Accumulated Other Comprehensive Income (Loss)

The following tables provide the components of other comprehensive income (loss), including the amounts reclassified from accumulated other comprehensive income (loss) into earnings:



	Amounts Arising During the Current Period					Amounts Reclassified to Net Income (Loss)
(In millions)	Pretax			Income Tax		Pretax		Income Tax		Total Other Comprehensive Income (Loss)

2017

Amounts attributable to Brink's:
Benefit plan adjustments	$	(99.3	)	21.2		54.9		(18.2	)	(41.4	)
Foreign currency translation adjustments	22.7			(1.0	)	—		—		21.7
Unrealized gains (losses) on available-for-sale securities	1.7			(0.6	)	(1.5	)	0.5		0.1
Gains (losses) on cash flow hedges	(0.1		)	(0.1	)	0.2		—		—
	(75.0		)	19.5		53.6		(17.7	)	(19.6	)

Amounts attributable to noncontrolling interests:
Benefit plan adjustments	(0.8		)	—		0.7		—		(0.1	)
Foreign currency translation adjustments	0.9			—		—		—		0.9
	0.1			—		0.7		—		0.8

Total
Benefit plan adjustments^(a)	(100.1		)	21.2		55.6		(18.2	)	(41.5	)
Foreign currency translation adjustments^(b)	23.6			(1.0	)	—		—		22.6
Unrealized gains (losses) on available-for-sale securities^(c)	1.7			(0.6	)	(1.5	)	0.5		0.1
Gains (losses) on cash flow hedges^(d)	(0.1		)	(0.1	)	0.2		—		—
	$	(74.9	)	19.5		54.3		(17.7	)	(18.8	)

2016

Amounts attributable to Brink's:
Benefit plan adjustments	$	(39.5	)	16.7		51.3		(17.6	)	10.9
Foreign currency translation adjustments	(26.6		)	0.2		(0.1	)	—		(26.5	)
Unrealized gains (losses) on available-for-sale securities	0.4			(0.2	)	(0.5	)	0.2		(0.1	)
Gains (losses) on cash flow hedges	(1.2		)	—		2.0		(0.2	)	0.6
	(66.9		)	16.7		52.7		(17.6	)	(15.1	)

Amounts attributable to noncontrolling interests:
Benefit plan adjustments	(1.5		)	—		0.4		—		(1.1	)
Foreign currency translation adjustments	0.4			—		—		—		0.4
	(1.1		)	—		0.4		—		(0.7	)

Total
Benefit plan adjustments^(a)	(41.0		)	16.7		51.7		(17.6	)	9.8
Foreign currency translation adjustments^(b)	(26.2		)	0.2		(0.1	)	—		(26.1	)
Unrealized gains (losses) on available-for-sale securities^(c)	0.4			(0.2	)	(0.5	)	0.2		(0.1	)
Gains (losses) on cash flow hedges^(d)	(1.2		)	—		2.0		(0.2	)	0.6
	$	(68.0	)	16.7		53.1		(17.6	)	(15.8	)



	Amounts Arising During the Current Period					Amounts Reclassified to Net Income (Loss)
(In millions)	Pretax			Income Tax		Pretax		Income Tax		Total Other Comprehensive Income (Loss)

2015

Amounts attributable to Brink's:
Benefit plan adjustments	$	(57.1	)	20.4		58.1		(20.2	)	1.2
Foreign currency translation adjustments	(106.2		)	0.3		5.7		—		(100.2	)
Unrealized gains (losses) on available-for-sale securities	0.6			(0.2	)	(1.1	)	0.4		(0.3	)
Gains (losses) on cash flow hedges	3.3			—		(3.6	)	—		(0.3	)
	(159.4		)	20.5		59.1		(19.8	)	(99.6	)

Amounts attributable to noncontrolling interests:
Benefit plan adjustments	(0.7		)	—		0.5		—		(0.2	)
Foreign currency translation adjustments	(3.6		)	—		—		—		(3.6	)
	(4.3		)	—		0.5		—		(3.8	)

