Other Comprehensive Income

The Company follows FASB authoritative guidance for reporting and presentation of comprehensive income and its components. Other comprehensive income (loss) is derived from adjustments that reflect pension adjustments, corn option adjustments and foreign currency translation adjustments. The components of other comprehensive income (loss) and the related tax impacts for the three and nine months months ended September 30, 2017 and October 1, 2016 are as follows (in thousands):



	Three Months Ended
	Before-Tax						Tax (Expense)						Net-of-Tax
	Amount						or Benefit						Amount
	September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016
Defined benefit pension plans
Amortization of prior service cost/(benefit)	$	9		$	8		$	(3	)	$	(2	)	$	6		$	6
Amortization of actuarial loss	1,204			1,168			(451		)	(447		)	753			721
Amortization of settlement	—			—			—			—			—			—
Total defined benefit pension plans	1,213			1,176			(454		)	(449		)	759			727
Natural gas swap derivatives
Gain/(loss) activity recognized in other comprehensive income (loss)	36			—			(14		)	—			22			—
Total natural gas swap derivatives	36			—			(14		)	—			22			—
Corn option derivatives
Loss/(gain) reclassified to net income	(1,352		)	(861		)	525			334			(827		)	(527		)
Gain/(loss) activity recognized in other comprehensive income (loss)	2,740			2,060			(1,063		)	(799		)	1,677			1,261
Total corn option derivatives	1,388			1,199			(538		)	(465		)	850			734

Foreign currency translation	46,211			(5,839		)	—			—			46,211			(5,839		)

Other comprehensive income (loss)	$	48,848		$	(3,464	)	$	(1,006	)	$	(914	)	$	47,842		$	(4,378	)



	Nine Months Ended
	Before-Tax						Tax (Expense)						Net-of-Tax
	Amount						or Benefit						Amount
	September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016
Defined benefit pension plans
Amortization of prior service cost/(benefit)	$	27		$	22		$	(8	)	$	(7	)	$	19		$	15
Amortization of actuarial loss	3,610			3,502			(1,351		)	(1,338		)	2,259			2,164
Amortization of settlement	—			(123		)	—			48			—			(75		)
Total defined benefit pension plans	3,637			3,401			(1,359		)	(1,297		)	2,278			2,104
Natural gas swap derivatives
Gain/(loss) activity recognized in other comprehensive income (loss)	36			—			(14		)	—			22			—
Total natural gas swap derivatives	36			—			(14		)	—			22			—
Corn option derivatives
Loss/(gain) reclassified to net income	(3,750		)	(3,204		)	1,455			1,243			(2,295		)	(1,961		)
Gain/(loss) activity recognized in other comprehensive income (loss)	1,918			5,255			(744		)	(2,039		)	1,174			3,216
Total corn option derivatives	(1,832		)	2,051			711			(796		)	(1,121		)	1,255

Foreign currency translation	111,002			43,684			—			—			111,002			43,684

Other comprehensive income (loss)	$	112,843		$	49,136		$	(662	)	$	(2,093	)	$	112,181		$	47,043

The following table presents the amounts reclassified out of each component of other comprehensive income (loss), net of tax for the three and nine months months ended September 30, 2017 and October 1, 2016 as follows (in thousands):



	Three Months Ended						Nine Months Ended
	September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016			Statement of Operations Classification
Derivative instruments
Corn option derivatives	$	1,352		$	861		$	3,750		$	3,204		Cost of sales and operating expenses
	1,352			861			3,750			3,204			Total before tax
	(525		)	(334		)	(1,455		)	(1,243		)	Income taxes
	827			527			2,295			1,961			Net of tax
Defined benefit pension plans
Amortization of prior service cost	$	(9	)	$	(8	)	$	(27	)	$	(22	)	(a)
Amortization of actuarial loss	(1,204		)	(1,168		)	(3,610		)	(3,502		)	(a)
Amortization of settlement	—			—			—			123			(a)
	(1,213		)	(1,176		)	(3,637		)	(3,401		)	Total before tax
	454			449			1,359			1,297			Income taxes
	(759		)	(727		)	(2,278		)	(2,104		)	Net of tax
Total reclassifications	$	68		$	(200	)	$	17		$	(143	)	Net of tax


(a)	These items are included in the computation of net periodic pension cost. See Note 12 Employee Benefit Plans for additional information.

The following table presents changes in each component of accumulated comprehensive income (loss) as of September 30, 2017 as follows (in thousands):



	Nine Months Ended September 30, 2017
	Foreign Currency			Derivative			Defined Benefit
	Translation			Instruments			Pension Plans			Total
Accumulated Other Comprehensive Income (loss) December 31, 2016, attributable to Darling, net of tax	$	(308,910	)	$	2,468		$	(33,564	)	$	(340,006	)
Other comprehensive gain before reclassifications	111,002			(2,295		)	—			108,707
Amounts reclassified from accumulated other comprehensive income/(loss)	—			1,196			2,278			3,474
Net current-period other comprehensive income	111,002			(1,099		)	2,278			112,181
Noncontrolling interest	(3,733		)	—			—			(3,733		)
Accumulated Other Comprehensive Income (loss) September 30, 2017, attributable to Darling, net of tax	(194,175		)	$	1,369		$	(31,286	)	$	(224,092	)