ACCO Brands (ACCO) 10-Q 26 Oct 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 20, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	ACCO BRANDS CORP
Entity Central Index Key	712,034
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		107,238,305

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 101	$ 55.4
Accounts receivable, net	344.7	369.3
Inventories	263.5	203.6
Other current assets	30.6	25.3
Total current assets	739.8	653.6
Total property, plant and equipment	541.5	526.1
Less: accumulated depreciation	(339.4)	(317)
Property, plant and equipment, net	202.1	209.1
Deferred income taxes	27.3	25.1
Goodwill	595.6	496.9
Identifiable intangibles, net	575.2	520.9
Other non-current assets	16.6	47.8
Total assets	2,156.6	1,953.4
Current liabilities:
Notes payable	20	0
Current portion of long-term debt	4.4	0
Accounts payable	150.5	147.6
Accrued compensation	38.2	34
Accrued customer program liabilities	82.5	108.7
Accrued interest	14.6	6.3
Other current liabilities	63.4	58.7
Total current liabilities	373.6	355.3
Long-term debt, net	759.8	720.5
Deferred income taxes	147.8	142.3
Pension and post-retirement benefit obligations	75.2	89.1
Other non-current liabilities	76.1	65
Total liabilities	1,432.5	1,372.2
Stockholders' equity:
Common stock	1.1	1.1
Treasury stock	(16.9)	(11.8)
Paid-in capital	2,003.1	1,988.3
Accumulated other comprehensive loss	(385.4)	(429.2)
Accumulated deficit	(877.8)	(967.2)
Total stockholders' equity	724.1	581.2
Total liabilities and stockholders' equity	$ 2,156.6	$ 1,953.4

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net sales		$ 431.3	$ 413.6	$ 1,119.5	$ 1,098.3
Cost of products sold		287.1	279.9	758.1	757.7
Gross profit		144.2	133.7	361.4	340.6
Operating costs and expenses:
Advertising, selling, general and administrative expenses		82.3	74.1	233.1	219.4
Amortization of intangibles		5.8	4.8	15.9	14.9
Restructuring charges (credits)		0.4	0	4.8	(0.3)
Total operating costs and expenses		88.5	78.9	253.8	234
Operating income	[1]	55.7	54.8	107.6	106.6
Non-operating expense (income):
Interest expense		13	11	36.5	33.5
Interest income		(1.8)	(1.9)	(5.1)	(5.3)
Equity in earnings of joint venture		0	(2.5)	(2.1)	(5.1)
Other expense (income), net		6.8	0.3	(28.7)	2.2
Income before income tax		37.7	47.9	107	81.3
Income tax expense		15	15.3	17.6	26.8
Net income		$ 22.7	$ 32.6	$ 89.4	$ 54.5
Basic income per share:
Basic income per share		$ 0.21	$ 0.30	$ 0.84	$ 0.50
Diluted income per share:
Diluted income per share		$ 0.21	$ 0.30	$ 0.82	$ 0.49
Weighted average number of shares outstanding:
Basic		107.2	108	106.8	109.7
Diluted		109.4	109.5	108.9	111.5
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net income	$ 22.7	$ 32.6	$ 89.4	$ 54.5
Unrealized (loss) gain on derivative financial instruments:
(Loss) gain arising during the period	(0.6)	3.1	(4.4)	7.3
Reclassification of loss (gain) included in net income	1.3	(1.8)	2.1	(9.1)
Foreign currency translation:
Foreign currency translation adjustments	(4.9)	(74.4)	35.4	(135)
Pension and other post-retirement plans:
Amortization of actuarial loss included in net income	0.8	1	2.8	3.2
Amortization of prior service cost included in net income	0.1	0	0.3	0.2
Other	2.7	3.4	10.5	2.6
Other comprehensive (loss) income, before tax	(0.6)	(68.7)	46.7	(130.8)
Income tax expense related to items of other comprehensive income (loss)	(1.1)	(1.7)	(2.9)	(1.2)
Comprehensive income (loss)	$ 21	$ (37.8)	$ 133.2	$ (77.5)

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating activities
Net income	$ 89.4	$ 54.5
Revaluation gain on previously held joint-venture equity interest	(28.9)	0
Amortization of inventory step-up	0.4	0
Gain on disposal of assets	(0.5)	(0.1)
Depreciation	23	24.7
Other non-cash charges	0	0.1
Amortization of debt issuance costs	3.2	2.5
Amortization of intangibles	15.9	14.9
Stock-based compensation	12.1	10.5
Loss on debt extinguishment	0	1.9
Equity in earnings of joint ventures, net of dividends received	(1.6)	(1.3)
Changes in balance sheet items:
Accounts receivable	67.7	40.7
Inventories	(31.3)	(37.3)
Other assets	0	(4.7)
Accounts payable	(7.3)	(18.3)
Accrued expenses and other liabilities	(37.7)	(36.1)
Accrued income taxes	5.6	17.7
Net cash provided by operating activities	110	69.7
Investing activities
Additions to property, plant and equipment	(11.1)	(21.4)
Proceeds from the disposition of assets	0.8	2.7
Cost of acquisitions, net of cash acquired	(88.8)	0
Net cash used by investing activities	(99.1)	(18.7)
Financing activities
Proceeds from long-term borrowings	187.4	300
Repayments of long-term debt	(163.5)	(320.1)
Borrowings of notes payable, net	7.8	46.2
Payments for debt issuance costs	(0.8)	(1.7)
Repurchases of common stock	0	(46)
Payments related to tax withholding for share-based compensation	(5)	(5.9)
Excess tax benefit from share-based compensation	0.9	0
Proceeds from the exercise of stock options	1.9	0.5
Net cash provided (used) by financing activities	28.7	(27)
Effect of foreign exchange rate changes on cash and cash equivalents	6	(6.3)
Net increase in cash and cash equivalents	45.6	17.7
Cash and cash equivalents
Beginning of the period	55.4	53.2
End of the period	$ 101	$ 70.9

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	1. Basis of Presentation As used in this Quarterly Report on Form 10-Q for the quarter ended September 30, 2016 , the terms "ACCO Brands," "ACCO," the "Company," "we," "us," and "our" refer to ACCO Brands Corporation and its consolidated subsidiaries. The management of ACCO Brands Corporation is responsible for the accuracy and internal consistency of the preparation of the condensed consolidated financial statements and notes contained in this Quarterly Report on Form 10-Q. The condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the SEC. Although the Company believes the disclosures are adequate to make the information presented not misleading, certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the U.S. ("U.S. GAAP") have been condensed or omitted pursuant to those rules and regulations. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 . The Condensed Consolidated Balance Sheet as of September 30, 2016 , the related Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2016 and 2015 and Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2016 and 2015 are unaudited. The December 31, 2015 Condensed Consolidated Balance Sheet data was derived from audited financial statements, but does not include all annual disclosures required by U.S. GAAP. The above referenced financial statements included herein were prepared by management on the same basis as the Company's audited consolidated financial statements for the year ended December 31, 2015 and reflect all adjustments (consisting solely of normal recurring items unless otherwise noted) which are, in the opinion of management, necessary for the fair presentation of results of operations and cash flows for the interim periods ended September 30, 2016 and 2015 , and the financial position of the Company as of September 30, 2016 . Interim results may not be indicative of results for a full year. On May 2, 2016, the Company completed the acquisition of Australia Stationery Industries, Inc. (the "PA Acquisition"), which indirectly owned the 50% of the Pelikan Artline Joint Venture and the issued capital stock of Pelikan Artline Pty Limited (collectively, the “Pelikan Artline JV”) that was not already owned by the Company. Prior to the PA Acquisition, the Pelikan Artline JV was accounted for under the equity method. Accordingly, the results of the Pelikan Artline JV are included in the Company's condensed consolidated financial statements and will be reported in the ACCO Brands International segment from the date of the PA Acquisition, May 2, 2016. See " Note 3. Acquisition " for details on the PA Acquisition and see " Note 16. Joint-Venture Investment " for details on the joint-venture. The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). The standard update simplifies the accounting for employee share-based payments and involves several aspects of the accounting for share-based transactions, including the potential timing of expenses, the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company has determined that ASU 2016-09 will have an immaterial effect on the Company's consolidated financial statements and the Company will adopt ASU 2016-09 effective with its 2017 fiscal year. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). The standard will require the recognition, on the balance sheet, of most leases as lease assets (right-of-use assets) and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. The standard also includes increased disclosures to meet the objective of enabling users of financial statements to understand more about the nature of an entity’s leasing activities. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and adoption of ASU 2016-02 is to be done on a modified retrospective basis. The Company is currently in the process of evaluating the impact of adoption of ASU 2016-02 on the Company’s consolidated financial statements. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory ("ASU 2015-11"). The standard applies to inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of ASU 2015-11 at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The amendments in ASU 2015-11 more closely align the measurement of inventory in U.S. GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. The Company has determined that ASU 2015-11 will have an immaterial effect on the Company's consolidated financial statements and the Company will adopt ASU 2015-11 effective with its 2017 fiscal year. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The standard provides companies with a single model for use in accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The core principle of the model is to recognize revenue when control of the goods or services transfers to the customer, as opposed to recognizing revenue when the risks and rewards transfer to the customer under the existing revenue guidance. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers ("ASU 2015-14") deferring by one year the effective date of ASU 2014-09 until reporting periods beginning after December 15, 2017, with early adoption permitted for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. In March 2016, the FASB issued ASU No. 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ("ASU 2016-08"). The amendments in ASU 2016-08 affect ASU 2014-09 and are related to the principal versus agent considerations implementation guidance in ASU 2014-09. In April 2016, the FASB issued ASU No. 2016-10, Identifying Performance Obligations and Licensing ("ASU 2016-10"). The amendments in ASU 2016-10 clarify the following two aspects: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. In May 2016, the FASB issued ASU No. 2016-11, Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting ("ASU 2016-11"). The amendments in ASU 2016-11 rescinded certain SEC Staff Observer comments that are codified, effective upon the adoption of ASU 2014-09. In May 2016, the FASB issued ASU No. 2016-12, Narrow-Scope Improvements and Practical Expedients ("ASU 2016-12"). The amendments in ASU 2016-12 address certain issues identified in the guidance on assessing collectability, presentation of sales taxes, non-cash consideration, and completed contracts and contract modifications at transition. The Company is currently in the process of evaluating the impact of adoption of ASU 2014-09 and the related amendments on the Company’s consolidated financial statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Acquisitions	3. Acquisition On May 2, 2016, the Company completed the PA Acquisition, which included the remaining 50% interest in its former joint-venture, Pelikan Artline, which it did not already own. Prior to the PA Acquisition, Pelikan Artline was accounted for under the equity method. Pelikan Artline is a premier distributor of academic, consumer and business products in Australia and New Zealand. Pelikan Artline's product categories include writing instruments, notebooks, binding and lamination, visual communication, cleaning and janitorial supplies, as well as general stationery. Its industry-leading brands include Artline, Quartet and GBC (Pelikan Artline was ACCO Brands' distributor), Spirax, and Texta, among others. In the PA Acquisition, ACCO Brands Australia Pty Limited and Bigadale Pty Limited (collectively, ''ACCO Australia"), two wholly-owned indirect subsidiaries of the Company, entered into a Share Sale Agreement (the "Agreement") with Andrew Kaldor, Cherington Investments Pty Ltd, Freiburg Nominees Proprietary Limited, Enora Pty Ltd and Bruce Haynes and certain Guarantors named therein (collectively, the "Seller Parties") to purchase directly or indirectly 100% of the capital stock of Australia Stationery Industries, Inc. which indirectly owned the 50% of the Pelikan Artline JV and the issued capital stock of Pelikan Artline Pty Limited (collectively the "Pelikan Artline JV") that was not already owned by ACCO Brands Australia Pty Limited. The purchase price was $103.7 million , net of working capital adjustments and was $88.8 million , net of cash acquired. Following completion of the PA Acquisition, ACCO Australia owns, directly and indirectly, 100% of the Pelikan Artline JV and Pelikan Artline Pty Limited. In addition to representations, warranties and covenants, the Agreement contains indemnification obligations and certain non-competition and non-solicitation covenants made by the Seller Parties in favor of ACCO Australia. A portion of the purchase price was allocated to fund the redemption of a 19.83% minority interest from a shareholder of a subsidiary of Pelikan Artline (the "Minority Interest Redemption"), which occurred shortly following the closing of the PA Acquisition. Additionally, approximately 10% of the purchase price after deducting the Minority Interest Redemption is held in escrow as security with respect to post-closing warranty, tax claims and indemnification obligations. The Company financed the PA Acquisition through increased borrowings under its existing credit facility. See " Note 4. Long-term Debt and Short-term Borrowings " for details on these additional borrowings. For accounting purposes, the Company is the acquiring enterprise. The PA Acquisition is being accounted for as a purchase business combination and its results are included in the Company’s consolidated financial statements from the date of the PA Acquisition, May 2, 2016. Additionally, we recognized a $28.9 million gain in association with the PA Acquisition due to the revaluation of the Company's previously held equity interest in the Pelikan Artline JV. This gain was reported in " Other expense (income), net ." The calculation of consideration given in the PA Acquisition is described in the following table. (in millions of dollars) At May 2, 2016 Purchase price, net of working capital adjustments $ 103.7 Fair value of previously held equity interest 69.3 Consideration for Pelikan Artline $ 173.0 The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions of dollars) At May 2, 2016 Calculation of Goodwill: Purchase price, net of working capital adjustments $ 103.7 Fair value of previously held equity interest 69.3 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 21.7 Deferred tax liabilities 0.2 Debt 24.7 Other non-current liabilities 1.4 Fair value of liabilities assumed $ 48.0 Less fair value of assets acquired: Cash acquired 14.9 Accounts receivable 27.0 Inventory 24.1 Property and equipment 2.2 Identifiable intangibles 58.0 Deferred tax assets 5.7 Other assets 8.6 Fair value of assets acquired $ 140.5 Goodwill $ 80.5 We are continuing our review of our fair value estimate of assets acquired and liabilities assumed during the measurement period, which will conclude as soon as we receive the information we are seeking about facts and circumstances that existed as of the acquisition date, or learn that more information is not available. This measurement period will not exceed one year from the acquisition date. The excess of the purchase price over the fair value of net assets acquired is allocated to goodwill. Our fair value estimate of assets acquired and liabilities assumed is pending the completion of an independent appraisal and valuations of the fair value of the assets acquired and liabilities assumed and final review by our management. Accordingly, there could be material adjustments to our consolidated financial statements, including changes in our amortization related to the valuation of intangible assets and their respective useful lives, among other adjustments. Within our second quarter of 2016, we reported our initial view of the allocated fair value of the assets for the PA Acquisition, which included the effect of the gain on the Company’s previously held equity interest in the Pelikan Artline JV. During the third quarter of 2016, the Company further refined its allocation of the purchase price to the acquired assets, which resulted in a $6.3 million reduction in the previously reported gain on the Company's previously held equity interest in the Pelikan Artline JV. This reduction was reported in the income statement, the offset to which was a reduction in the reported amount for goodwill, on the balance sheet, resulting in a net gain of $28.9 million . In addition, the previously estimated values for trade name and customer relationship intangible values, have also been refined, which resulted in reductions in value of $2.8 million , the updated values for which are included in " Note 8. Goodwill and Identifiable Intangible Assets ". The impact to net income from this refinement in the second quarter of 2016 would have been immaterial. Transaction costs related to the PA Acquisition of $1.4 million were incurred during the nine months ended September 30, 2016 and $0.6 million were incurred during the fourth quarter of 2015 and were reported as advertising, selling, general and administrative expenses. The accounting literature establishes guidelines regarding, and requires the presentation of, the following unaudited pro forma information. Therefore, the unaudited pro forma information presented below is not intended to represent, nor do we believe it is indicative of, the consolidated results of operations of the Company that would have been reported had the PA Acquisition been completed on January 1, 2015. Furthermore, the unaudited pro forma information does not give effect to the anticipated synergies or other anticipated benefits of the PA Acquisition. Had the PA Acquisition occurred on January 1, 2015, unaudited pro forma consolidated results for the three and nine month periods ending September 30, 2016 and 2015 would have been as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollar, except per share data) 2016 2015 2016 2015 Net sales $ 431.3 $ 440.9 $ 1,155.5 $ 1,176.9 Net income 29.2 33.7 59.2 86.4 Net income per common share (diluted) $ 0.27 $ 0.31 $ 0.54 $ 0.77 The pro forma amounts are based on the Company's historical results of operations and the historical results of operations for the acquired Pelikan Artline business, which have been translated at the average foreign exchange rates for the presented periods. The pro forma results of operations have been adjusted for amortization of finite-lived intangibles, and other charges related to acquisition accounting. The pro forma results of operations for the nine months ended September 30, 2015 have also been adjusted to include transaction costs related to the PA Acquisition of $2.0 million , amortization of the purchase accounting step-up in inventory cost of $0.3 million and financing related costs. These 2015 adjustments include the $28.9 million gain ( $32.2 million based on 2015 exchange rates) associated with the PA Acquisition due to the revaluation of the Company's previously held equity interest in the Pelikan Artline JV. All adjustments were made on a net of income tax basis, where applicable. In addition, the equity in earnings of the Pelikan Artline JV that were previously included in the Company's results has been excluded.

