Quarterly report pursuant to Section 13 or 15(d)

Accumulated Other Comprehensive Income

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Accumulated Other Comprehensive Income
 3 Months Ended
Dec. 31, 2013
Accumulated Other Comprehensive Income [Abstract]  
Accumulated Other Comprehensive Income
Note 9.   Accumulated Other Comprehensive Income

The change in AOCI by component, net of tax, for the three month period ended December 31, 2013 were as follows:

     
Post-retirement benefit plans
    
Currency translation adjustment
    
 
Derivatives
    
 
Total
  
Attributable to Matthews:
                          
Balance, September 30, 2013     $ (30,100 )    $ 3,714     $ (554 )    $ (26,940 ) 
OCI before reclassification
       -       2,546       577       3,123  
Amounts reclassified from AOCI
 
 (a)    528           (b)    656       1,184  
Net current-period OCI
       528       2,546       1,233       4,307  
Balance, December 31, 2013
     $ (29,572 )   $ 6,260     $ 679     $ (22,633 )
Attributable to noncontrolling interest:
                                  
Balance, September 30, 2013
       -     $ 401       -     $ 401  
OCI before reclassification
       -       143       -       143  
Net current-period OCI
       -       143       -       143  
Balance, December 31, 2013
       -     $ 544       -     $ 544  

(a)
Amounts were included in net periodic benefit cost for pension and other postretirement benefit plans (see note 8).
(b)
Amounts were included in interest expense in the periods the hedged item affected earnings (see note 5).
 
Reclassifications out of AOCI for the three month period ended December 31, 2013 were as follows:

 
Details about AOCI Components
  
Amount reclassified from AOCI
    
Affected line item in the Statement of income
           
Postretirement benefit plans
          
     Prior service (cost) credit
     74  
(a)
  
     Actuarial losses
     (942 )
(a)
  
      (868 )
(b)
Total before tax
      (340 )  
Tax provision (benefit)
    $ (528 )  
Net of tax
Derivatives
            
     Interest rate swap contracts
     (1,076 )  
Interest expense
      (1,076 )
(b)
Total before tax
      (420 )  
Tax provision (benefit)
      (656 )  
Net of tax

(a)
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.  For additional information, see Note 8.
(b)
For pre-tax items, positive amounts represent income and negative amounts represent expense.