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Components of Accumulated Other Comprehensive Loss
 9 Months Ended
Sep. 30, 2019
Equity [Abstract]  
Components of Accumulated Other Comprehensive Loss Components of Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss is included on the Company's Condensed Consolidated Statements of Equity. The components of Accumulated other comprehensive loss, net of the effect of income taxes, and activity for the nine months ended
September 30, 2018 and 2019 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 Gain (Loss) on Marketable Securities
 
Total
Balance at December 31, 2017
 
$
(111,567
)
 
$
808

 
$
(435,840
)
 
$
17

 
$
(546,582
)
Adoption of new accounting standard (a)
 
—

 
(1,520
)
 
—

 
—

 
(1,520
)
Other comprehensive income (loss) before reclassifications
 
(40,157
)
(b)
6,055

(c)
9,970

(b)
(19
)
 
(24,151
)
Amounts reclassified from accumulated other comprehensive loss, net of tax
 
—

 
26

 
14,324

 
—

 
14,350

Total other comprehensive income (loss)
 
(40,157
)
 
6,081

 
24,294

 
(19
)
 
(9,801
)
Other comprehensive income attributable to noncontrolling interests
 
2,612

 
—

 
—

 
—

 
2,612

Other comprehensive income (loss) attributable to Harsco Corporation
 
(37,545
)
 
6,081

 
24,294

 
(19
)
 
(7,189
)
Balance at September 30, 2018
 
$
(149,112
)
 
$
5,369

 
$
(411,546
)
 
$
(2
)
 
$
(555,291
)
 
 
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 Gain (Loss) on Marketable Securities
 
Total
Balance at December 31, 2018
 
$
(159,810
)
 
$
1,389

 
$
(408,655
)
 
$
(31
)
 
$
(567,107
)
Adoption of new accounting standard (d)
 
—

 
—

 
(21,429
)
 
—

 
(21,429
)
Other comprehensive income (loss) before reclassifications
 
(20,513
)
(b)
(5,889
)
(c)
11,630

(b)
19

 
(14,753
)
Amounts reclassified from accumulated other comprehensive loss, net of tax
 
(1,763
)
 
1,404

 
14,021

 
—

 
13,662

Total other comprehensive income (loss)
 
(22,276
)
 
(4,485
)
 
25,651

 
19

 
(1,091
)
Other comprehensive income attributable to noncontrolling interests
 
1,868

 
—

 
—

 
—

 
1,868

Other comprehensive income (loss) attributable to Harsco Corporation
 
(20,408
)
 
(4,485
)
 
25,651

 
19

 
777

Balance at September 30, 2019
 
$
(180,218
)
 
$
(3,096
)
 
$
(404,433
)
 
$
(12
)
 
$
(587,759
)
(a)
Represents opening balance sheet adjustment to retained earnings for the Company's adoption of the revenue recognition standard on January 1, 2018.
(b)
Principally foreign currency fluctuation.
(c)
Net change from periodic revaluations.
(d)
Represents the adoption of the new accounting standard on January 1, 2019 related to stranded tax effects from the Tax Act. See Note 2, Recently Adopted and Recently Issued Accounting Standards, for more information.















Amounts reclassified from Accumulated other comprehensive loss are as follows:
(In thousands)
 
Three Months Ended
 
Nine Months Ended
 
Affected Caption on the Company's Condensed Consolidated Statements of Operations
 
September 30
2019
 
September 30
2018
 
September 30
2019
 
September 30
2018
Recognition of cumulative foreign currency translation adjustments:
Gain on substantial liquidation of subsidiaries (e)
 
$
(154
)
 
$
—

 
$
(2,425
)
 
$
—

 
Other expenses, net
Loss on substantial liquidation of subsidiaries (e)
 
662

 
—

 
662

 
—

 
Gain on sale of discontinued business
Amortization of cash flow hedging instruments:
Foreign currency exchange forward contracts
 
$
(512
)
 
$
(3
)
 
$
(977
)
 
$
(112
)
 
Product revenues
Foreign currency exchange forward contracts
 
—

 
—

 
44

 
—

 
Cost of services sold
Cross-currency interest rate swaps
 
291

 
312

 
908

 
960

 
Interest expense
Interest rate swaps
 
(76
)
 
(367
)
 
(648
)
 
(602
)
 
Interest expense
Interest rate swaps
 
—

 
—

 
2,741

 
—

 
Income from discontinued businesses
Total before tax
 
(297
)
 
(58
)
 
2,068

 
246

 
 
Tax expense
 
(21
)
 
(13
)
 
(664
)
 
(220
)
 
 
Total reclassification of cash flow hedging instruments, net of tax
 
$
(318
)
 
$
(71
)
 
$
1,404

 
$
26

 
 
Amortization of defined benefit pension items (f):
Recognized losses
 
$
4,721

 
$
5,039

 
$
14,761

 
$
15,173

 
Defined benefit pension income (expense)
Recognized prior-service costs
 
61

 
(37
)
 
192

 
(113
)
 
Defined benefit pension income (expense)
Settlement/curtailment losses
 
—

 
—

 
129

 
166

 
Defined benefit pension income (expense)
Total before tax
 
4,782

 
5,002

 
15,082

 
15,226

 
 
Tax benefit
 
(340
)
 
(289
)
 
(1,061
)
 
(902
)
 
 
Total reclassification of defined benefit pension items, net of tax
 
$
4,442

 
$
4,713

 
$
14,021

 
$
14,324

 
 

(e)
No tax impact.
(f)
These accumulated other comprehensive loss components are included in the computation of net periodic pension costs. See Note 9, Employee Benefit Plans, for additional details.