Long-Term Debt And Short-Term B

Long-Term Debt And Short-Term Borrowings	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt And Short-Term Borrowings	4. Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of their security interests, consisted of the following as of September 30, 2016 and December 31, 2015 : (in millions of dollars) September 30, December 31, U.S. Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 2.03% at September 30, 2016 and 1.88% at December 31, 2015) $ 81.0 $ 229.0 Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.28% at September 30, 2016) 75.4 — U.S. Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 2.01% at September 30, 2016) 20.0 — Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.34% at September 30, 2016) 113.8 — Senior Unsecured Notes, due April 2020 (fixed interest rate of 6.75%) 500.0 500.0 Other borrowings 0.2 — Total debt 790.4 729.0 Less: Current portion 24.4 — Debt issuance costs, unamortized 6.2 8.5 Long-term debt, net $ 759.8 $ 720.5 In connection with the PA Acquisition, effective May 1, 2016, the Company entered into a Second Amendment and Additional Borrower Consent (the "Second Amendment"), among the Company, certain guarantor subsidiaries of the Company, Bank of America, N.A., as administrative agent (the "Agent"), and the other lenders party thereto, which amends the Company’s existing Second Amended and Restated Credit Agreement, dated as of April 28, 2015, as amended. Among other things, the Second Amendment amends the Second Amended and Restated Credit Agreement (as amended by the Second Amendment, the "Credit Agreement") to include ACCO Brands Australia Holding Pty. Ltd. ("ACCO Australia") as a foreign borrower and, together with a related incremental joinder agreement, facilitates borrowings under the Credit Agreement by ACCO Australia. The PA Acquisition was financed through a borrowing of A$100.0 million (US $74.4 million based on June 30, 2016 exchange rates) by ACCO Australia in the form of an incremental Term A loan under the Credit Agreement along with additional borrowings of A$152.0 million (US $113.1 million based on June 30, 2016 exchange rates) under the Company’s existing revolving facility. The Company used some of the proceeds from the borrowings to reduce the U.S. Dollar Senior Secured Term Loan A by $78.0 million and to pay off the debt assumed in the PA Acquisition of A$32.1 million (US $24.5 million based on May 2, 2016 exchange rates). During the third quarter of 2016 the Company paid down an additional $70.0 million on the U.S. Dollar Senior Secured Term Loan A. As of September 30, 2016 , there were $133.8 million in borrowings under the revolving credit facilities. The amount available for borrowings was $157.4 million (allowing for $8.8 million of letters of credit outstanding on that date). We expect to repay the borrowings under the U.S. Dollar Senior Secured Revolving Credit Facility by the end of 2016. As more fully described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 , we must meet certain restrictive debt covenants under the senior secured credit facilities. The indenture governing the senior unsecured notes also contains certain covenants. As of and for the periods ended September 30, 2016 and December 31, 2015 , the Company was in compliance with all applicable loan covenants.

Pension And Other Retiree Benef

Pension And Other Retiree Benefits	9 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Pension And Other Retiree Benefits	5. Pension and Other Retiree Benefits The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2016 2015 2016 2015 2016 2015 Service cost $ 0.4 $ 0.4 $ 0.2 $ 0.3 $ — $ 0.1 Interest cost 1.8 2.1 2.5 3.3 — 0.2 Expected return on plan assets (2.9 ) (3.0 ) (4.2 ) (5.6 ) — — Amortization of net loss (gain) 0.4 0.6 0.5 0.6 (0.1 ) (0.2 ) Amortization of prior service cost (credit) 0.1 0.1 — — — (0.1 ) Curtailment gain — — — — (0.6 ) — Net periodic benefit (income) cost $ (0.2 ) $ 0.2 $ (1.0 ) $ (1.4 ) $ (0.7 ) $ — Nine Months Ended September 30, Pension Benefits Post-retirement U.S. International (in millions of dollars) 2016 2015 2016 2015 2016 2015 Service cost $ 1.0 $ 1.2 $ 0.6 $ 0.7 $ — $ 0.1 Interest cost 5.4 6.5 7.9 9.7 0.2 0.3 Expected return on plan assets (8.9 ) (9.2 ) (13.4 ) (16.5 ) — — Amortization of net loss (gain) 1.4 1.6 1.7 1.8 (0.3 ) (0.2 ) Amortization of prior service cost (credit) 0.3 0.3 — — — (0.1 ) Curtailment gain — — — — (0.6 ) (0.2 ) Settlement gain — — — — — (0.3 ) Net periodic benefit (income) cost $ (0.8 ) $ 0.4 $ (3.2 ) $ (4.3 ) $ (0.7 ) $ (0.4 ) We expect to contribute approximately $6.6 million to our defined benefit plans in 2016 . For the nine months ended September 30, 2016 , we have contributed $5.0 million to these plans.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	6. Stock-Based Compensation The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2016 and 2015 : Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Stock option compensation expense $ 0.6 $ 1.0 $ 2.2 $ 2.9 RSU compensation expense 1.0 1.0 3.6 3.8 PSU compensation expense 2.6 0.9 6.3 3.8 Total stock-based compensation expense $ 4.2 $ 2.9 $ 12.1 $ 10.5 We generally recognize compensation expense for stock-based awards ratably over the vesting period. Stock-based compensation expense for the nine months ended September 30, 2016 and 2015 includes $0.9 million and $0.8 million , respectively, of expense related to stock awards granted to eligible non-employee directors, which were fully vested on the grant date. The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2016 : September 30, 2016 Unrecognized Weighted Average Compensation Years Expense To Be (in millions of dollars, except weighted average years) Expense Recognized Over Stock options $2.3 1.1 RSUs $4.4 1.8 PSUs $9.9 1.8

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories	7. Inventories Inventories are stated at the lower of cost or market value. The components of inventories were as follows: (in millions of dollars) September 30, December 31, Raw materials $ 33.2 $ 33.3 Work in process 3.4 2.6 Finished goods 226.9 167.7 Total inventories $ 263.5 $ 203.6

