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Accumulated Other Comprehensive Income (Tables)
6 Months Ended
Mar. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Changes in AOCI by Component
The changes in AOCI by component, net of tax, for the three-month periods ended March 31, 2020 and 2019 were as follows:
   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, December 31, 2019 $(70,016) $(145,103)  $(113) $(215,232) 
OCI before reclassification —  (30,648)  (4,305) (34,953) 
Amounts reclassified from AOCI1,827  
(a)
—  (137) 
(b)
1,690  
Net current-period OCI1,827  
 
(30,648) 
 
(4,442)  (33,263) 
Balance, March 31, 2020$(68,189) $(175,751)  $(4,555)  $(248,495) 
Attributable to noncontrolling interest:               
Balance, December 31, 2019 $—  $370   $—   $370  
OCI before reclassification —    —    
Net current-period OCI —    —   
Balance, March 31, 2020 $—  $371   $—  $371  

   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, December 31, 2018 $(37,147) $(147,524)  $5,637  $(179,034) 
OCI before reclassification —  134   (1,356) (1,222) 
Amounts reclassified from AOCI734  
(a)
—  (664) 
(b)
70  
Net current-period OCI 734  134   (2,020) (1,152) 
Balance, March 31, 2019 $(36,413) $(147,390)  $3,617  $(180,186) 
Attributable to noncontrolling interest:              
Balance, December 31, 2018 $—  $454   $—  $454  
OCI before reclassification —  19  
 
—  19  
Net current-period OCI —  19   —  19  
Balance, March 31, 2019 $—  $473  
 
$—  $473  
(a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see Note 11).
(b) Amounts were included in interest expense in the periods the hedged item affected earnings (see Note 7).
Note 12.   Accumulated Other Comprehensive Income (continued)

The changes in AOCI by component, net of tax, for the six-month periods ended March 31, 2020 and 2019 were as follows:
   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, September 30, 2019 $(71,743) $(156,214)  $(404) $(228,361) 
OCI before reclassification —  (19,537)  (3,739) (23,276) 
Amounts reclassified from AOCI3,554  
(a)
—  (412) 
(b)
3,142  
Net current-period OCI3,554  
 
(19,537)  (4,151) (20,134) 
Balance, March 31, 2020 $(68,189) $(175,751)  $(4,555) $(248,495) 
Attributable to noncontrolling interest:              
Balance, September 30, 2019 $—  $375   $—  $375  
OCI before reclassification —  (4)  —  (4) 
Net current-period OCI —  (4)  —  (4) 
Balance, March 31, 2020 $—  $371   $—  $371  

   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, September 30, 2018 $(37,876) $(134,960)  $8,538  $(164,298) 
OCI before reclassification —  (12,430)  (3,702) (16,132) 
Amounts reclassified from AOCI1,463  
(a)
—  (1,219) 
(b)
244  
Net current-period OCI 1,463  (12,430)  (4,921) (15,888) 
Balance, March 31, 2019 $(36,413) $(147,390)  $3,617  $(180,186) 
Attributable to noncontrolling interest:              
Balance, September 30, 2018 $—  $467   $—  $467  
OCI before reclassification —   
 
—   
Net current-period OCI —    —   
Balance, March 31, 2019 $—  $473  
 
$—  $473  
(a) Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see Note 11).
(b) Amounts were included in interest expense in the periods the hedged item affected earnings (see Note 7).
Reclassifications out of AOCI
Reclassifications out of AOCI for the three and six-month periods ended March 31, 2020 were as follows:

 Amount reclassified from AOCI
 
Details about AOCI Components
Three Months Ended March 31, 2020 Six Months Ended March 31, 2020Affected line item in the Statement of income
Postretirement benefit plans       
Prior service (cost) credit$70  
(a)
$140   
Actuarial losses(2,386) 
(a)
(4,773)  
 (2,316) 
(b)
(4,633) Income before income tax
 489  
 
1,079  Income taxes
 $(1,827) 
 
$(3,554) Net income
Derivatives 
 
     
Interest rate swap contracts$182  
 
$546  Interest expense
 182  
(b)
546  Income before income tax
 (45)  (134) Income taxes
 $137   $412  Net income


Reclassifications out of AOCI for the three and six-month periods ended March 31, 2019 were as follows:
 Amount reclassified from AOCI
 
Details about AOCI Components
Three Months Ended March 31, 2019 Six Months Ended
March 31, 2019
Affected line item in the Statement of income
Postretirement benefit plans       
Prior service credit$95  
(a)
$190   
Actuarial losses(1,085) 
(a)
(2,131)  
 (990) 
(b)
(1,941) Income before income tax
 256  
 
478  Income taxes
 $(734) 
 
$(1,463) Net income
Derivatives 
 
     
Interest rate swap contracts$880  
 
$1,615  Interest expense
 880  
(b)
1,615  Income before income tax
 (216) 
 
(396) Income taxes
 $664   $1,219  Net income

(a)Prior service cost 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.  Actuarial losses are reported in other income (deductions), net. For additional information, see Note 11.
(b)For pre-tax items, positive amounts represent income and negative amounts represent expense.