/gain into income tax provision
—

 
(0.6
)
 
—

 
—

 
(0.6
)
Tax on net unrealized gains/(losses) on available-for-sale investments
—

 
—

 
—

 
(1.0
)
 
(1.0
)
Reclassification of tax on net (gains)/losses on available-for-sale investments
—

 
—

 
—

 
(0.2
)
 
(0.2
)
Total income tax benefit(expense) related to items of other comprehensive income
0.6

 
(0.2
)
 
—

 
(1.2
)
 
(0.8
)
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:
145.6

 
(4.6
)
 
6.4

 
8.9

 
156.3

Other comprehensive (income)/loss attributable to noncontrolling interest
0.9

 
—

 
—

 
—

 
0.9

Ending balance
601.7

 
(79.4
)
 
2.1

 
6.1

 
530.5



*
Included in this amount are net losses of $0.9 million for the year ended December 31, 2012 related to foreign currency translation adjustments attributable to CIP. Of this amount, net losses of $6.3 million are reclassified from accumulated other comprehensive income into retained earnings appropriated for investors in CIP.