Goodwill And Identifiable Intan

Goodwill And Identifiable Intangibles	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Identifiable Intangibles	8. Goodwill and Identifiable Intangible Assets Goodwill As more fully described in the Company’s 2015 Annual Report on Form 10-K, we test goodwill for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. The Company performed this annual assessment, on a qualitative basis, as allowed by U.S. GAAP, in the second quarter of 2016 and concluded that no impairment existed. Changes in the net carrying amount of goodwill by segment were as follows: (in millions of dollars) ACCO ACCO Computer Total Balance at December 31, 2015 $ 377.5 $ 112.6 $ 6.8 $ 496.9 PA Acquisition (preliminary) — 80.5 — 80.5 Translation 2.9 15.3 — 18.2 Balance at September 30, 2016 $ 380.4 $ 208.4 $ 6.8 $ 595.6 Goodwill $ 511.3 $ 292.6 $ 6.8 $ 810.7 Accumulated impairment losses (130.9 ) (84.2 ) — (215.1 ) Balance at September 30, 2016 $ 380.4 $ 208.4 $ 6.8 $ 595.6 Goodwill has been recorded on our balance sheet related to the PA Acquisition and represents the excess of the cost of the PA Acquisition when compared to the fair value estimate of the net assets acquired on May 2, 2016 (the date of the PA Acquisition). See Note 3. Acquisition , for details on the preliminary calculation of the goodwill acquired in the PA Acquisition. Identifiable Intangible Assets The identifiable intangible assets of $58.0 million acquired in the PA Acquisition include amortizable customer relationships and trade names and were recorded at their preliminary estimated fair values. We are continuing our review of our fair value estimate of assets acquired and liabilities assumed during the measurement period, which will conclude as soon as we receive the information we are seeking about facts and circumstances that existed as of the acquisition date, or learn that more information is not available. Our fair value estimate of assets acquired and liabilities assumed is pending the completion of an independent appraisal and valuations of the fair value of the assets acquired and liabilities assumed and final review by our management. The values assigned were based on the estimated future discounted cash flows attributable to the assets. These future cash flows were estimated based on the historical cash flows and then adjusted for anticipated future changes, primarily expected changes in sales volume or price. Amortizable customer relationships and trade names are expected to be amortized over lives ranging from 12 to 30 years from the PA Acquisition date of May 2, 2016. The customer relationships will be amortized on an accelerated basis. The preliminary allocations of the acquired identifiable intangibles acquired in the PA Acquisition are as follows: (in millions of dollars) Estimated Fair Value Estimated Average Remaining Useful Life Customer relationships $ 36.0 12 Years Trade names - amortizable 22.0 12-30 Years Total identifiable intangibles acquired $ 58.0 The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2016 and December 31, 2015 were as follows: September 30, 2016 December 31, 2015 (in millions of dollars) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 483.6 $ (44.5 ) (1) $ 439.1 $ 471.8 $ (44.5 ) (1) $ 427.3 Amortizable intangible assets: Trade names 143.1 (66.7 ) 76.4 122.6 (61.7 ) 60.9 Customer and contractual relationships 132.6 (72.9 ) 59.7 95.8 (63.1 ) 32.7 Subtotal 275.7 (139.6 ) 136.1 218.4 (124.8 ) 93.6 Total identifiable intangibles $ 759.3 $ (184.1 ) $ 575.2 $ 690.2 $ (169.3 ) $ 520.9 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased. The Company’s intangible amortization expense was $5.8 million and $4.8 million for the three months ended September 30, 2016 and 2015 , respectively and $15.9 million and $14.9 million for the nine months ended September 30, 2016 and 2015 , respectively. Estimated amortization expense for amortizable intangible assets as of September 30, 2016 for the current year and the next five years are as follows: (in millions of dollars) 2016 2017 2018 2019 2020 2021 Estimated amortization expense (1) $ 21.5 $ 20.3 $ 17.6 $ 15.1 $ 12.5 $ 10.0 (1) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events. We test indefinite-lived intangibles for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. We performed this annual assessment, on a qualitative basis, as allowed by U.S. GAAP, for the majority of indefinite-lived trade names in the second quarter of 2016 and concluded that no impairment existed. For two of our indefinite-lived trade names that are not substantially above their carrying values, Mead ® and Hilroy ® , we performed quantitative tests (Step 1) in the second quarter of 2016. The following long-term growth rates and discount rates were used, 1.5% and 10.0% for Mead ® and 1.5% and 10.5% for Hilroy ® , respectively. We concluded that neither Mead ® nor Hilroy ® were impaired. In the fourth quarter of 2015 we performed a quantitative test, as we identified the recession in Brazil as a triggering event related to our trade name, Tilibra ® , primarily used in Brazil. While we concluded that no impairment existed, the trade name's fair value has been significantly reduced. Key financial assumptions utilized to determine the fair value of Tilibra ® included a long-term growth rate of 6.5% and a 14.5% discount rate. In 2016, the Tilibra ® trade name is performing in line with the forecast used in the fourth quarter of 2015 quantitative test; however, the economic conditions in Brazil could deteriorate further triggering additional future reviews. The fair values of Mead ® , Tilibra ® and Hilroy ® trade names are less than 30% above their carrying values. As of September 30, 2016 the carrying values of those trade names were as follows: Mead ® ( $113.3 million ), Tilibra ® ( $63.0 million ) and Hilroy ® ( $12.2 million ).

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring	9. Restructuring During 2016, the Company initiated cost savings plans related to the consolidation and integration of the recently acquired Pelikan Artline into the Company's already existing Australian and New Zealand business. In addition the Company initiated additional cost savings plans to further enhance its North American operations. During 2014, we initiated restructuring actions that further enhanced our ongoing efforts to centralize, control and streamline our global and regional operational, supply chain and administrative functions, primarily associated with our North American school, office and Computer Products Group workforce. The remaining balance reported at December 31, 2015 has been substantially paid in 2016. We recorded $0.4 million and $0.0 million of expense for the three months ended September 30, 2016 and 2015 , respectively and $4.8 million of expense and $0.3 million of income for the nine months ended September 30, 2016 and 2015 , respectively. Employee termination income in 2015 relates to the release of reserves no longer required. A summary of the activity in the restructuring accounts for the nine months ended September 30, 2016 and 2015 was as follows: (in millions of dollars) Balance at December 31, 2015 Provision Cash Non-cash Balance at September 30, 2016 Employee termination costs $ 0.9 $ 4.6 $ (4.4 ) $ 0.1 $ 1.2 Termination of lease agreements 0.1 0.2 (0.2 ) — 0.1 Total restructuring liability $ 1.0 $ 4.8 $ (4.6 ) $ 0.1 $ 1.3 (in millions of dollars) Balance at December 31, 2014 (Income)/ Provision Cash Non-cash Balance at September 30, 2015 Employee termination costs $ 7.8 $ (0.5 ) $ (5.2 ) $ (0.3 ) $ 1.8 Termination of lease agreements 0.6 0.2 (0.5 ) — 0.3 Total restructuring liability $ 8.4 $ (0.3 ) $ (5.7 ) $ (0.3 ) $ 2.1 We expect the remaining $1.2 million of employee termination costs to be substantially paid in the next eighteen months.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The reconciliation of income taxes for the three and nine month periods ended September 30, 2016 and 2015 , computed at the U.S. federal statutory income tax rate, compared to our effective income tax rate, was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Income tax expense computed at U.S. statutory income tax rate (35%) $ 13.2 $ 16.7 $ 37.5 $ 28.4 Interest on Brazilian Tax Assessment 0.8 0.7 2.1 2.1 Realized foreign exchange net loss on intercompany loans — — (10.7 ) — Revaluation of previously held equity interest 2.2 — (12.0 ) — Correction of deferred tax — — — (1.6 ) Miscellaneous (1.2 ) (2.1 ) 0.7 (2.1 ) Income tax expense as reported $ 15.0 $ 15.3 $ 17.6 $ 26.8 Effective tax rate 39.8 % 31.9 % 16.4 % 33.0 % For the nine months ended September 30, 2016 , we recorded an income tax expense of $17.6 million on income before taxes of $107.0 million . For the nine months ended September 30, 2015 , we reported an income tax expense of $26.8 million on income before taxes of $81.3 million . The low effective tax rate for the nine months ended September 30, 2016 is primarily due to the following: 1) under Australian tax laws, there is no tax expense on the $28.9 million gain arising from the PA Acquisition due to the revaluation of the Company's ownership interest to fair value and 2) tax benefits of $10.7 million on foreign exchange losses on the repayment of intercompany loans, for which the pre-tax effect is recorded in equity. The third quarter 2016 results include a downward refinement of $6.3 million on the gain recorded in the second quarter on the PA acquisition. As a result of this refinement to the pre-tax gain previously reported, the corresponding tax impact reported in the second quarter has been adjusted downward by $2.2 million in the quarter ended September 30, 2016 . The U.S. federal statute of limitations remains open for the year 2013 and forward. Foreign and U.S. state jurisdictions have statutes of limitations generally ranging from 2 to 5 years. Years still open to examination by foreign tax authorities in major jurisdictions include Australia ( 2012 forward), Brazil ( 2011 forward), Canada ( 2008 forward) and the U.K. ( 2014 forward). We are currently under examination in certain foreign jurisdictions. Income Tax Assessment In connection with our May 1, 2012 acquisition of Mead Consumer and Office Products Business ("Mead C&OP") we assumed all of the tax liabilities for the acquired foreign operations including Tilibra Produtos de Papelaria Ltda. ("Tilibra"). In December of 2012, the Federal Revenue Department of the Ministry of Finance of Brazil ("FRD") issued a tax assessment (the "Brazilian Tax Assessment") against Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the year 2007. A second assessment challenging the deduction of goodwill from Tilibra's taxable income for the years 2008, 2009 and 2010 was issued by FRD in October 2013. Tilibra is disputing both of the tax assessments through established administrative procedures. We believe we have meritorious defenses and intend to vigorously contest these matters; however, there can be no assurances that we will ultimately prevail. We are still in the administrative stages of the process to challenge the FRD's tax assessments, and the ultimate outcome will not be determined until the Brazilian tax appeal process is complete, which is expected to take a number of years. In addition, Tilibra's 2011-2012 tax years remain open and subject to audit, and there can be no assurances that we will not receive additional tax assessments regarding the goodwill for one or both of those years. The time limit for issuing an assessment for 2011 expires in December 2016. If the FRD's initial position is ultimately sustained, the amount assessed would materially and adversely affect our cash flow in the year of settlement. Because there is no settled legal precedent on which to base a definitive opinion as to whether we will ultimately prevail, we consider the outcome of this dispute to be uncertain. Since it is not more likely than not that we will prevail, in 2012, we recorded a reserve in the amount of $44.5 million (at December 31, 2012 exchange rates) in consideration of this contingency, of which $43.3 million was recorded as an adjustment to the purchase price and which included the 2007-2012 tax years plus penalties and interest through December 2012. Included in this reserve is an assumption of penalties at 75% , which is the standard penalty. While there is a possibility that a penalty of 150% could be imposed, based on the facts in our case and existing precedent, we believe the likelihood of a 150% penalty being imposed is not more likely than not. In the meantime, we will continue to actively monitor administrative and judicial court decisions and evaluate their impact, if any, on our legal assessment of the ultimate outcome of our case. In addition, we will continue to accrue interest related to this contingency until such time as the outcome is known or until evidence is presented that we are more likely than not to prevail. During the three months ended September 30, 2016 and 2015 we accrued additional interest as a charge to current income tax expense of $0.8 million and $0.7 million , respectively and for the nine months ended September 30, 2016 and 2015 , we accrued additional interest of $2.1 million and $2.1 million , respectively. At current exchange rates, our accrual through September 30, 2016 , including tax, penalties and interest is $36.5 million .

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	11. Earnings per Share Total outstanding shares as of September 30, 2016 and 2015 were 107.2 million and 107.4 million , respectively. Under our stock repurchase program, for the three and nine months ended September 30, 2015 we repurchased and retired 1.0 million and 6.1 million shares, respectively, of common stock. No shares were repurchased during the three or nine months ended September 30, 2016 . In addition, for the nine months ended September 30, 2016 and 2015 we acquired 0.7 million and 0.7 million shares, respectively, of treasury shares related to tax withholding for share-based compensation. The calculation of basic earnings per common share is based on the weighted average number of common shares outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per common share assumes that any common shares outstanding were increased by shares that would be issued upon exercise of those stock units for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized, net of tax. Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2016 2015 2016 2015 Weighted-average number of common shares outstanding — basic 107.2 108.0 106.8 109.7 Stock options 1.0 0.1 0.7 0.2 Stock-settled stock appreciation rights — 0.3 — 0.4 Restricted stock units 1.2 1.1 1.4 1.2 Adjusted weighted-average shares and assumed conversions — diluted 109.4 109.5 108.9 111.5 Awards of potentially dilutive shares of common stock, which have exercise prices that were higher than the average market price during the period, are not included in the computation of dilutive earnings per share as their effect would have been anti-dilutive. For the three and nine months ended September 30, 2016 these shares were approximately 3.7 million and 3.7 million , respectively. For the three and nine months ended September 30, 2015 these shares were approximately 7.0 million and 5.4 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	12. Derivative Financial Instruments We are exposed to various market risks, including changes in foreign currency exchange rates and interest rate changes. We enter into financial instruments to manage and reduce the impact of these risks, not for trading or speculative purposes. The counterparties to these financial instruments are major financial institutions. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged include the U.S. dollar, Euro, Australian dollar, Canadian dollar, British pound and Japanese Yen. We are subject to credit risk, which relates to the ability of counterparties to meet their contractual payment obligations or the potential non-performance by counterparties to financial instrument contracts. Management continues to monitor the status of our counterparties and will take action, as appropriate, to further manage our counterparty credit risk. There are no credit contingency features in our derivative financial instruments. When hedge accounting is applicable, on the date we enter into a derivative, the derivative is designated as a hedge of the identified exposure. We measure the effectiveness of our hedging relationships both at hedge inception and on an ongoing basis. Forward Currency Contracts We enter into forward foreign currency contracts to reduce the effect of fluctuating foreign currencies, primarily on foreign denominated inventory purchases and intercompany loans. The majority of the Company’s exposure to local currency movements is in Europe, Australia, Canada, Brazil, Mexico and Japan. Forward currency contracts are used to hedge foreign denominated inventory purchases for Europe, Australia, Canada and Japan and are designated as cash flow hedges. Unrealized gains and losses on these contracts for inventory purchases are deferred in other comprehensive income (loss) until the contracts are settled and the underlying hedged transactions are recognized, at which time the deferred gains or losses will be reported in the " Cost of products sold " line in the " Consolidated Statements of Income ." As of September 30, 2016 and December 31, 2015 , we had cash-flow-designated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $101.7 million and $68.2 million , respectively. Forward currency contracts used to hedge foreign denominated intercompany loans are not designated as hedging instruments. Gains and losses on these derivative instruments are recognized within " Other expense (income), net " in the " Consolidated Statements of Income " and are largely offset by the change in the current translated value of the hedged item. In the first of quarter of 2016, we also took out a forward currency contract to hedge an expected intercompany dividend, which also was not designated as a hedging instrument. The periods of the forward foreign exchange contracts correspond to the periods of the hedged transactions, and do not extend beyond September 2017 . As of September 30, 2016 and December 31, 2015 , we had undesignated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $79.0 million and $33.3 million , respectively. The following table summarizes the fair value of our derivative financial instruments as of September 30, 2016 and December 31, 2015 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions of dollars) Balance Sheet September 30, 2016 December 31, Balance Sheet September 30, 2016 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.3 $ 1.9 Other current liabilities $ 1.6 $ 0.3 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.6 0.7 Other current liabilities — 0.1 Total derivatives $ 0.9 $ 2.6 $ 1.6 $ 0.4 The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2016 and 2015 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in OCI (Effective Portion) Location of (Gain) Loss Reclassified from OCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts $ (0.6 ) $ 3.1 Cost of products sold $ 1.3 $ (1.8 ) The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in OCI (Effective Portion) Location of (Gain) Loss Reclassified from OCI to Income Amount of (Gain) Loss Nine Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts $ (4.4 ) $ 7.3 Cost of products sold $ 2.1 $ (9.1 ) The Effect of Derivatives Not Designated as Hedging Instruments on the Condensed Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Foreign exchange contracts Other expense (income), net $ (1.1 ) $ (1.9 ) $ (2.7 ) $ (0.9 )

