DFIN 2017 Annual Report

Notes to the Consolidated and Combined Financial Statements (in millions, except per share data, unless otherwise indicated) Note 16. Comprehensive Income The components of other comprehensive income and income tax expense allocated to each component for the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Before Tax Amount Income Tax Expense Net of Tax Amount Before Tax Amount Income Tax Expense Net of Tax Amount Before Tax Amount Income Tax Expense Net of Tax Amount Translation adjustments . . . . . . . . . . . . . . . . . . . . . . $ 4.4 $— $ 4.4 $ (0.1) $— $(0.1) $ (7.5) $ — $ (7.5) Adjustment for net periodic pension plan and other postretirement benefits plan cost . . . . . . . . . . . . . (0.6) (0.1) (0.7) 11.9 4.8 7.1 45.9 18.4 27.5 Other comprehensive income . . . . . . . . . . . . . . . . $ 3.8 $(0.1) $ 3.7 $11.8 $ 4.8 $ 7.0 $38.4 $18.4 $20.0 The following table summarizes changes in accumulated other comprehensive loss by component for the years ended December 31, 2017, 2016 and 2015: Pension and Other Postretirement Benefits Plan Cost Translation Adjustments Total Balance at January 1, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $(665.2) $ (8.5) $(673.7) Other comprehensive income (loss) before reclassifications . . . . . . . . . . . . . . . . . . . . 5.7 (7.5) (1.8) Amounts reclassified from accumulated other comprehensive loss . . . . . . . . . . . . . . . 21.8 — 21.8 Transfer of pension plan to parent company, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637.7 — 637.7 Net change in accumulated other comprehensive loss . . . . . . . . . . . . . . . . . . . . . . . . . 665.2 (7.5) 657.7 Balance at December 31, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ — $(16.0) $ (16.0) Other comprehensive income (loss) before reclassifications . . . . . . . . . . . . . . . . . . . . 6.7 (0.1) 6.6 Amounts reclassified from accumulated other comprehensive loss . . . . . . . . . . . . . . . 0.4 — 0.4 Transfer of pension plan to parent company, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (59.3) — (59.3) Net change in accumulated other comprehensive loss . . . . . . . . . . . . . . . . . . . . . . . . . (52.2) (0.1) (52.3) Balance at December 31, 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (52.2) $(16.1) $ (68.3) Other comprehensive (loss) income before reclassifications . . . . . . . . . . . . . . . . . . . . (2.1) 4.4 2.3 Amounts reclassified from accumulated other comprehensive loss . . . . . . . . . . . . . . . 1.4 — 1.4 Net change in accumulated other comprehensive loss . . . . . . . . . . . . . . . . . . . . . . . . . (0.7) 4.4 3.7 Balance at December 31, 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (52.9) $(11.7) $ (64.6) Reclassifications from accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Classification in the Consolidated and Combined Statements of Operations Amortization of pension and other postretirement benefits plan cost: Net actuarial income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2.1 $0.7 $36.4 (a) Reclassifications before tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 0.7 36.4 Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.7 0.3 14.6 Reclassifications, net of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1.4 $0.4 $21.8 (a) These accumulated other comprehensive (loss) income components are included in the calculation of net periodic pension and other postretirement benefits plan (income) expense, a component of which was allocated to Donnelley Financial in periods prior to the Separation, and recognized in cost of sales and selling, general and administrative expenses in the consolidated and combined statements of operations (see Note 10, Retirement Plans ). F-32