Components of Accumulated Other Comprehensive Loss (Tables)

3 Months Ended

Mar. 31, 2014

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive loss, net of the effect of income taxes, and activity for the three months ended March 31, 2013 and 2014 was as follows:



	Components of Accumulated Other Comprehensive Income (Loss) - Net of Tax
(In thousands)	Cumulative Foreign Exchange Translation Adjustments				Effective Portion of Derivatives Designated as Hedging Instruments				Cumulative Unrecognized Actuarial Losses on Pension Obligations				Unrealized Loss on Marketable Securities			Total
Balance at December 31, 2012	$	62,308			$	(8,139	)		$	(465,286	)		$	(51	)	$	(411,168	)
Other comprehensive income (loss) before reclassifications	(12,016		)	(a)	2,055			(b)	23,021			(a)	8			13,068
Amounts reclassified from accumulated other comprehensive loss	—				6				4,982				—			4,988
Total other comprehensive income (loss)	(12,016		)		2,061				28,003				8			18,056
Less: Other comprehensive loss attributable to noncontrolling interests	178				—				—				—			178
Other comprehensive income (loss) attributable to Harsco Corporation	(11,838		)		2,061				28,003				8			18,234
Balance at March 31, 2013	$	50,470			$	(6,078	)		$	(437,283	)		$	(43	)	$	(392,934	)



	Components of Accumulated Other Comprehensive Income (Loss) - Net of Tax
(In thousands)	Cumulative Foreign Exchange Translation Adjustments				Effective Portion of Derivatives Designated as Hedging Instruments				Cumulative Unrecognized Actuarial Losses on Pension Obligations				Unrealized Loss on Marketable Securities			Total
Balance at December 31, 2013	$	6,110			$	(7,023	)		$	(369,682	)		$	(20	)	$	(370,615	)
Other comprehensive income (loss) before reclassifications	1,090			(a)	(3,964		)	(b)	(1,051		)	(a)	(5		)	(3,930		)
Amounts reclassified from accumulated other comprehensive loss	—				1				4,100				—			4,101
Other comprehensive loss from equity method investee	(913		)		—				632				—			(281		)
Amounts reclassified from accumulated other comprehensive loss in connection with the Infrastructure transaction	(1,447		)		—				—				—			(1,447		)
Total other comprehensive income (loss)	(1,270		)		(3,963		)		3,681				(5		)	(1,557		)
Less: Other comprehensive (income) loss attributable to noncontrolling interests	300				—				—				—			300
Other comprehensive income (loss) attributable to Harsco Corporation	(970		)		(3,963		)		3,681				(5		)	(1,257		)
Balance at March 31, 2014	$	5,140			$	(10,986	)		$	(366,001	)		$	(25	)	$	(371,872	)

(a) Principally foreign currency fluctuation.

(b) Net change from periodic revaluations.

Reclassification out of Accumulated Other Comprehensive Income

Amounts reclassified from accumulated other comprehensive loss are as follows:



(In thousands)	Three Months Ended March 31 2014			Three Months Ended March 31 2013			Affected Caption in the Condensed Consolidated Statements of Operations
(In thousands)	Three Months Ended March 31 2014			Three Months Ended March 31 2013
Amortization of defined benefit pension items (a):
Actuarial losses (b)	$	2,839		$	3,147		Selling, general and administrative expenses
Actuarial losses (b)	1,552			2,266			Cost of services and products sold
Prior-service costs (b)	23			64			Selling, general and administrative expenses
Prior-service costs (b)	45			63			Cost of services and products sold
Total before tax	4,459			5,540
Tax benefit	(359		)	(558		)
Total reclassification of defined benefit pension items, net of tax	$	4,100		$	4,982

Amortization of cash flow hedging instruments (a):
Foreign currency forward exchange contracts	$	2		$	6		Cost of services and products sold
Tax benefit	(1		)	—
Total reclassification of cash flow hedging instruments	$	1		$	6

(a) Amounts in parentheses indicate credits to profit/loss.

(b) These accumulated other comprehensive loss components are included in the computation of net periodic pension costs. See Note 8, Employee Benefit Plans, for additional details.