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Of Financial Instruments	13. Fair Value of Financial Instruments In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, as described below: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 Unadjusted quoted prices in active markets for similar assets or liabilities, or Unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or Inputs other than quoted prices that are observable for the asset or liability Level 3 Unobservable inputs for the asset or liability We utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. We have determined that our financial assets and liabilities are Level 2 in the fair value hierarchy. The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2016 and December 31, 2015 : (in millions of dollars) September 30, December 31, Assets: Forward currency contracts $ 0.9 $ 2.6 Liabilities: Forward currency contracts $ 1.6 $ 0.4 Our forward currency contracts are included in " Other current assets " or " Other current liabilities " and mature within 12 months. The forward foreign currency exchange contracts are primarily valued based on the foreign currency spot and forward rates quoted by the banks or foreign currency dealers. As such, these derivative instruments are classified within Level 2. The fair values of cash and cash equivalents, notes payable to banks, accounts receivable and accounts payable approximate carrying amounts due principally to their short maturities. The carrying amount of total debt was $790.4 million and $729.0 million and the estimated fair value of total debt was $820.4 million and $740.3 million at September 30, 2016 and December 31, 2015 , respectively. The fair values are determined from quoted market prices, where available, and from investment bankers using current interest rates considering credit ratings and the remaining time to maturity.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	14. Accumulated Other Comprehensive Income (Loss) Comprehensive income is defined as net income (loss) and other changes in stockholders’ equity from transactions and other events from sources other than stockholders. The components of, and changes in, accumulated other comprehensive income (loss), net of tax were as follows: (in millions of dollars) Derivative Unrecognized Accumulated Balance at December 31, 2015 $ 0.8 $ (302.7 ) $ (127.3 ) $ (429.2 ) Other comprehensive income (loss) before reclassifications, net of tax (3.0 ) 35.4 7.8 40.2 Amounts reclassified from accumulated other comprehensive income, net of tax 1.4 — 2.2 3.6 Balance at September 30, 2016 $ (0.8 ) $ (267.3 ) $ (117.3 ) $ (385.4 ) The reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (in millions of dollars) Amount Reclassified from Accumulated Other Comprehensive Income Amount Reclassified from Accumulated Other Comprehensive Income Location on Income Statement Details about Accumulated Other Comprehensive Income Components (Loss) gain on cash flow hedges: Foreign exchange contracts $ (1.3 ) $ 1.8 $ (2.1 ) $ 9.1 Cost of products sold Tax benefit (expense) 0.5 (0.6 ) 0.7 (2.7 ) Income tax expense Net of tax $ (0.8 ) $ 1.2 $ (1.4 ) $ 6.4 Defined benefit plan items: Amortization of actuarial loss $ (0.8 ) $ (1.0 ) $ (2.8 ) $ (3.2 ) (1) Amortization of prior service cost (0.1 ) — (0.3 ) (0.2 ) (1) Total before tax (0.9 ) (1.0 ) (3.1 ) (3.4 ) Tax benefit 0.1 0.2 0.9 1.4 Income tax expense Net of tax $ (0.8 ) $ (0.8 ) $ (2.2 ) $ (2.0 ) Total reclassifications for the period, net of tax $ (1.6 ) $ 0.4 $ (3.6 ) $ 4.4 (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See " Note 5. Pension and Other Retiree Benefits " for additional details).

Information On Business Segment

Information On Business Segments	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Information on Business Segments	15. Information on Business Segments ACCO Brands is one of the world's largest designers, marketers and manufacturers of branded business, academic and consumer products. The Company’s three business segments are described below. ACCO Brands North America and ACCO Brands International ACCO Brands North America and ACCO Brands International design, market, source, manufacture and sell traditional office products, academic supplies and calendar products. ACCO Brands North America comprises the U.S. and Canada, and ACCO Brands International comprises the rest of the world, primarily Northern Europe, Australia, Brazil and Mexico. On May 2, 2016, the Company completed the acquisition of the remaining 50% interest in its former joint-venture, Pelikan Artline, which it did not already own. Prior to the PA Acquisition, the Pelikan Artline joint venture was accounted for under the equity method. Accordingly, the results of Pelikan Artline are included in the Company's condensed consolidated financial statements from the date of the PA Acquisition, May 2, 2016. Pelikan Artline is a premier distributor of academic, consumer and business products in Australia and New Zealand. Pelikan Artline's product categories include writing instruments, notebooks, binding and lamination, visual communication, cleaning and janitorial supplies, as well as general stationery. Its industry-leading brands include Artline, Quartet and GBC (Pelikan Artline was ACCO Brands' distributor), Spirax, and Texta, among others. Pelikan Artline has been included in the ACCO Brands International segment. Our business, academic and calendar product lines use name brands such as Artline ® , AT-A-GLANCE ® , Derwent ® , Five Star ® , GBC ® , Hilroy ® , Marbig ® , Mead ® , NOBO ® , Quartet ® , Rexel, Swingline ® , Tilibra ® , Wilson Jones ® and many others. Products and brands are not confined to one channel or product category and are sold based on end-user preference in each geographic location. The majority of our office products, such as stapling, binding and laminating equipment and related consumable supplies, shredders and whiteboards, are used by businesses. Most of these end-users purchase their products from our customers, which include traditional office supply resellers, wholesalers and other retailers, including on-line retailers. We also supply some of our products directly to large commercial and industrial end-users, and provide business machine maintenance and certain repair services. Additionally, we also supply private label products within the office products sector. Our academic products include notebooks, folders, decorative calendars and stationery products. We distribute our academic products primarily through mass merchandisers, and other retailers, such as grocery, drug and office superstores as well as on-line retailers. We also supply private label products within the academic products sector. Our calendar products are sold through all the same channels where we sell office or school products, as well as directly to consumers both on-line and through direct mail. Our customers are primarily large global and regional resellers of our products including traditional office supply resellers, wholesalers and other retailers, including on-line retailers. Mass merchandisers and retail channels primarily sell to individual consumers but also to small businesses. We also sell to commercial contract dealers, wholesalers, distributors and independent dealers who primarily serve business end-users. Over half of our product sales by our customers are to business end-users, who generally seek premium products that have added value or ease-of-use features and a reputation for reliability, performance and professional appearance. Some of our binding and laminating equipment products are sold directly to high-volume end-users and commercial reprographic centers. We also sell our directly to consumers. Computer Products Group Our Computer Products Group designs, sources, distributes, markets and sells accessories for laptop and desktop computers and tablets. These accessories primarily include security products, input devices such as presenters, mice and trackballs, ergonomic aids such as foot and wrist rests, docking stations, and other PC and tablet accessories. We sell these products mostly under the Kensington ® , Microsaver ® and ClickSafe ® brand names, with the majority of revenue coming from the U.S. and Northern Europe. Our computer products are manufactured by third-party suppliers, principally in Asia, and are distributed from our regional facilities. Our computer products are sold primarily to consumer electronics retailers, information technology value-added resellers, original equipment manufacturers, and office products retailers, as well as directly to consumers on-line. Net sales by business segment for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 ACCO Brands North America $ 273.3 $ 279.8 $ 718.1 $ 715.1 ACCO Brands International 128.5 104.3 315.1 295.6 Computer Products Group 29.5 29.5 86.3 87.6 Net sales $ 431.3 $ 413.6 $ 1,119.5 $ 1,098.3 Operating income by business segment for the three and nine months ended September 30, 2016 and 2015 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 ACCO Brands North America $ 48.6 $ 48.4 $ 110.5 $ 104.1 ACCO Brands International 16.7 11.3 23.4 20.8 Computer Products Group 3.1 2.7 8.0 6.9 Segment operating income 68.4 62.4 141.9 131.8 Corporate (12.7 ) (7.6 ) (34.3 ) (25.2 ) Operating income (a) 55.7 54.8 107.6 106.6 Interest expense 13.0 11.0 36.5 33.5 Interest income (1.8 ) (1.9 ) (5.1 ) (5.3 ) Equity in earnings of joint venture — (2.5 ) (2.1 ) (5.1 ) Other expense (income), net 6.8 0.3 (28.7 ) 2.2 Income before income tax $ 37.7 $ 47.9 $ 107.0 $ 81.3 (a) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investments

Joint-Venture Investments	9 Months Ended
	Sep. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Joint-Venture Investments	16. Joint-Venture Investment Summarized below is the financial information for the Pelikan Artline JV, in which we owned a 50% non-controlling interest, which was accounted for under the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint venture " in the " Consolidated Statements of Income ." On May 2, 2016, the Company completed the PA Acquisition and accordingly, the results of the Pelikan Artline JV are included in the Company's condensed consolidated financial statements from the date of the PA Acquisition, May 2, 2016. See " Note 3. Acquisition " for details on the PA Acquisition. Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2015 2016 2015 Net sales $ 26.2 $ 34.9 $ 74.6 Gross profit 12.7 14.1 31.8 Net income 5.1 4.1 10.3 (in millions of dollars) December 31, Current assets $ 76.6 Non-current assets 43.6 Current liabilities 37.5 Non-current liabilities 13.1

