Note 13—Accumulated Other Comprehensive (Loss) Income

Changes in accumulated other comprehensive (loss) income (“AOCI”) by component for the nine months ended September 30, 2017 and October 1, 2016 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 January 2, 2016	$	(4.7	)	$	(10.1	)	$	(61.4	)	$	(76.2	)

OCI before reclassifications		7.4			—			(23.8	)		(16.4	)
Amounts reclassified from AOCI		(3.6	)		0.2			—			(3.4	)

Net current-period OCI		3.8			0.2			(23.8	)		(19.8	)

Ending balance October 1, 2016	$	(0.9	)	$	(9.9	)	$	(85.2	)	$	(96.0	)

Beginning balance December 31, 2016	$	(0.1	)	$	(14.4	)	$	(103.4	)	$	(117.9	)

OCI before reclassifications		1.2			(0.5	)		26.1			26.8
Amounts reclassified from AOCI		(1.7	)		0.1			—			(1.6	)

Net current-period OCI		(0.5	)		(0.4	)		26.1			25.2

Ending balance September 30, 2017	$	(0.6	)	$	(14.8	)	$	(77.3	)	$	(92.7	)

^1.	All amounts are net of tax.

The following table summarizes the amounts reclassified from AOCI for the three and nine months ended September 30, 2017 and October 1, 2016, respectively.


(in millions of U.S. dollars)	For the Three Months Ended						For the Nine Months Ended						Affected Line Item in
Details About AOCI Components¹	September 30, 2017			October 1, 2016			September 30, 2017			October 1, 2016			the Statement Where Net Income Is Presented
Gains and losses on derivative instruments
Foreign currency and commodity hedges	$	0.2		$	1.5		$	1.7		$	5.5			Cost of sales
		—			(0.6	)		—			(1.9	)		Tax expense

	$	0.2		$	0.9		$	1.7		$	3.6			Net of tax

Amortization of pension benefit plan items
Prior service costs ²	$	(0.3	)	$	—		$	(0.1	)	$	(0.2	)		Cost of sales

		(0.3	)		—			(0.1	)		(0.2	)		Total before taxes
		—			—			—			—			Tax expense

	$	(0.3	)	$	—		$	(0.1	)	$	(0.2	)		Net of tax

Total reclassifications for the period	$	(0.1	)	$	0.9		$	1.6		$	3.4			Net of tax

^1.	Amounts in parenthesis indicate debits.

^2.	These AOCI components are included in the computation of net periodic pension cost.