Total
Benefit plan adjustments^(a)	(57.8		)	20.4		58.6		(20.2	)	1.0
Foreign currency translation adjustments^(b)	(109.8		)	0.3		5.7		—		(103.8	)
Unrealized gains (losses) on available-for-sale securities^(c)	0.6			(0.2	)	(1.1	)	0.4		(0.3	)
Gains (losses) on cash flow hedges^(d)	3.3			—		(3.6	)	—		(0.3	)
	$	(163.7	)	20.5		59.6		(19.8	)	(103.4	)

(a)

The amortization of prior actuarial losses and prior service cost is part of total net periodic retirement benefit cost when reclassified to net income (loss). Net periodic retirement benefit cost also includes service cost, interest cost, expected returns on assets, and settlement costs. Due to the adoption of ASU 2017-07 (see Note 1), total service cost is allocated between cost of revenues and selling, general and administrative expenses on a plan-by-plan basis and the remaining net periodic retirement benefit cost items are allocated to interest and other income (expense):



	December 31,
(In millions)	2017		2016	2015

Total net periodic retirement benefit cost included in:
Cost of revenues	$	9.0	8.9	8.2
Selling, general and administrative expenses	2.4		1.6	2.4
Interest and other income (expense)	47.8		40.3	39.8


(b)	Reclassification of foreign currency translation amounts in 2015 relate primarily to the sale of our Russian cash management operations. These amounts are included in other operating income (expense).


(c)	Gains and losses on sales of available-for-sale securities are reclassified from accumulated other comprehensive loss to the consolidated statements of operations when the gains or losses are realized. Pretax amounts are classified in the consolidated statements of operations as interest and other income (expense).


(d)	Pretax gains and losses on cash flow hedges are classified in the consolidated statements of operations as


•	other operating income (expense) ($0.1 million losses in 2017, $1.3 million losses in 2016 and $4.1 million gains in 2015)


•	interest and other income (expense) ($0.1 million losses in 2017, $0.3 million losses in 2016 and $0.5 million losses in 2015.)

The changes in accumulated other comprehensive loss attributable to Brink’s are as follows:



(In millions)	Benefit Plan Adjustments			Foreign Currency Translation Adjustments		Unrealized Gains (Losses) on Available-for-Sale Securities		Gains (Losses) on Cash Flow Hedges		Total
Balance as of December 31, 2014	$	(571.7	)	(222.1	)	1.4		0.4		(792.0	)
Other comprehensive income (loss) before reclassifications	(36.7		)	(105.9	)	0.4		3.3		(138.9	)
Amounts reclassified from accumulated other comprehensive loss	37.9			5.7		(0.7	)	(3.6	)	39.3
Other comprehensive income (loss) attributable to Brink's	1.2			(100.2	)	(0.3	)	(0.3	)	(99.6	)
Acquisitions of noncontrolling interests	—			(0.3	)	—		—		(0.3	)
Balance as of December 31, 2015	(570.5		)	(322.6	)	1.1		0.1		(891.9	)
Other comprehensive income (loss) before reclassifications	(22.8		)	(26.4	)	0.2		(1.2	)	(50.2	)
Amounts reclassified from accumulated other comprehensive loss	33.7			(0.1	)	(0.3	)	1.8		35.1
Other comprehensive income (loss) attributable to Brink's	10.9			(26.5	)	(0.1	)	0.6		(15.1	)
Balance as of December 31, 2016	(559.6		)	(349.1	)	1.0		0.7		(907.0	)
Other comprehensive income (loss) before reclassifications	(78.1		)	21.7		1.1		(0.2	)	(55.5	)
Amounts reclassified from accumulated other comprehensive loss	36.7			—		(1.0	)	0.2		35.9
Other comprehensive income (loss) attributable to Brink's	(41.4		)	21.7		0.1		—		(19.6	)
Balance as of December 31, 2017	$	(601.0	)	(327.4	)	1.1		0.7		(926.6	)