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	17. Commitments and Contingencies Pending Litigation - Brazil Tax Assessment In connection with our May 1, 2012 acquisition of Mead C&OP we assumed all of the tax liabilities for the acquired foreign operations. See " Note 10. Income Taxes - Income Tax Assessment" for details on tax assessments issued by the FRD against our acquired indirect subsidiary, Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the years 2007 through 2010. Other Pending Litigation There are various other claims, lawsuits and pending actions against us incidental to our operations. It is the opinion of management that (other than the Brazilian Tax Assessment) the ultimate resolution of these matters will not have a material adverse effect on our consolidated financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be successful in our defense of any of these matters or that an adverse outcome in any matter will not affect our results of operations, financial condition or cash flow. Environmental We are subject to national, state, provincial and/or local environmental laws and regulations concerning the discharge of materials into the environment and the handling, disposal and clean-up of waste materials and otherwise relating to the protection of the environment. It is not possible to quantify with certainty the potential impact of actions regarding environmental matters, particularly remediation and other compliance efforts that we may undertake in the future. In the opinion of our management, compliance with the present environmental protection laws, before taking into account estimated recoveries from third parties, will not have a material adverse effect upon our capital expenditures, financial condition and results of operations or competitive position.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	9 Months Ended
	Sep. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Information	18. Condensed Consolidating Financial Information Certain of the Company’s 100% owned domestic subsidiaries are required to jointly and severally, fully and unconditionally guarantee the 6.75% Senior Unsecured Notes that are due in the year 2020. Rather than filing separate financial statements for each guarantor subsidiary with the SEC, the Company has elected to present the following condensed consolidating financial statements, which includes the condensed consolidating statements of comprehensive income and results of operations for the three and nine months ended September 30, 2016 and 2015 , cash flows for the nine months ended September 30, 2016 , and 2015 , and financial position as of September 30, 2016 and December 31, 2015 of the Company and its guarantor and non-guarantor subsidiaries (in each case carrying investments under the equity method), and the eliminations necessary to arrive at the reported amounts included in the condensed consolidated financial statements of the Company. Condensed Consolidating Balance Sheets (Unaudited) September 30, 2016 (in millions of dollars) Parent Guarantors Non-Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 11.5 $ 11.0 $ 78.5 $ — $ 101.0 Accounts receivable, net — 162.7 182.0 — 344.7 Inventories — 138.9 124.6 — 263.5 Receivables from affiliates 4.2 550.4 68.8 (623.4 ) — Other current assets 2.2 11.8 16.6 — 30.6 Total current assets 17.9 874.8 470.5 (623.4 ) 739.8 Property, plant and equipment, net 3.9 98.0 100.2 — 202.1 Deferred income taxes — — 27.3 — 27.3 Goodwill — 330.7 264.9 — 595.6 Identifiable intangibles, net 57.4 370.9 146.9 — 575.2 Other non-current assets 2.5 1.1 13.0 — 16.6 Investment in, long-term receivable from affiliates 1,566.9 863.2 441.0 (2,871.1 ) — Total assets $ 1,648.6 $ 2,538.7 $ 1,463.8 $ (3,494.5 ) $ 2,156.6 Liabilities and Stockholders’ Equity Current liabilities: Notes payable $ 20.0 $ — $ — $ — $ 20.0 Current portion of long-term debt — — 4.4 — 4.4 Accounts payable — 82.1 68.4 — 150.5 Accrued compensation 3.2 16.3 18.7 — 38.2 Accrued customer programs liabilities — 43.6 38.9 — 82.5 Accrued interest 14.2 — 0.4 — 14.6 Other current liabilities 3.2 20.8 39.4 — 63.4 Payables to affiliates 10.0 209.7 238.0 (457.7 ) — Total current liabilities 50.6 372.5 408.2 (457.7 ) 373.6 Long-term debt, net 575.1 — 184.7 — 759.8 Long-term notes payable to affiliates 178.2 26.7 — (204.9 ) — Deferred income taxes 114.9 — 32.9 — 147.8 Pension and post-retirement benefit obligations 1.4 52.1 21.7 — 75.2 Other non-current liabilities 4.3 19.7 52.1 — 76.1 Total liabilities 924.5 471.0 699.6 (662.6 ) 1,432.5 Stockholders’ equity: Common stock 1.1 448.1 154.7 (602.8 ) 1.1 Treasury stock (16.9 ) — — — (16.9 ) Paid-in capital 2,003.1 1,551.1 743.0 (2,294.1 ) 2,003.1 Accumulated other comprehensive loss (385.4 ) (67.7 ) (262.8 ) 330.5 (385.4 ) (Accumulated deficit) retained earnings (877.8 ) 136.2 129.3 (265.5 ) (877.8 ) Total stockholders’ equity 724.1 2,067.7 764.2 (2,831.9 ) 724.1 Total liabilities and stockholders’ equity $ 1,648.6 $ 2,538.7 $ 1,463.8 $ (3,494.5 ) $ 2,156.6 Condensed Consolidating Balance Sheets December 31, 2015 (in millions of dollars) Parent Guarantors Non-Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 0.8 $ 0.3 $ 54.3 $ — $ 55.4 Accounts receivable, net — 163.8 205.5 — 369.3 Inventories — 125.8 77.8 — 203.6 Receivables from affiliates 4.4 474.6 64.5 (543.5 ) — Other current assets 1.1 10.8 13.4 — 25.3 Total current assets 6.3 775.3 415.5 (543.5 ) 653.6 Property, plant and equipment, net 3.7 107.8 97.6 — 209.1 Deferred income taxes — — 25.1 — 25.1 Goodwill — 330.8 166.1 — 496.9 Identifiable intangibles, net 57.4 382.0 81.5 — 520.9 Other non-current assets 3.1 0.8 43.9 — 47.8 Investment in, long-term receivable from affiliates 1,545.7 903.8 441.0 (2,890.5 ) — Total assets $ 1,616.2 $ 2,500.5 $ 1,270.7 $ (3,434.0 ) $ 1,953.4 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ — $ 86.6 $ 61.0 $ — $ 147.6 Accrued compensation 3.8 17.9 12.3 — 34.0 Accrued customer programs liabilities — 63.9 44.8 — 108.7 Accrued interest 6.3 — — — 6.3 Other current liabilities 2.3 22.9 33.5 — 58.7 Payables to affiliates 5.6 210.0 239.5 (455.1 ) — Total current liabilities 18.0 401.3 391.1 (455.1 ) 355.3 Long-term debt, net 720.5 — — — 720.5 Long-term notes payable to affiliates 178.2 26.7 21.0 (225.9 ) — Deferred income taxes 113.5 — 28.8 — 142.3 Pension and post-retirement benefit obligations 1.5 55.2 32.4 — 89.1 Other non-current liabilities 3.3 20.8 40.9 — 65.0 Total liabilities 1,035.0 504.0 514.2 (681.0 ) 1,372.2 Stockholders’ equity: Common stock 1.1 448.0 227.5 (675.5 ) 1.1 Treasury stock (11.8 ) — — — (11.8 ) Paid-in capital 1,988.3 1,551.1 743.2 (2,294.3 ) 1,988.3 Accumulated other comprehensive loss (429.2 ) (68.8 ) (305.8 ) 374.6 (429.2 ) (Accumulated deficit) retained earnings (967.2 ) 66.2 91.6 (157.8 ) (967.2 ) Total stockholders’ equity 581.2 1,996.5 756.5 (2,753.0 ) 581.2 Total liabilities and stockholders’ equity $ 1,616.2 $ 2,500.5 $ 1,270.7 $ (3,434.0 ) $ 1,953.4 Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Three Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 261.8 $ 180.1 $ (10.6 ) $ 431.3 Cost of products sold — 176.3 121.4 (10.6 ) 287.1 Gross profit — 85.5 58.7 — 144.2 Advertising, selling, general and administrative expenses 11.3 38.2 32.8 — 82.3 Amortization of intangibles 0.1 3.3 2.4 — 5.8 Restructuring charges (credits) — (0.1 ) 0.5 — 0.4 Operating income (loss) (11.4 ) 44.1 23.0 — 55.7 (Income) expense from affiliates (0.6 ) (3.6 ) 4.2 — — Interest expense 11.1 — 1.9 — 13.0 Interest income — — (1.8 ) — (1.8 ) Other expense (income), net 0.1 (0.1 ) 6.8 — 6.8 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (22.0 ) 47.8 11.9 — 37.7 Income tax expense 8.2 — 6.8 — 15.0 Income (loss) before earnings of wholly owned subsidiaries (30.2 ) 47.8 5.1 — 22.7 Earnings of wholly owned subsidiaries 52.9 3.3 — (56.2 ) — Net income $ 22.7 $ 51.1 $ 5.1 $ (56.2 ) $ 22.7 Comprehensive income $ 21.0 $ 51.6 $ 2.9 $ (54.5 ) $ 21.0 Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Three Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 271.6 $ 152.6 $ (10.6 ) $ 413.6 Cost of products sold — 182.6 107.9 (10.6 ) 279.9 Gross profit — 89.0 44.7 — 133.7 Advertising, selling, general and administrative expenses 9.3 40.6 24.2 — 74.1 Amortization of intangibles 0.1 3.9 0.8 — 4.8 Operating income (loss) (9.4 ) 44.5 19.7 — 54.8 (Income) expense from affiliates (0.4 ) (5.1 ) 5.5 — — Interest expense 11.2 — (0.2 ) — 11.0 Interest income — — (1.9 ) — (1.9 ) Equity in earnings of joint ventures — — (2.5 ) — (2.5 ) Other expense (income), net (0.6 ) 2.5 (1.6 ) — 0.3 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (19.6 ) 47.1 20.4 — 47.9 Income tax expense 8.4 — 6.9 — 15.3 Income (loss) before earnings of wholly owned subsidiaries (28.0 ) 47.1 13.5 — 32.6 Earnings of wholly owned subsidiaries 60.6 11.1 — (71.7 ) — Net income $ 32.6 $ 58.2 $ 13.5 $ (71.7 ) $ 32.6 Comprehensive (loss) income $ (37.8 ) $ 58.2 $ (51.0 ) $ (7.2 ) $ (37.8 ) Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Nine Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 697.2 $ 454.8 $ (32.5 ) $ 1,119.5 Cost of products sold — 477.5 313.1 (32.5 ) 758.1 Gross profit — 219.7 141.7 — 361.4 Advertising, selling, general and administrative expenses 34.8 111.1 87.2 — 233.1 Amortization of intangibles 0.1 10.8 5.0 — 15.9 Restructuring charges — — 4.8 — 4.8 Operating income (loss) (34.9 ) 97.8 44.7 — 107.6 (Income) expense from affiliates (1.1 ) (11.9 ) 13.0 — — Interest expense 32.7 — 3.8 — 36.5 Interest income — — (5.1 ) — (5.1 ) Equity in earnings of joint ventures — — (2.1 ) — (2.1 ) Other (income) expense, net (1.7 ) 0.7 (27.7 ) — (28.7 ) Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (64.8 ) 109.0 62.8 — 107.0 Income tax expense 1.9 — 15.7 — 17.6 Income (loss) before earnings of wholly owned subsidiaries (66.7 ) 109.0 47.1 — 89.4 Earnings of wholly owned subsidiaries 156.1 43.1 — (199.2 ) — Net income $ 89.4 $ 152.1 $ 47.1 $ (199.2 ) $ 89.4 Comprehensive income $ 133.2 $ 153.2 $ 90.1 $ (243.3 ) $ 133.2 Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Nine Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 699.4 $ 435.3 $ (36.4 ) $ 1,098.3 Cost of products sold — 481.5 312.6 (36.4 ) 757.7 Gross profit — 217.9 122.7 — 340.6 Advertising, selling, general and administrative expenses 30.2 113.7 75.5 — 219.4 Amortization of intangibles 0.1 12.1 2.7 — 14.9 Restructuring credits — (0.3 ) — — (0.3 ) Operating income (loss) (30.3 ) 92.4 44.5 — 106.6 (Income) expense from affiliates (1.0 ) (16.2 ) 17.2 — — Interest expense 34.1 — (0.6 ) — 33.5 Interest income — — (5.3 ) — (5.3 ) Equity in earnings of joint ventures — — (5.1 ) — (5.1 ) Other expense (income), net 1.4 2.0 (1.2 ) — 2.2 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (64.8 ) 106.6 39.5 — 81.3 Income tax expense 14.0 — 12.8 — 26.8 Income (loss) before earnings of wholly owned subsidiaries (78.8 ) 106.6 26.7 — 54.5 Earnings of wholly owned subsidiaries 133.3 26.2 — (159.5 ) — Net income $ 54.5 $ 132.8 $ 26.7 $ (159.5 ) $ 54.5 Comprehensive (loss) income $ (77.5 ) $ 132.7 $ (94.6 ) $ (38.1 ) $ (77.5 ) Condensed Consolidating Statement of Cash Flows (Unaudited) Nine Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non-Guarantors Consolidated Net cash provided (used) by operating activities $ (42.1 ) $ 89.8 $ 62.3 $ 110.0 Investing activities: Additions to property, plant and equipment — (4.8 ) (6.3 ) (11.1 ) Payments for (proceeds from) interest in affiliates — 74.4 (74.4 ) — Proceeds from the disposition of assets — — 0.8 0.8 Cost of acquisition, net of cash acquired — — (88.8 ) (88.8 ) Net cash (used) provided by investing activities — 69.6 (168.7 ) (99.1 ) Financing activities: Intercompany financing 100.9 (76.2 ) (24.7 ) — Net dividends 82.1 (72.5 ) (9.6 ) — Proceeds from long-term borrowings — — 187.4 187.4 Repayments of long-term debt (148.0 ) — (15.5 ) (163.5 ) Borrowings of notes payable, net 20.0 — (12.2 ) 7.8 Payments for debt issuance costs — — (0.8 ) (0.8 ) Payments related to tax withholding for share-based compensation (5.0 ) — — (5.0 ) Excess tax benefit from share-based compensation 0.9 — — 0.9 Proceeds from the exercise of stock options 1.9 — — 1.9 Net cash provided (used) by financing activities 52.8 (148.7 ) 124.6 28.7 Effect of foreign exchange rate changes on cash and cash equivalents — — 6.0 6.0 Net increase in cash and cash equivalents 10.7 10.7 24.2 45.6 Cash and cash equivalents: Beginning of the period 0.8 0.3 54.3 55.4 End of the period $ 11.5 $ 11.0 $ 78.5 $ 101.0 Condensed Consolidating Statement of Cash Flows (Unaudited) Nine Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non-Guarantors Consolidated Net cash provided (used) by operating activities $ (43.7 ) $ 69.2 $ 44.2 $ 69.7 Investing activities: Additions to property, plant and equipment — (9.7 ) (11.7 ) (21.4 ) Payments for (proceeds from) interest in affiliates — 14.9 (14.9 ) — Proceeds from the disposition of assets — — 2.7 2.7 Net cash (used) provided by investing activities — 5.2 (23.9 ) (18.7 ) Financing activities: Intercompany financing 48.0 (59.6 ) 11.6 — Net dividends 18.0 (14.9 ) (3.1 ) — Proceeds from long-term borrowings 300.0 — — 300.0 Repayments of long-term debt (320.1 ) — — (320.1 ) Borrowings (repayments) of notes payable, net 47.0 — (0.8 ) 46.2 Payments for debt issuance costs (1.7 ) — — (1.7 ) Repurchases of common stock (46.0 ) — — (46.0 ) Payments related to tax withholding for share-based compensation (5.9 ) — — (5.9 ) Proceeds from the exercise of stock options 0.5 — — 0.5 Net cash provided (used) by financing activities 39.8 (74.5 ) 7.7 (27.0 ) Effect of foreign exchange rate changes on cash and cash equivalents — — (6.3 ) (6.3 ) Net increase (decrease) in cash and cash equivalents (3.9 ) (0.1 ) 21.7 17.7 Cash and cash equivalents: Beginning of the period 9.7 0.1 43.4 53.2 End of the period $ 5.8 $ — $ 65.1 $ 70.9

