v3.22.2.2
Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2022
Other Comprehensive Income (Loss), before Tax [Abstract]  
Other Comprehensive Income (Loss) Other Comprehensive Income (Loss)
The components and allocated tax effects of other comprehensive income (loss) are as follows:
Before-TaxTax Expense
(Benefit)		After-Tax
 (In thousands)
Three Months Ended September 30, 2022
Net change in foreign currency translation adjustment$(30,977)$(6,522)$(24,455)
Net change in pension and other post-retirement benefit obligations(904)(220)(684)
Other comprehensive loss attributable to HF Sinclair stockholders$(31,881)$(6,742)$(25,139)
Three Months Ended September 30, 2021
Net change in foreign currency translation adjustment$(6,636)$(1,417)$(5,219)
Net unrealized gain on hedging instruments960 237 723 
Net change in pension and other post-retirement benefit obligations(930)(233)(697)
Other comprehensive loss attributable to HF Sinclair stockholders$(6,606)$(1,413)$(5,193)
Nine Months Ended September 30, 2022
Net change in foreign currency translation adjustment
$(47,142)$(9,918)$(37,224)
Net unrealized gain on hedging instruments326 67 259 
Net change in pension and other post-retirement benefit obligations(2,716)(662)(2,054)
Other comprehensive loss attributable to HF Sinclair stockholders$(49,532)$(10,513)$(39,019)
Nine Months Ended September 30, 2021
Net change in foreign currency translation adjustment$(10,411)$(2,192)$(8,219)
Net unrealized gain on hedging instruments1,742 431 1,311 
Net change in pension and other post-retirement benefit obligations(2,792)(698)(2,094)
Other comprehensive loss attributable to HF Sinclair stockholders$(11,461)$(2,459)$(9,002)
The following table presents the statements of operations line item effects for reclassifications out of accumulated other comprehensive income (loss) (“AOCI”):
AOCI ComponentGain (Loss) Reclassified From AOCIStatement of Operations Line Item
Three Months Ended September 30,
20222021
(In thousands)
Hedging instruments:
Commodity price swaps$— $(468)Sales and other revenues
— 520 Operating expenses
— 52 
— 13 Income tax expense
— 39 Net of tax
Other post-retirement benefit obligations:
Pension obligations43 101 Gain on sale of assets and other
10 25 Income tax expense
33 76 Net of tax
Post-retirement healthcare obligations870 838 Gain on sale of assets and other
211 211 Income tax expense
659 627 Net of tax
Retirement restoration plan(9)(9)Gain on sale of assets and other
(2)(2)Income tax benefit
(7)(7)Net of tax
Total reclassifications for the period$685 $735 
AOCI ComponentGain (Loss) Reclassified From AOCIStatement of Operations Line Item
Nine Months Ended September 30,
20222021
(In thousands)
Hedging instruments:
Commodity price swaps$(5,288)$(19,239)Sales and other revenues
— 467 Operating expenses
(5,288)(18,772)
(1,282)(4,731)Income tax benefit
(4,006)(14,041)Net of tax
Other post-retirement benefit obligations:
Pension obligations133 306 Gain on sale of assets and other
32 77 Income tax expense
101 229 Net of tax
Post-retirement healthcare obligations2,610 2,513 Gain on sale of assets and other
633 633 Income tax expense
1,977 1,880 Net of tax
Retirement restoration plan(27)(27)Gain on sale of assets and other
(7)(7)Income tax benefit
(20)(20)Net of tax
Total reclassifications for the period$(1,948)$(11,952)

Accumulated other comprehensive income (loss) in the equity section of our consolidated balance sheets includes:
September 30,
2022		December 31,
2021
 (In thousands)
Foreign currency translation adjustment$(45,085)$(7,861)
Unrealized gain on pension obligation1,316 1,449 
Unrealized gain on post-retirement benefit obligations7,421 9,342 
Unrealized loss on hedging instruments— (259)
Accumulated other comprehensive income (loss)$(36,348)$2,671