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Accumulated Other Comprehensive Income
9 Months Ended
Jun. 30, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Income Accumulated Other Comprehensive Income
The changes in AOCI by component, net of tax, for the three-month periods ended June 30, 2020 and 2019 were as follows:
   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, March 31, 2020 $(68,189) $(175,751)  $(4,555) $(248,495) 
OCI before reclassification —  11,240   (509) 10,731  
Amounts reclassified from AOCI1,743  
(a)
—  330  
(b)
2,073  
Net current-period OCI1,743  
 
11,240  
 
(179)  12,804  
Balance, June 30, 2020$(66,446) $(164,511)  $(4,734)  $(235,691) 
Attributable to noncontrolling interest:       
Balance, March 31, 2020 $—  $371   $—   $371  
OCI before reclassification —  —   —   —  
Net current-period OCI —  —   —  —  
Balance, June 30, 2020 $—  $371   $—  $371  

   Post-retirement benefit plansCurrency translation adjustment DerivativesTotal
Attributable to Matthews:      
Balance, March 31, 2019 $(36,413) $(147,390)  $3,617  $(180,186) 
OCI before reclassification —  2,639   (2,372) 267  
Amounts reclassified from AOCI705  
(a)
—  (660) 
(b)
45  
Net current-period OCI 705  2,639   (3,032) 312  
Balance, June 30, 2019 $(35,708) $(144,751)  $585  $(179,874) 
Attributable to noncontrolling interest:      
Balance, March 31, 2019 $—  $473   $—  $473  
OCI before reclassification —  (5) 
 
—  (5) 
Net current-period OCI —  (5)  —  (5) 
Balance, June 30, 2019 $—  $468  
 
$—  $468  
(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 nine-month periods ended June 30, 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 —  (8,297)  (4,248) (12,545) 
Amounts reclassified from AOCI5,297  
(a)
—  (82) 
(b)
5,215  
Net current-period OCI5,297  
 
(8,297)  (4,330) (7,330) 
Balance, June 30, 2020 $(66,446) $(164,511)  $(4,734) $(235,691) 
Attributable to noncontrolling interest:      
Balance, September 30, 2019 $—  $375   $—  $375  
OCI before reclassification —  (4)  —  (4) 
Net current-period OCI —  (4)  —  (4) 
Balance, June 30, 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 —  (9,791)  (6,074) (15,865) 
Amounts reclassified from AOCI2,168  
(a)
—  (1,879) 
(b)
289  
Net current-period OCI 2,168  (9,791)  (7,953) (15,576) 
Balance, June 30, 2019 $(35,708) $(144,751)  $585  $(179,874) 
Attributable to noncontrolling interest:      
Balance, September 30, 2018 $—  $467   $—  $467  
OCI before reclassification —   
 
—   
Net current-period OCI —    —   
Balance, June 30, 2019 $—  $468  
 
$—  $468  
(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)

Reclassifications out of AOCI for the three and nine-month periods ended June 30, 2020 were as follows:

 Amount reclassified from AOCI
 
Details about AOCI Components
Three Months Ended June 30, 2020 Nine Months Ended June 30, 2020Affected line item in the Statement of income
Postretirement benefit plans       
Prior service (cost) credit$70  
(a)
$210   
Actuarial losses(2,386) 
(a)
(7,159)  
 (2,316) 
(b)
(6,949) Income before income tax
 573  
 
1,652  Income taxes
 $(1,743) 
 
$(5,297) Net income
Derivatives 
 
     
Interest rate swap contracts$(438) 
 
$108  Interest expense
 (438) 
(b)
108  Income before income tax
 108   (26) Income taxes
 $(330)  $82  Net income


Reclassifications out of AOCI for the three and nine-month periods ended June 30, 2019 were as follows:
 Amount reclassified from AOCI
 
Details about AOCI Components
Three Months Ended June 30, 2019 Nine Months Ended
June 30, 2019
Affected line item in the Statement of income
Postretirement benefit plans       
Prior service credit$95  
(a)
$285   
Actuarial losses(1,066) 
(a)
(3,197)  
 (971) 
(b)
(2,912) Income before income tax
 266  
 
744  Income taxes
 $(705) 
 
$(2,168) Net income
Derivatives 
 
     
Interest rate swap contracts$874  
 
$2,489  Interest expense
 874  
(b)
2,489  Income before income tax
 (214) 
 
(610) Income taxes
 $660   $1,879  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.