Subsequent Event (Notes)

Subsequent Event (Notes)	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Event	19. Subsequent Event On October 21, 2016 , the Company and the Company’s indirect wholly-owned subsidiary, ACCO Europe Limited (the "Purchaser") entered into a share purchase agreement (the "Purchase Agreement") with an entity controlled by J. W. Childs, pursuant to which the Purchaser will acquire the entire issued share capital of Esselte Group Holdings AB ("Esselte") for approximately €296.9 million ( US$333.1 million based on September 30, 2016 exchange rates) in cash (the Esselte Acquisition"). The purchase price is subject to certain adjustments based on net debt and working capital as detailed in the Purchase Agreement. The Company is a party to the Purchase Agreement solely for the purposes of guaranteeing the obligations of the Purchaser. The completion of the Esselte Acquisition is subject to customary closing conditions, including conditions relating to required antitrust approvals. The Esselte Acquisition is expected to close in early 2017. Esselte is a leading European manufacturer and marketer of branded business products. It takes products to market under the Leitz, Rapid and Esselte brands in the storage and organization, stapling and punch, business machines and do-it-yourself tools product categories. The Esselte Acquisition will be funded with cash and Euro-denominated bank debt. In anticipation of the Esselte Acquisition, the Company entered into a Third Amendment to Second Amended and Restated Credit Agreement, dated October 21, 2016 (the "Third Amendment"), which amends, in certain respects, the Second Amended and Restated Credit Agreement, dated as of April 28, 2015, as amended, among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto (as further amended by the Third Amendment, the "Existing Credit Agreement"). Pursuant to the Third Amendment, the Company and certain lenders party thereto have agreed to restate the Existing Credit Agreement in order to, among other things, provide financing for the Esselte Acquisition. The agreement to restate the Existing Credit Agreement is subject to the satisfaction of the conditions set forth in the Third Amendment, including, without limitation, consummation of the Esselte Acquisition and related transactions. The restated Existing Credit Agreement ("Third Amended and Restated Credit Agreement") will provide for a five -year senior secured credit facility that will, among other things (i) provide funds to repay, in full, all outstanding US Dollar denominated term loans under the Existing Credit Agreement; (ii) provide funds to repay, in part, Australian Dollar denominated term loans under the Existing Credit Agreement and continue such loans in an aggregate principal amount of A$80 million ; (iii) make available new Euro denominated term loans in the aggregate principal amount of €300 million ; and (iv) establish a revolving credit facility of US$400 million , thereby increasing the Existing Credit Agreement revolving credit facility by US$100 million . Substantially all of the proceeds from the Euro denominated term loans will be applied toward financing the Esselte Acquisition and related costs. The applicable interest rates applied to Eurodollar loans and loans made at the Base Rate (as defined in the Third Amended and Restated Credit Agreement) will be substantially the same as under the Existing Credit Agreement. The Company will be required to meet the same financial covenants as in effect under the Existing Credit Agreement. Transaction costs related to the Esselte Acquisition of $2.0 million and $4.3 million were incurred during the second and third quarters of 2016, respectively, and were reported as advertising, selling, general and administrative expenses.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Calculation of Consideration Given for Pelikan Artline	The calculation of consideration given in the PA Acquisition is described in the following table. (in millions of dollars) At May 2, 2016 Purchase price, net of working capital adjustments $ 103.7 Fair value of previously held equity interest 69.3 Consideration for Pelikan Artline $ 173.0
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions of dollars) At May 2, 2016 Calculation of Goodwill: Purchase price, net of working capital adjustments $ 103.7 Fair value of previously held equity interest 69.3 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 21.7 Deferred tax liabilities 0.2 Debt 24.7 Other non-current liabilities 1.4 Fair value of liabilities assumed $ 48.0 Less fair value of assets acquired: Cash acquired 14.9 Accounts receivable 27.0 Inventory 24.1 Property and equipment 2.2 Identifiable intangibles 58.0 Deferred tax assets 5.7 Other assets 8.6 Fair value of assets acquired $ 140.5 Goodwill $ 80.5
Pro Forma Consolidated Results	Had the PA Acquisition occurred on January 1, 2015, unaudited pro forma consolidated results for the three and nine month periods ending September 30, 2016 and 2015 would have been as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollar, except per share data) 2016 2015 2016 2015 Net sales $ 431.3 $ 440.9 $ 1,155.5 $ 1,176.9 Net income 29.2 33.7 59.2 86.4 Net income per common share (diluted) $ 0.27 $ 0.31 $ 0.54 $ 0.77

Long-Term Debt And Short-Term26

Long-Term Debt And Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of their security interests, consisted of the following as of September 30, 2016 and December 31, 2015 : (in millions of dollars) September 30, December 31, U.S. Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 2.03% at September 30, 2016 and 1.88% at December 31, 2015) $ 81.0 $ 229.0 Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.28% at September 30, 2016) 75.4 — U.S. Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 2.01% at September 30, 2016) 20.0 — Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.34% at September 30, 2016) 113.8 — Senior Unsecured Notes, due April 2020 (fixed interest rate of 6.75%) 500.0 500.0 Other borrowings 0.2 — Total debt 790.4 729.0 Less: Current portion 24.4 — Debt issuance costs, unamortized 6.2 8.5 Long-term debt, net $ 759.8 $ 720.5

Pension And Other Retiree Ben27

Pension And Other Retiree Benefits (Tables)	9 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Components of Net Periodic Benefit Cost for Pension and Post-Retirement Plans	The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2016 2015 2016 2015 2016 2015 Service cost $ 0.4 $ 0.4 $ 0.2 $ 0.3 $ — $ 0.1 Interest cost 1.8 2.1 2.5 3.3 — 0.2 Expected return on plan assets (2.9 ) (3.0 ) (4.2 ) (5.6 ) — — Amortization of net loss (gain) 0.4 0.6 0.5 0.6 (0.1 ) (0.2 ) Amortization of prior service cost (credit) 0.1 0.1 — — — (0.1 ) Curtailment gain — — — — (0.6 ) — Net periodic benefit (income) cost $ (0.2 ) $ 0.2 $ (1.0 ) $ (1.4 ) $ (0.7 ) $ — Nine Months Ended September 30, Pension Benefits Post-retirement U.S. International (in millions of dollars) 2016 2015 2016 2015 2016 2015 Service cost $ 1.0 $ 1.2 $ 0.6 $ 0.7 $ — $ 0.1 Interest cost 5.4 6.5 7.9 9.7 0.2 0.3 Expected return on plan assets (8.9 ) (9.2 ) (13.4 ) (16.5 ) — — Amortization of net loss (gain) 1.4 1.6 1.7 1.8 (0.3 ) (0.2 ) Amortization of prior service cost (credit) 0.3 0.3 — — — (0.1 ) Curtailment gain — — — — (0.6 ) (0.2 ) Settlement gain — — — — — (0.3 ) Net periodic benefit (income) cost $ (0.8 ) $ 0.4 $ (3.2 ) $ (4.3 ) $ (0.7 ) $ (0.4 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2016 and 2015 : Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Stock option compensation expense $ 0.6 $ 1.0 $ 2.2 $ 2.9 RSU compensation expense 1.0 1.0 3.6 3.8 PSU compensation expense 2.6 0.9 6.3 3.8 Total stock-based compensation expense $ 4.2 $ 2.9 $ 12.1 $ 10.5
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2016 : September 30, 2016 Unrecognized Weighted Average Compensation Years Expense To Be (in millions of dollars, except weighted average years) Expense Recognized Over Stock options $2.3 1.1 RSUs $4.4 1.8 PSUs $9.9 1.8

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Components of Inventory	Inventories are stated at the lower of cost or market value. The components of inventories were as follows: (in millions of dollars) September 30, December 31, Raw materials $ 33.2 $ 33.3 Work in process 3.4 2.6 Finished goods 226.9 167.7 Total inventories $ 263.5 $ 203.6

Goodwill And Identifiable Int30

Goodwill And Identifiable Intangibles (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Net Carrying Amount of Goodwill by Segment	Changes in the net carrying amount of goodwill by segment were as follows: (in millions of dollars) ACCO ACCO Computer Total Balance at December 31, 2015 $ 377.5 $ 112.6 $ 6.8 $ 496.9 PA Acquisition (preliminary) — 80.5 — 80.5 Translation 2.9 15.3 — 18.2 Balance at September 30, 2016 $ 380.4 $ 208.4 $ 6.8 $ 595.6 Goodwill $ 511.3 $ 292.6 $ 6.8 $ 810.7 Accumulated impairment losses (130.9 ) (84.2 ) — (215.1 ) Balance at September 30, 2016 $ 380.4 $ 208.4 $ 6.8 $ 595.6
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	The preliminary allocations of the acquired identifiable intangibles acquired in the PA Acquisition are as follows: (in millions of dollars) Estimated Fair Value Estimated Average Remaining Useful Life Customer relationships $ 36.0 12 Years Trade names - amortizable 22.0 12-30 Years Total identifiable intangibles acquired $ 58.0
Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets	The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2016 and December 31, 2015 were as follows: September 30, 2016 December 31, 2015 (in millions of dollars) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 483.6 $ (44.5 ) (1) $ 439.1 $ 471.8 $ (44.5 ) (1) $ 427.3 Amortizable intangible assets: Trade names 143.1 (66.7 ) 76.4 122.6 (61.7 ) 60.9 Customer and contractual relationships 132.6 (72.9 ) 59.7 95.8 (63.1 ) 32.7 Subtotal 275.7 (139.6 ) 136.1 218.4 (124.8 ) 93.6 Total identifiable intangibles $ 759.3 $ (184.1 ) $ 575.2 $ 690.2 $ (169.3 ) $ 520.9 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased.
Estimated Amortization Expense for Future Periods	Estimated amortization expense for amortizable intangible assets as of September 30, 2016 for the current year and the next five years are as follows: (in millions of dollars) 2016 2017 2018 2019 2020 2021 Estimated amortization expense (1) $ 21.5 $ 20.3 $ 17.6 $ 15.1 $ 12.5 $ 10.0 (1) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	A summary of the activity in the restructuring accounts for the nine months ended September 30, 2016 and 2015 was as follows: (in millions of dollars) Balance at December 31, 2015 Provision Cash Non-cash Balance at September 30, 2016 Employee termination costs $ 0.9 $ 4.6 $ (4.4 ) $ 0.1 $ 1.2 Termination of lease agreements 0.1 0.2 (0.2 ) — 0.1 Total restructuring liability $ 1.0 $ 4.8 $ (4.6 ) $ 0.1 $ 1.3 (in millions of dollars) Balance at December 31, 2014 (Income)/ Provision Cash Non-cash Balance at September 30, 2015 Employee termination costs $ 7.8 $ (0.5 ) $ (5.2 ) $ (0.3 ) $ 1.8 Termination of lease agreements 0.6 0.2 (0.5 ) — 0.3 Total restructuring liability $ 8.4 $ (0.3 ) $ (5.7 ) $ (0.3 ) $ 2.1

