COMPREHENSIVE INCOME

The Company follows FASB authoritative guidance for reporting and presentation of comprehensive income or loss and its components. Other comprehensive income (loss) is derived from adjustments that reflect pension adjustments, natural gas derivative adjustments, corn option adjustments and foreign currency translation adjustments. The components of other comprehensive income (loss) and the related tax impacts for the years ended December 30, 2017, December 31, 2016 and January 2, 2016 are as follows (in thousands):



	Before-Tax			Tax (Expense)			Net-of-Tax
	Amount			or Benefit			Amount
Year Ended January 2, 2016
Defined Benefit Pension Plans
Actuarial (loss)/gain recognized	$	(3,822	)	$	1,499		$	(2,323	)
Amortization of actuarial loss	5,101			(1,986		)	3,115
Amortization of prior service costs	(67		)	36			(31		)
Amortization of curtailment	(1,181		)	328			(853		)
Amortization of settlement	5,291			(1,468		)	3,823
Other	471			—			471
Total defined benefit pension plans	5,793			(1,591		)	4,202
Corn option derivatives
Loss/(gain) reclassified to net income	(1,517		)	589			(928		)
Gain/(loss) recognized in other comprehensive income (loss)	4,405			(1,710		)	2,695
Total corn options	2,888			(1,121		)	1,767
Foreign currency translation
Other comprehensive income/(loss)	(162,436		)	—			(162,436		)
Other comprehensive income/(loss)	$	(153,755	)	$	(2,712	)	$	(156,467	)
Year Ended December 31, 2016
Defined Benefit Pension Plans
Actuarial (loss)/gain recognized	$	(5,257	)	$	1,396		$	(3,861	)
Amortization of actuarial loss	4,632			(1,786		)	2,846
Amortization of prior service costs	36			(12		)	24
Amortization of settlement	(114		)	45			(69		)
Other	44			—			44
Total defined benefit pension plans	(659		)	(357		)	(1,016		)
Corn option derivatives
Loss/(gain) reclassified to net income	(3,868		)	1,501			(2,367		)
Gain/(Loss) recognized in other comprehensive income	4,889			(1,897		)	2,992
Total corn options	1,021			(396		)	625
Foreign currency translation	(5,593		)	—			(5,593		)
Other comprehensive income/(loss)	$	(5,231	)	$	(753	)	$	(5,984	)
Year Ended December 30, 2017
Defined Benefit Pension Plans
Actuarial (loss)/gain recognized	$	4,027		$	(1,264	)	$	2,763
Amortization of actuarial loss	4,786			(1,801		)	2,985
Amortization of prior service costs	35			(11		)	24
Amortization of settlement	42			(15		)	27
Other	30			—			30
Total defined benefit pension plans	8,920			(3,091		)	5,829
Natural gas swap derivatives
Loss/(gain) reclassified to net income	35			(14		)	21
Gain/(loss) recognized in other comprehensive income (loss)	(65		)	26			(39		)
Total natural gas derivatives	(30		)	12			(18		)
Corn option derivatives
Loss/(gain) reclassified to net income	(5,255		)	2,039			(3,216		)
Gain/(Loss) recognized in other comprehensive income	3,494			(1,356		)	2,138
Total corn options	(1,761		)	683			(1,078		)
Foreign currency translation	121,810			—			121,810
Other comprehensive income/(loss)	$	128,939		$	(2,396	)	$	126,543



	Fiscal Year Ended
	December 30, 2017			December 31, 2016			January 2, 2016			Statement of Operations Classification
Derivative instruments
Natural gas swap derivatives	$	(35	)	$	—		$	—		Cost of sales and operating expenses
Corn option derivatives	5,255			3,868			1,517			Cost of sales and operating expenses
	5,220			3,868			1,517			Total before tax
	(2,025		)	(1,501		)	(589		)	Income taxes
	3,195			2,367			928			Net of tax
Defined benefit pension plans
Amortization of prior service cost	$	(35	)	$	(36	)	$	67		(a)
Amortization of actuarial loss	(4,786		)	(4,632		)	(5,101		)	(a)
Amortization of curtailment	—			—			1,181			(a)
Amortization of settlement	(42		)	114			(5,291		)	(a)
	(4,863		)	(4,554		)	(9,144		)	Total before tax
	1,827			1,753			3,090			Income taxes
	(3,036		)	(2,801		)	(6,054		)	Net of tax
Total reclassifications	$	159		$	(434	)	$	(5,126	)	Net of tax


(a)	These items are included in the computation of net periodic pension cost. See Note 15 Employee Benefit Plans for additional information.

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



	Fiscal Year Ended December 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	121,810			2,099			2,793			126,702
Amounts reclassified from accumulated other comprehensive income/(loss)	—			(3,195		)	3,036			(159		)
Net current-period other comprehensive income	121,810			(1,096		)	5,829			126,543
Noncontrolling interest	(3,939		)	—			—			(3,939		)
Accumulated Other Comprehensive Income/(loss) December 30, 2017, attributable to Darling, net of tax	$	(183,161	)	$	1,372		$	(27,735	)	$	(209,524	)