Components of Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2017

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Components of accumulated other comprehensive loss

The components of Accumulated other comprehensive loss, net of the effect of income taxes, and activity for the years ended December 31, 2017 and 2016 are 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, 2015	$	(125,561	)		$	(400	)		$	(389,696	)		$	(31	)	$	(515,688	)
Other comprehensive income (loss) before reclassifications	(53,301		)	(a)	(1,650		)	(b)	(86,181		)	(c)	26			(141,106		)
Realized (gains) losses reclassified from accumulated other comprehensive loss in connection with loss on dilution of equity method investment (See Note 4, Equity Method Investments)	28,641				1,636				(1,534		)		—			28,743
Amounts reclassified from accumulated other comprehensive loss, net of tax	1,157				(263		)		16,011				—			16,905
Other comprehensive income (loss) from equity method investee	1,943				(405		)		306				—			1,844
Total other comprehensive income (loss)	(21,560		)		(682		)		(71,398		)		26			(93,614		)
Less: Other comprehensive loss attributable to noncontrolling interests	2,587				(7		)		—				—			2,580
Other comprehensive income (loss) attributable to Harsco Corporation	(18,973		)		(689		)		(71,398		)		26			(91,034		)
Balance at December 31, 2016	$	(144,534	)		$	(1,089	)		$	(461,094	)		$	(5	)	$	(606,722	)

	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, 2016	$	(144,534	)		$	(1,089	)		$	(461,094	)		$	(5	)	$	(606,722	)
Other comprehensive income (loss) before reclassifications	36,011			(a)	1,967			(b)	5,143			(c)	22			43,143
Amounts reclassified from accumulated other comprehensive loss, net of tax	—				(70		)		20,111				—			20,041
Total other comprehensive income (loss)	36,011				1,897				25,254				22			63,184
Less: Other comprehensive loss attributable to noncontrolling interests	(3,044		)		—				—				—			(3,044		)
Other comprehensive income (loss) attributable to Harsco Corporation	32,967				1,897				25,254				22			60,140
Balance at December 31, 2017	$	(111,567	)		$	808			$	(435,840	)		$	17		$	(546,582	)

(a) Principally foreign currency fluctuation.

(b) Principally net change from periodic revaluations.

(c) Principally changes due to annual actuarial remeasurements.

Amounts reclassified out of accumulated other comprehensive loss

Amounts reclassified from accumulated other comprehensive loss for 2017 and 2016 are as follows:

	Year Ended December 31 2017			Year Ended December 31 2016			Affected Caption on the Consolidated Statements of Operations
(In thousands)
Amortization of defined benefit pension items (d):
Actuarial losses	$	10,174		$	8,490		Selling, general and administrative expenses
Actuarial losses	11,811			9,005			Cost of services and products sold
Prior-service costs	(58		)	(11		)	Selling, general and administrative expenses
Prior-service costs	277			263			Cost of services and products sold
Settlement/curtailment losses	—			355			Selling, general and administrative expenses
Total before tax	22,204			18,102
Tax benefit	(2,093		)	(2,091		)
Total reclassification of defined benefit pension items, net of tax	$	20,111		$	16,011
Amortization of cash flow hedging instruments:
Foreign currency exchange forward contracts	$	(936	)	$	(408	)	Product revenues
Foreign currency exchange forward contracts	(18		)	(2		)	Cost of services and products sold
Cross-currency interest rate swaps	1,002			—			Interest expense
Total before tax	48			(410		)
Tax benefit	(118		)	147
Total reclassification of cash flow hedging instruments	$	(70	)	$	(263	)
Recognition of cumulative foreign exchange translation adjustments:
Foreign exchange translation adjustments, before tax	$	—		$	1,157		Other expenses, net
Tax benefit	—			—
Total reclassification of cumulative foreign exchange translation adjustments	$	—		$	1,157

(d) These accumulated other comprehensive loss components are included in the computation of NPPC. See Note 9, Employee Benefit Plans, for additional information.

Realized (gains) losses reclassified from accumulated other comprehensive loss

Realized (gains) losses reclassified from accumulated other comprehensive loss in connection with loss on dilution and sale of equity method investment are as follows:

(In thousands)	Twelve Months Ended			Affected Caption on the Consolidated Statements of Operations
	December 31 2016
Foreign exchange translation adjustments	$	45,405		Change in fair value to the adjustment liability and loss on dilution and sale of equity method investment
Cash flow hedging instruments	2,593			Change in fair value to the adjustment liability and loss on dilution and sale of equity method investment
Defined benefit pension obligations	(2,433		)	Change in fair value to the adjustment liability and loss on dilution and sale of equity method investment
Total before tax	45,565
Tax benefit (e)	(16,822		)
Total amounts reclassified from accumulated other comprehensive loss in connection with loss on dilution and sale of equity method investment	$	28,743

(e) For the year ended December 31, 2016 the tax benefit was not recognized on the Consolidated Statement of Operations since a valuation allowance was established against the resulting deferred tax assets. See Note 10, Income Taxes, for additional information.