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of income taxes for the three and nine month periods ended September 30, 2016 and 2015 , computed at the U.S. federal statutory income tax rate, compared to our effective income tax rate, was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Income tax expense computed at U.S. statutory income tax rate (35%) $ 13.2 $ 16.7 $ 37.5 $ 28.4 Interest on Brazilian Tax Assessment 0.8 0.7 2.1 2.1 Realized foreign exchange net loss on intercompany loans — — (10.7 ) — Revaluation of previously held equity interest 2.2 — (12.0 ) — Correction of deferred tax — — — (1.6 ) Miscellaneous (1.2 ) (2.1 ) 0.7 (2.1 ) Income tax expense as reported $ 15.0 $ 15.3 $ 17.6 $ 26.8 Effective tax rate 39.8 % 31.9 % 16.4 % 33.0 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our calculation of diluted earnings per common share assumes that any common shares outstanding were increased by shares that would be issued upon exercise of those stock units for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized, net of tax. Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2016 2015 2016 2015 Weighted-average number of common shares outstanding — basic 107.2 108.0 106.8 109.7 Stock options 1.0 0.1 0.7 0.2 Stock-settled stock appreciation rights — 0.3 — 0.4 Restricted stock units 1.2 1.1 1.4 1.2 Adjusted weighted-average shares and assumed conversions — diluted 109.4 109.5 108.9 111.5

Derivative Financial Instrume34

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table summarizes the fair value of our derivative financial instruments as of September 30, 2016 and December 31, 2015 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions of dollars) Balance Sheet September 30, 2016 December 31, Balance Sheet September 30, 2016 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.3 $ 1.9 Other current liabilities $ 1.6 $ 0.3 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.6 0.7 Other current liabilities — 0.1 Total derivatives $ 0.9 $ 2.6 $ 1.6 $ 0.4
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2016 and 2015 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in OCI (Effective Portion) Location of (Gain) Loss Reclassified from OCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts $ (0.6 ) $ 3.1 Cost of products sold $ 1.3 $ (1.8 ) The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in OCI (Effective Portion) Location of (Gain) Loss Reclassified from OCI to Income Amount of (Gain) Loss Nine Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts $ (4.4 ) $ 7.3 Cost of products sold $ 2.1 $ (9.1 ) The Effect of Derivatives Not Designated as Hedging Instruments on the Condensed Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 Foreign exchange contracts Other expense (income), net $ (1.1 ) $ (1.9 ) $ (2.7 ) $ (0.9 )

Fair Value Of Financial Instr35

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2016 and December 31, 2015 : (in millions of dollars) September 30, December 31, Assets: Forward currency contracts $ 0.9 $ 2.6 Liabilities: Forward currency contracts $ 1.6 $ 0.4

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of, and changes in, accumulated other comprehensive income (loss), net of tax were as follows: (in millions of dollars) Derivative Unrecognized Accumulated Balance at December 31, 2015 $ 0.8 $ (302.7 ) $ (127.3 ) $ (429.2 ) Other comprehensive income (loss) before reclassifications, net of tax (3.0 ) 35.4 7.8 40.2 Amounts reclassified from accumulated other comprehensive income, net of tax 1.4 — 2.2 3.6 Balance at September 30, 2016 $ (0.8 ) $ (267.3 ) $ (117.3 ) $ (385.4 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (in millions of dollars) Amount Reclassified from Accumulated Other Comprehensive Income Amount Reclassified from Accumulated Other Comprehensive Income Location on Income Statement Details about Accumulated Other Comprehensive Income Components (Loss) gain on cash flow hedges: Foreign exchange contracts $ (1.3 ) $ 1.8 $ (2.1 ) $ 9.1 Cost of products sold Tax benefit (expense) 0.5 (0.6 ) 0.7 (2.7 ) Income tax expense Net of tax $ (0.8 ) $ 1.2 $ (1.4 ) $ 6.4 Defined benefit plan items: Amortization of actuarial loss $ (0.8 ) $ (1.0 ) $ (2.8 ) $ (3.2 ) (1) Amortization of prior service cost (0.1 ) — (0.3 ) (0.2 ) (1) Total before tax (0.9 ) (1.0 ) (3.1 ) (3.4 ) Tax benefit 0.1 0.2 0.9 1.4 Income tax expense Net of tax $ (0.8 ) $ (0.8 ) $ (2.2 ) $ (2.0 ) Total reclassifications for the period, net of tax $ (1.6 ) $ 0.4 $ (3.6 ) $ 4.4 (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See " Note 5. Pension and Other Retiree Benefits " for additional details).

Information On Business Segme37

Information On Business Segments (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Net Sales by Reporting Segments	Net sales by business segment for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 ACCO Brands North America $ 273.3 $ 279.8 $ 718.1 $ 715.1 ACCO Brands International 128.5 104.3 315.1 295.6 Computer Products Group 29.5 29.5 86.3 87.6 Net sales $ 431.3 $ 413.6 $ 1,119.5 $ 1,098.3
Schedule of Operating Income by Reporting Segment	Operating income by business segment for the three and nine months ended September 30, 2016 and 2015 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2016 2015 2016 2015 ACCO Brands North America $ 48.6 $ 48.4 $ 110.5 $ 104.1 ACCO Brands International 16.7 11.3 23.4 20.8 Computer Products Group 3.1 2.7 8.0 6.9 Segment operating income 68.4 62.4 141.9 131.8 Corporate (12.7 ) (7.6 ) (34.3 ) (25.2 ) Operating income (a) 55.7 54.8 107.6 106.6 Interest expense 13.0 11.0 36.5 33.5 Interest income (1.8 ) (1.9 ) (5.1 ) (5.3 ) Equity in earnings of joint venture — (2.5 ) (2.1 ) (5.1 ) Other expense (income), net 6.8 0.3 (28.7 ) 2.2 Income before income tax $ 37.7 $ 47.9 $ 107.0 $ 81.3 (a) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investments (Tabl

Joint-Venture Investments (Tables)	9 Months Ended
	Sep. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	Summarized below is the financial information for the Pelikan Artline JV, in which we owned a 50% non-controlling interest, which was accounted for under the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint venture " in the " Consolidated Statements of Income ." On May 2, 2016, the Company completed the PA Acquisition and accordingly, the results of the Pelikan Artline JV are included in the Company's condensed consolidated financial statements from the date of the PA Acquisition, May 2, 2016. See " Note 3. Acquisition " for details on the PA Acquisition. Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2015 2016 2015 Net sales $ 26.2 $ 34.9 $ 74.6 Gross profit 12.7 14.1 31.8 Net income 5.1 4.1 10.3 (in millions of dollars) December 31, Current assets $ 76.6 Non-current assets 43.6 Current liabilities 37.5 Non-current liabilities 13.1

