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Accumulated Other Comprehensive (Loss) Income
 9 Months Ended
Sep. 28, 2019
Equity [Abstract]  
Accumulated Other Comprehensive (Loss) Income Accumulated Other Comprehensive (Loss) Income
With the sale of our North America, United Kingdom and Mexico business units (including the Canadian business) and our RCI finished goods export business in January 2018, the foreign currency translation balances associated with these businesses were recognized in earnings in the period of disposition. Changes in accumulated other comprehensive (loss) income (“AOCI”) by component for the three and nine months ended September 28, 2019 and September 29, 2018 were as follows:
(in millions of U.S. dollars) 1
Gains and Losses
on Derivative
Instruments
 
Pension
Benefit
Plan Items
 
Currency
Translation
Adjustment Items
 
Total
Beginning balance June 29, 2019
$
(2.7
)

$
0.3


$
(85.2
)

$
(87.6
)
OCI before reclassifications
(3.1
)

—


(0.8
)

(3.9
)
Amounts reclassified from AOCI
2.1


—


—


2.1

Net current-period OCI
(1.0
)

—


(0.8
)

(1.8
)
Ending balance September 28, 2019
$
(3.7
)

$
0.3


$
(86.0
)

$
(89.4
)
 
 
 
 
 
 
 
 
Beginning balance December 29, 2018
$
(9.7
)

$
0.3


$
(92.3
)

$
(101.7
)
OCI before reclassifications
(0.4
)

—


6.3


5.9

Amounts reclassified from AOCI
6.4


—


—


6.4

Net current-period OCI
6.0


—


6.3


12.3

Ending balance September 28, 2019
$
(3.7
)

$
0.3


$
(86.0
)

$
(89.4
)
 
 
 
 
 
 
 
 
Beginning balance June 30, 2018
$
(5.7
)

$
0.1


$
(84.9
)

$
(90.5
)
OCI before reclassifications
(8.1
)

—


5.1


(3.0
)
Amounts reclassified from AOCI
2.4


—


—


2.4

Net current-period OCI
(5.7
)

—


5.1


(0.6
)
Ending balance September 29, 2018
$
(11.4
)

$
0.1


$
(79.8
)

$
(91.1
)
 
 
 
 
 
 
 
 
Beginning balance December 30, 2017
$
(1.4
)

$
(16.8
)

$
(76.2
)

$
(94.4
)
OCI before reclassifications
(13.8
)

—


(13.0
)

(26.8
)
Amounts reclassified from AOCI
3.8


16.9


9.4


30.1

Net current-period OCI
(10.0
)

16.9


(3.6
)

3.3

Ending balance September 29, 2018
$
(11.4
)

$
0.1


$
(79.8
)

$
(91.1
)
______________________
1
All amounts are net of tax. Amounts in parentheses indicate debits.

The following table summarizes the amounts reclassified from AOCI for the three and nine months ended September 28, 2019 and September 29, 2018, respectively:

(in millions of U.S. dollars)
For the Three Months Ended
 
For the Nine Months Ended
 
Affected Line Item in the Statement Where Net Income Is Presented
Details About AOCI Components 1
September 28, 2019
 
September 29, 2018
 
September 28, 2019
 
September 29, 2018
 
Gains and losses on derivative instruments
 
 
 
 
 
 
 
 
 
Foreign currency and commodity hedges
$
(2.1
)

$
(2.4
)

$
(6.4
)

$
(3.8
)
 
Cost of sales
 
(2.1
)

(2.4
)

(6.4
)

(3.8
)
 
Total before taxes
 
—


—


—


—

 
Tax expense or (benefit)
 
$
(2.1
)

$
(2.4
)

$
(6.4
)

$
(3.8
)
 
Net of tax
Amortization of pension benefit plan items







 

Recognized net actuarial loss 2
—


—


—


(16.9
)
 
Gain on sale of discontinued operations
Prior service costs
$
—


$
—


$
—


$
—

 
Cost of sales
 
—


—


—


(16.9
)
 
Total before taxes
 
—


—


—


—

 
Tax expense or (benefit)
 
$
—


$
—


$
—


$
(16.9
)
 
Net of tax
Foreign currency translation adjustments
—


—


—


(9.4
)
 
Gain on sale of discontinued operations
Total reclassifications for the period
$
(2.1
)

$
(2.4
)

$
(6.4
)

$
(30.1
)
 
Net of tax
______________________
1
Amounts in parentheses indicate debits.
2
Net of $3.6 million of associated tax impact that resulted in an increase in the gain on the sale of discontinued operations for the nine months ended September 29, 2018.