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Accumulated other comprehensive income (loss)
9 Months Ended
Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated other comprehensive income (loss) Accumulated other comprehensive income (loss)

Other comprehensive income (loss), including the amounts reclassified from accumulated other comprehensive loss into earnings, was as follows:
 
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)
Three months ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amounts attributable to Brink's:
 
 
 
 
 
 
 
 
 
Benefit plan adjustments
$
(2.2
)
 
0.8

 
10.3

 
(2.5
)
 
6.4

Foreign currency translation adjustments
(35.2
)
 

 

 

 
(35.2
)
Gains (losses) on cash flow hedges
3.5

 
(1.5
)
 
(7.4
)
 
2.5

 
(2.9
)
 
(33.9
)
 
(0.7
)
 
2.9

 

 
(31.7
)
 
 
 
 
 
 
 
 
 
 
Amounts attributable to noncontrolling interests:
 
 
 
 
 
 
 
 
 
Foreign currency translation adjustments
0.3

 

 

 

 
0.3

 
0.3

 

 

 

 
0.3

 
 
 
 
 
 
 
 
 
 
Total
 
 
 
 
 
 
 
 
 
Benefit plan adjustments(a)
(2.2
)
 
0.8

 
10.3

 
(2.5
)
 
6.4

Foreign currency translation adjustments
(34.9
)
 

 

 

 
(34.9
)
Gains (losses) on cash flow hedges(b)
3.5

 
(1.5
)
 
(7.4
)
 
2.5

 
(2.9
)
 
$
(33.6
)
 
(0.7
)
 
2.9

 

 
(31.4
)
 
 
 
 
 
 
 
 
 
 
Three months ended September 30, 2018
 

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
 
 
Amounts attributable to Brink's:
 

 
 

 
 

 
 

 
 

Benefit plan adjustments
$
(1.1
)
 
0.2

 
13.8

 
(3.3
)
 
9.6

Foreign currency translation adjustments
(0.6
)
 

 

 

 
(0.6
)
Gains (losses) on cash flow hedges
0.1

 

 
(0.1
)
 

 

 
(1.6
)
 
0.2

 
13.7

 
(3.3
)
 
9.0

 
 
 
 
 
 
 
 
 
 
Amounts attributable to noncontrolling interests:
 
 
 
 
 
 
 
 
 
Foreign currency translation adjustments
(0.6
)
 

 
0.6

 

 

 
(0.6
)
 

 
0.6

 

 

 
 
 
 
 
 
 
 
 
 
Total
 
 
 
 
 
 
 
 
 
Benefit plan adjustments(a)
(1.1
)
 
0.2

 
13.8

 
(3.3
)
 
9.6

Foreign currency translation adjustments
(1.2
)
 

 
0.6

 

 
(0.6
)
Gains (losses) on cash flow hedges(b)
0.1

 

 
(0.1
)
 

 

 
$
(2.2
)
 
0.2

 
14.3

 
(3.3
)
 
9.0


 
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)
Nine months ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amounts attributable to Brink's:
 
 
 
 
 
 
 
 
 
Benefit plan adjustments
$
(5.8
)
 
1.4

 
31.8

 
(7.6
)
 
19.8

Foreign currency translation adjustments
(25.9
)
 

 

 

 
(25.9
)
Gains (losses) on cash flow hedges
(16.0
)
 
3.5

 
(6.4
)
 
2.2

 
(16.7
)
 
(47.7
)
 
4.9

 
25.4

 
(5.4
)
 
(22.8
)
 
 
 
 
 
 
 
 
 
 
Amounts attributable to noncontrolling interests:
 

 
 

 
 

 
 

 
 

Foreign currency translation adjustments
0.7

 

 

 

 
0.7

 
0.7

 

 

 

 
0.7

 
 
 
 
 
 
 
 
 
 
Total
 

 
 

 
 

 
 

 
 

Benefit plan adjustments(a)
(5.8
)
 
1.4

 
31.8

 
(7.6
)
 
19.8

Foreign currency translation adjustments
(25.2
)
 

 

 

