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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Aug. 25, 2013
Stockholders' Equity Note [Abstract]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss), net of tax, for the quarters ended August 25, 2013 and August 26, 2012 are as follows:
(in millions)
Foreign Currency Translation Adjustment
 
Unrealized Gains (Losses) on Marketable Securities
 
Unrealized Gains (Losses) on Derivatives
 
Benefit Plan Funding Position
 
Accumulated Other Comprehensive Income (Loss)
Balances at May 26, 2013
$
(1.8
)
 
$
0.2

 
$
(53.8
)
 
$
(77.4
)
 
$
(132.8
)
Gain (loss)
(1.0
)
 
(0.1
)
 
(4.4
)
 
—

 
(5.5
)
Reclassification realized in net earnings
—

 
—

 
2.3

 
1.6

 
3.9

Balance at August 25, 2013
$
(2.8
)
 
$
0.1

 
$
(55.9
)
 
$
(75.8
)
 
$
(134.4
)
 
 
 
 
 
 
 
 
 
 
Balances at May 27, 2012
$
(1.6
)
 
$
0.4

 
$
(49.7
)
 
$
(95.7
)
 
$
(146.6
)
Gain (loss)
0.8

 
(0.1
)
 
(4.3
)
 
—

 
(3.6
)
Reclassification realized in net earnings
—

 
—

 
0.7

 
1.7

 
2.4

Balance at August 26, 2012
$
(0.8
)
 
$
0.3

 
$
(53.3
)
 
$
(94.0
)
 
$
(147.8
)


The following table presents the amounts and line items in our consolidated statements of earnings where adjustments reclassified from AOCI into net earnings were recorded:
 
 
 
Amount Reclassified from AOCI into Net Earnings
 
 
 
Three Months Ended
(in millions)
AOCI Components
Location of Gain (Loss) Recognized in Earnings
 
August 25,
2013
 
August 26,
2012
Derivatives
 
 
 
 
 
Commodity contracts
(1)
 
$
(0.2
)
 
$
—

Equity contracts
(2)
 
(0.7
)
 
0.2

Interest rate contracts
Interest, net
 
(2.6
)
 
(1.1
)
Foreign currency contracts
(2)
 
0.1

 
0.1

 
Total before tax
 
$
(3.4
)
 
$
(0.8
)
 
Tax benefit
 
1.1

 
0.1

 
Net of tax
 
$
(2.3
)
 
$
(0.7
)
 
 
 
 
 
 
Benefit plan funding position
 
 
 
 
 
Recognized net actuarial loss - pension/postretirement plans
(3)
 
$
(2.3
)
 
$
(2.2
)
Recognized net actuarial loss - other plans
(4)
 
(0.3
)
 
(0.6
)
 
Total before tax
 
$
(2.6
)
 
$
(2.8
)
 
Tax benefit
 
1.0

 
1.1

 
Net of tax
 
$
(1.6
)
 
$
(1.7
)
(1)
Primarily included in cost of sales. See Note 8 for additional details.
(2)
Primarily included in cost of sales and selling, general and administrative expenses. See Note 8 for additional details.
(3)
Included in the computation of net periodic benefit costs - pension and postretirement plans, which is a component of restaurant labor expenses and selling, general and administrative expenses. See Note 7 for additional details.
(4)
Included in the computation of net periodic benefit costs - other plans, which is a component of selling, general and administrative expenses.