Accumulated Other Comprehensive Income

3 Months Ended

Dec. 31, 2013

Accumulated Other Comprehensive Income [Abstract]

Accumulated Other Comprehensive Income

Note 9.   Accumulated Other Comprehensive Income

The change in AOCI by component, net of tax, for the three month period ended December 31, 2013 were as follows:

		Post-retirement benefit plans			Currency translation adjustment			Derivatives			Total
Attributable to Matthews:
Balance, September 30, 2013		$	(30,100	)	$	3,714		$	(554	)	$	(26,940	)
OCI before reclassification			-			2,546			577			3,123
Amounts reclassified from AOCI	(a)		528				(b)		656			1,184
Net current-period OCI			528			2,546			1,233			4,307
Balance, December 31, 2013		$	(29,572	)	$	6,260		$	679		$	(22,633	)
Attributable to noncontrolling interest:
Balance, September 30, 2013			-		$	401			-		$	401
OCI before reclassification			-			143			-			143
Net current-period OCI			-			143			-			143
Balance, December 31, 2013			-		$	544			-		$	544

(a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see note 8).

(b) Amounts were included in interest expense in the periods the hedged item affected earnings (see note 5).

Reclassifications out of AOCI for the three month period ended December 31, 2013 were as follows:

Details about AOCI Components	Amount reclassified from AOCI				Affected line item in the Statement of income
Postretirement benefit plans
Prior service (cost) credit		74		(a)
Actuarial losses		(942	)	(a)
		(868	)	(b)	Total before tax
		(340	)		Tax provision (benefit)
	$	(528	)		Net of tax
Derivatives
Interest rate swap contracts		(1,076	)		Interest expense
		(1,076	)	(b)	Total before tax
		(420	)		Tax provision (benefit)
		(656	)		Net of tax

(a) Amounts are included in the computation of pension and other postretirement benefit expense, which is reported in both cost of goods sold and selling and administrative expenses.  For additional information, see Note 8.

(b) For pre-tax items, positive amounts represent income and negative amounts represent expense.