 
(25.2
)
Gains (losses) on cash flow hedges(b)
(16.0
)
 
3.5

 
(6.4
)
 
2.2

 
(16.7
)
 
$
(47.0
)
 
4.9

 
25.4

 
(5.4
)
 
(22.1
)
 
 
 
 
 
 
 
 
 
 
Nine months ended September 30, 2018
 

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
 
 
Amounts attributable to Brink's:
 

 
 

 
 

 
 

 
 

Benefit plan adjustments
$
(0.8
)
 
0.7

 
51.5

 
(10.1
)
 
41.3

Foreign currency translation adjustments
(138.7
)
 

 
107.2

 
(0.5
)
 
(32.0
)
Gains (losses) on cash flow hedges
0.7

 
(0.2
)
 
(0.1
)
 

 
0.4

 
(138.8
)
 
0.5

 
158.6

 
(10.6
)
 
9.7

 
 
 
 
 
 
 
 
 
 
Amounts attributable to noncontrolling interests:
 

 
 

 
 

 
 

 
 

Foreign currency translation adjustments
(0.5
)
 

 
0.6

 

 
0.1

 
(0.5
)
 

 
0.6

 

 
0.1

 
 
 
 
 
 
 
 
 
 
Total
 

 
 

 
 

 
 

 
 

Benefit plan adjustments(a)
(0.8
)
 
0.7

 
51.5

 
(10.1
)
 
41.3

Foreign currency translation adjustments
(139.2
)
 

 
107.8

 
(0.5
)
 
(31.9
)
Gains (losses) on cash flow hedges(b)
0.7

 
(0.2
)
 
(0.1
)
 

 
0.4

 
$
(139.3
)
 
0.5

 
159.2

 
(10.6
)
 
9.8


(a)
The amortization of actuarial losses and prior service cost is part of total net periodic retirement benefit cost when reclassified to net income.  Net periodic retirement benefit cost also includes service cost, interest cost, expected return on assets, and settlement losses.  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 nonoperating income (expense):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
(In millions)
2019
 
2018
 
2019
 
2018
Total net periodic retirement benefit cost included in:
 
 
 
 
 
 
 
Cost of revenues
$
1.9

 
1.9

 
$
5.7

 
6.4

Selling, general and administrative expenses
0.6

 
0.7

 
1.8

 
1.9

Interest and other nonoperating income (expense)
7.9

 
8.9

 
25.4

 
30.6


(b)
Pretax gains and losses on cash flow hedges are classified in the condensed consolidated statements of operations as:
other operating income (expense) ($8.9 million gain in the three months ended September 30, 2019 and no gains or losses in the three months ended September 30, 2018; as well as $10.3 million gain in the nine months ended September 30, 2019 and no gains or losses in the nine months ended September 30, 2018)
interest expense ($1.4 million of expense in the three months ended September 30, 2019; as well as $3.9 million of expense in the nine months ended September 30, 2019).

The changes in accumulated other comprehensive loss attributable to Brink’s are as follows:
(In millions)
Benefit Plan Adjustments
 
Foreign Currency Translation Adjustments
 
Gains (Losses) on Cash Flow Hedges
 
Total
 
 
 
 
 
 
 
 
Balance as of December 31, 2018
$
(572.1
)
 
(382.0
)
 
0.8

 
(953.3
)
Other comprehensive income (loss) before reclassifications
(4.4
)
 
(25.9
)
 
(12.5
)
 
(42.8
)
Amounts reclassified from accumulated other comprehensive loss to net income
24.2

 

 
(4.2
)
 
20.0

Other comprehensive income (loss) attributable to Brink's
19.8

 
(25.9
)
 
(16.7
)
 
(22.8
)
Cumulative effect of change in accounting principle(a)
(28.8
)
 

 

 
(28.8
)
Balance as of September 30, 2019
$
(581.1
)
 
(407.9
)
 
(15.9
)
 
(1,004.9
)


(a)
We adopted ASU 2018-02 (see Note 1) effective January 1, 2019 and recognized a cumulative-effect adjustment to retained earnings.