Condensed Consolidating Finan39

Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets (Unaudited) September 30, 2016 (in millions of dollars) Parent Guarantors Non-Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 11.5 $ 11.0 $ 78.5 $ — $ 101.0 Accounts receivable, net — 162.7 182.0 — 344.7 Inventories — 138.9 124.6 — 263.5 Receivables from affiliates 4.2 550.4 68.8 (623.4 ) — Other current assets 2.2 11.8 16.6 — 30.6 Total current assets 17.9 874.8 470.5 (623.4 ) 739.8 Property, plant and equipment, net 3.9 98.0 100.2 — 202.1 Deferred income taxes — — 27.3 — 27.3 Goodwill — 330.7 264.9 — 595.6 Identifiable intangibles, net 57.4 370.9 146.9 — 575.2 Other non-current assets 2.5 1.1 13.0 — 16.6 Investment in, long-term receivable from affiliates 1,566.9 863.2 441.0 (2,871.1 ) — Total assets $ 1,648.6 $ 2,538.7 $ 1,463.8 $ (3,494.5 ) $ 2,156.6 Liabilities and Stockholders’ Equity Current liabilities: Notes payable $ 20.0 $ — $ — $ — $ 20.0 Current portion of long-term debt — — 4.4 — 4.4 Accounts payable — 82.1 68.4 — 150.5 Accrued compensation 3.2 16.3 18.7 — 38.2 Accrued customer programs liabilities — 43.6 38.9 — 82.5 Accrued interest 14.2 — 0.4 — 14.6 Other current liabilities 3.2 20.8 39.4 — 63.4 Payables to affiliates 10.0 209.7 238.0 (457.7 ) — Total current liabilities 50.6 372.5 408.2 (457.7 ) 373.6 Long-term debt, net 575.1 — 184.7 — 759.8 Long-term notes payable to affiliates 178.2 26.7 — (204.9 ) — Deferred income taxes 114.9 — 32.9 — 147.8 Pension and post-retirement benefit obligations 1.4 52.1 21.7 — 75.2 Other non-current liabilities 4.3 19.7 52.1 — 76.1 Total liabilities 924.5 471.0 699.6 (662.6 ) 1,432.5 Stockholders’ equity: Common stock 1.1 448.1 154.7 (602.8 ) 1.1 Treasury stock (16.9 ) — — — (16.9 ) Paid-in capital 2,003.1 1,551.1 743.0 (2,294.1 ) 2,003.1 Accumulated other comprehensive loss (385.4 ) (67.7 ) (262.8 ) 330.5 (385.4 ) (Accumulated deficit) retained earnings (877.8 ) 136.2 129.3 (265.5 ) (877.8 ) Total stockholders’ equity 724.1 2,067.7 764.2 (2,831.9 ) 724.1 Total liabilities and stockholders’ equity $ 1,648.6 $ 2,538.7 $ 1,463.8 $ (3,494.5 ) $ 2,156.6 Condensed Consolidating Balance Sheets December 31, 2015 (in millions of dollars) Parent Guarantors Non-Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 0.8 $ 0.3 $ 54.3 $ — $ 55.4 Accounts receivable, net — 163.8 205.5 — 369.3 Inventories — 125.8 77.8 — 203.6 Receivables from affiliates 4.4 474.6 64.5 (543.5 ) — Other current assets 1.1 10.8 13.4 — 25.3 Total current assets 6.3 775.3 415.5 (543.5 ) 653.6 Property, plant and equipment, net 3.7 107.8 97.6 — 209.1 Deferred income taxes — — 25.1 — 25.1 Goodwill — 330.8 166.1 — 496.9 Identifiable intangibles, net 57.4 382.0 81.5 — 520.9 Other non-current assets 3.1 0.8 43.9 — 47.8 Investment in, long-term receivable from affiliates 1,545.7 903.8 441.0 (2,890.5 ) — Total assets $ 1,616.2 $ 2,500.5 $ 1,270.7 $ (3,434.0 ) $ 1,953.4 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable $ — $ 86.6 $ 61.0 $ — $ 147.6 Accrued compensation 3.8 17.9 12.3 — 34.0 Accrued customer programs liabilities — 63.9 44.8 — 108.7 Accrued interest 6.3 — — — 6.3 Other current liabilities 2.3 22.9 33.5 — 58.7 Payables to affiliates 5.6 210.0 239.5 (455.1 ) — Total current liabilities 18.0 401.3 391.1 (455.1 ) 355.3 Long-term debt, net 720.5 — — — 720.5 Long-term notes payable to affiliates 178.2 26.7 21.0 (225.9 ) — Deferred income taxes 113.5 — 28.8 — 142.3 Pension and post-retirement benefit obligations 1.5 55.2 32.4 — 89.1 Other non-current liabilities 3.3 20.8 40.9 — 65.0 Total liabilities 1,035.0 504.0 514.2 (681.0 ) 1,372.2 Stockholders’ equity: Common stock 1.1 448.0 227.5 (675.5 ) 1.1 Treasury stock (11.8 ) — — — (11.8 ) Paid-in capital 1,988.3 1,551.1 743.2 (2,294.3 ) 1,988.3 Accumulated other comprehensive loss (429.2 ) (68.8 ) (305.8 ) 374.6 (429.2 ) (Accumulated deficit) retained earnings (967.2 ) 66.2 91.6 (157.8 ) (967.2 ) Total stockholders’ equity 581.2 1,996.5 756.5 (2,753.0 ) 581.2 Total liabilities and stockholders’ equity $ 1,616.2 $ 2,500.5 $ 1,270.7 $ (3,434.0 ) $ 1,953.4
Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited)	Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Three Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 261.8 $ 180.1 $ (10.6 ) $ 431.3 Cost of products sold — 176.3 121.4 (10.6 ) 287.1 Gross profit — 85.5 58.7 — 144.2 Advertising, selling, general and administrative expenses 11.3 38.2 32.8 — 82.3 Amortization of intangibles 0.1 3.3 2.4 — 5.8 Restructuring charges (credits) — (0.1 ) 0.5 — 0.4 Operating income (loss) (11.4 ) 44.1 23.0 — 55.7 (Income) expense from affiliates (0.6 ) (3.6 ) 4.2 — — Interest expense 11.1 — 1.9 — 13.0 Interest income — — (1.8 ) — (1.8 ) Other expense (income), net 0.1 (0.1 ) 6.8 — 6.8 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (22.0 ) 47.8 11.9 — 37.7 Income tax expense 8.2 — 6.8 — 15.0 Income (loss) before earnings of wholly owned subsidiaries (30.2 ) 47.8 5.1 — 22.7 Earnings of wholly owned subsidiaries 52.9 3.3 — (56.2 ) — Net income $ 22.7 $ 51.1 $ 5.1 $ (56.2 ) $ 22.7 Comprehensive income $ 21.0 $ 51.6 $ 2.9 $ (54.5 ) $ 21.0 Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Three Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 271.6 $ 152.6 $ (10.6 ) $ 413.6 Cost of products sold — 182.6 107.9 (10.6 ) 279.9 Gross profit — 89.0 44.7 — 133.7 Advertising, selling, general and administrative expenses 9.3 40.6 24.2 — 74.1 Amortization of intangibles 0.1 3.9 0.8 — 4.8 Operating income (loss) (9.4 ) 44.5 19.7 — 54.8 (Income) expense from affiliates (0.4 ) (5.1 ) 5.5 — — Interest expense 11.2 — (0.2 ) — 11.0 Interest income — — (1.9 ) — (1.9 ) Equity in earnings of joint ventures — — (2.5 ) — (2.5 ) Other expense (income), net (0.6 ) 2.5 (1.6 ) — 0.3 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (19.6 ) 47.1 20.4 — 47.9 Income tax expense 8.4 — 6.9 — 15.3 Income (loss) before earnings of wholly owned subsidiaries (28.0 ) 47.1 13.5 — 32.6 Earnings of wholly owned subsidiaries 60.6 11.1 — (71.7 ) — Net income $ 32.6 $ 58.2 $ 13.5 $ (71.7 ) $ 32.6 Comprehensive (loss) income $ (37.8 ) $ 58.2 $ (51.0 ) $ (7.2 ) $ (37.8 ) Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Nine Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 697.2 $ 454.8 $ (32.5 ) $ 1,119.5 Cost of products sold — 477.5 313.1 (32.5 ) 758.1 Gross profit — 219.7 141.7 — 361.4 Advertising, selling, general and administrative expenses 34.8 111.1 87.2 — 233.1 Amortization of intangibles 0.1 10.8 5.0 — 15.9 Restructuring charges — — 4.8 — 4.8 Operating income (loss) (34.9 ) 97.8 44.7 — 107.6 (Income) expense from affiliates (1.1 ) (11.9 ) 13.0 — — Interest expense 32.7 — 3.8 — 36.5 Interest income — — (5.1 ) — (5.1 ) Equity in earnings of joint ventures — — (2.1 ) — (2.1 ) Other (income) expense, net (1.7 ) 0.7 (27.7 ) — (28.7 ) Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (64.8 ) 109.0 62.8 — 107.0 Income tax expense 1.9 — 15.7 — 17.6 Income (loss) before earnings of wholly owned subsidiaries (66.7 ) 109.0 47.1 — 89.4 Earnings of wholly owned subsidiaries 156.1 43.1 — (199.2 ) — Net income $ 89.4 $ 152.1 $ 47.1 $ (199.2 ) $ 89.4 Comprehensive income $ 133.2 $ 153.2 $ 90.1 $ (243.3 ) $ 133.2 Condensed Consolidating Statement of Comprehensive Income (Loss) (Unaudited) Nine Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non- Eliminations Consolidated Net sales $ — $ 699.4 $ 435.3 $ (36.4 ) $ 1,098.3 Cost of products sold — 481.5 312.6 (36.4 ) 757.7 Gross profit — 217.9 122.7 — 340.6 Advertising, selling, general and administrative expenses 30.2 113.7 75.5 — 219.4 Amortization of intangibles 0.1 12.1 2.7 — 14.9 Restructuring credits — (0.3 ) — — (0.3 ) Operating income (loss) (30.3 ) 92.4 44.5 — 106.6 (Income) expense from affiliates (1.0 ) (16.2 ) 17.2 — — Interest expense 34.1 — (0.6 ) — 33.5 Interest income — — (5.3 ) — (5.3 ) Equity in earnings of joint ventures — — (5.1 ) — (5.1 ) Other expense (income), net 1.4 2.0 (1.2 ) — 2.2 Income (loss) from continuing operations before income taxes and earnings of wholly owned subsidiaries (64.8 ) 106.6 39.5 — 81.3 Income tax expense 14.0 — 12.8 — 26.8 Income (loss) before earnings of wholly owned subsidiaries (78.8 ) 106.6 26.7 — 54.5 Earnings of wholly owned subsidiaries 133.3 26.2 — (159.5 ) — Net income $ 54.5 $ 132.8 $ 26.7 $ (159.5 ) $ 54.5 Comprehensive (loss) income $ (77.5 ) $ 132.7 $ (94.6 ) $ (38.1 ) $ (77.5 )
Condensed Consolidating Statement of Cash Flows (Unaudited)	Condensed Consolidating Statement of Cash Flows (Unaudited) Nine Months Ended September 30, 2016 (in millions of dollars) Parent Guarantors Non-Guarantors Consolidated Net cash provided (used) by operating activities $ (42.1 ) $ 89.8 $ 62.3 $ 110.0 Investing activities: Additions to property, plant and equipment — (4.8 ) (6.3 ) (11.1 ) Payments for (proceeds from) interest in affiliates — 74.4 (74.4 ) — Proceeds from the disposition of assets — — 0.8 0.8 Cost of acquisition, net of cash acquired — — (88.8 ) (88.8 ) Net cash (used) provided by investing activities — 69.6 (168.7 ) (99.1 ) Financing activities: Intercompany financing 100.9 (76.2 ) (24.7 ) — Net dividends 82.1 (72.5 ) (9.6 ) — Proceeds from long-term borrowings — — 187.4 187.4 Repayments of long-term debt (148.0 ) — (15.5 ) (163.5 ) Borrowings of notes payable, net 20.0 — (12.2 ) 7.8 Payments for debt issuance costs — — (0.8 ) (0.8 ) Payments related to tax withholding for share-based compensation (5.0 ) — — (5.0 ) Excess tax benefit from share-based compensation 0.9 — — 0.9 Proceeds from the exercise of stock options 1.9 — — 1.9 Net cash provided (used) by financing activities 52.8 (148.7 ) 124.6 28.7 Effect of foreign exchange rate changes on cash and cash equivalents — — 6.0 6.0 Net increase in cash and cash equivalents 10.7 10.7 24.2 45.6 Cash and cash equivalents: Beginning of the period 0.8 0.3 54.3 55.4 End of the period $ 11.5 $ 11.0 $ 78.5 $ 101.0 Condensed Consolidating Statement of Cash Flows (Unaudited) Nine Months Ended September 30, 2015 (in millions of dollars) Parent Guarantors Non-Guarantors Consolidated Net cash provided (used) by operating activities $ (43.7 ) $ 69.2 $ 44.2 $ 69.7 Investing activities: Additions to property, plant and equipment — (9.7 ) (11.7 ) (21.4 ) Payments for (proceeds from) interest in affiliates — 14.9 (14.9 ) — Proceeds from the disposition of assets — — 2.7 2.7 Net cash (used) provided by investing activities — 5.2 (23.9 ) (18.7 ) Financing activities: Intercompany financing 48.0 (59.6 ) 11.6 — Net dividends 18.0 (14.9 ) (3.1 ) — Proceeds from long-term borrowings 300.0 — — 300.0 Repayments of long-term debt (320.1 ) — — (320.1 ) Borrowings (repayments) of notes payable, net 47.0 — (0.8 ) 46.2 Payments for debt issuance costs (1.7 ) — — (1.7 ) Repurchases of common stock (46.0 ) — — (46.0 ) Payments related to tax withholding for share-based compensation (5.9 ) — — (5.9 ) Proceeds from the exercise of stock options 0.5 — — 0.5 Net cash provided (used) by financing activities 39.8 (74.5 ) 7.7 (27.0 ) Effect of foreign exchange rate changes on cash and cash equivalents — — (6.3 ) (6.3 ) Net increase (decrease) in cash and cash equivalents (3.9 ) (0.1 ) 21.7 17.7 Cash and cash equivalents: Beginning of the period 9.7 0.1 43.4 53.2 End of the period $ 5.8 $ — $ 65.1 $ 70.9

Basis Of Presentation Narrative

Basis Of Presentation Narrative (Details)	May 01, 2016
Pelikan Artline
Equity Method Investment, Percentage to be Acquired	50.00%

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Millions	May 02, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2016	Sep. 30, 2016	May 01, 2016
Pelikan Artline
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 103.7
Consideration transferred	$ 88.8
Percentage of voting interest acquired	100.00%
Consideration held in escrow	10.00%
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles		$ 2.8
Revaluation gain/loss on previously held joint-venture equity interest		$ (6.3)		$ 28.9
Transaction Related Costs			$ 0.6		$ 1.4
Australia Stationary Industries | Pelikan Artline
Business Acquisition [Line Items]
Percentage of voting interest acquired	50.00%
Pelikan Artline | Pelikan Artline
Business Acquisition [Line Items]
Minority interest, ownership percentage	19.83%
Pelikan Artline
Business Acquisition [Line Items]
Equity Method Investment, Percentage to be Acquired						50.00%

Acquisitions (Calculation of Co

Acquisitions (Calculation of Consideration Given for Pelikan Artline) (Details) - Pelikan Artline $ in Millions	May 02, 2016USD ($)
Business Acquisition [Line Items]
Consideration for Pelikan Artline, net of working capital adjustments	$ 103.7
Fair value of previously held equity interest	69.3
Consideration transferred	$ 173

Acquisitions (Purchase Price Al

Acquisitions (Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed) (Details) - Pelikan Artline $ in Millions	May 02, 2016USD ($)
Business Acquisition [Line Items]
Consideration for Pelikan Artline, net of working capital adjustments	$ 103.7
Fair value of previously held equity interest	69.3
Net purchase price	173
Accounts payable and accrued liabilities	21.7
Deferred tax liabilities	0.2
Debt	24.7
Other non-current liabilities	1.4
Fair value of liabilities assumed	48
Cash acquired	14.9
Accounts receivable	27
Inventory	24.1
Property and equipment	2.2
Identifiable intangibles	58
Deferred tax assets	5.7
Other assets	8.6
Fair value of assets acquired	140.5
Goodwill	$ 80.5

Acquisitions (Pro Forma Consoli

Acquisitions (Pro Forma Consolidated Results) (Details) - Pelikan Artline - USD ($) $ / shares in Units, $ in Millions	3 Months Ended			5 Months Ended	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Revaluation gain/loss on previously held joint-venture equity interest	$ (6.3)			$ 28.9
Transaction Related Costs		$ 0.6			$ 1.4
Net sales	431.3		$ 440.9		1,155.5	$ 1,176.9
Net income	$ 29.2		$ 33.7		$ 59.2	$ 86.4
Net income per common share (diluted)	$ 0.27		$ 0.31		$ 0.54	$ 0.77
Transaction-related costs
Business Acquisition [Line Items]
Transaction Related Costs						$ 2
Amortization of purchase accounting step-up
Business Acquisition [Line Items]
Amortization of inventory step-up						0.3
Gain on remeasurement of previously held equity interest
Business Acquisition [Line Items]
Revaluation gain/loss on previously held joint-venture equity interest						$ 32.2

Long-Term Debt And Short-Term45

Long-Term Debt And Short-Term Borrowings (Details) AUD in Millions, $ in Millions	Sep. 30, 2016USD ($)	Jun. 30, 2016AUD	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Total debt	$ 790.4			$ 729
Current portion	24.4			0
Debt issuance costs, unamortized	6.2			8.5
Long-term debt, net	759.8			720.5
Other Borrowings
Debt Instrument [Line Items]
Total debt	0.2			0
Senior Secured Notes | USD Senior Secured Term Loan A, due April 2020
Debt Instrument [Line Items]
Total debt	$ 81			$ 229
Interest rate at period end	2.03%			1.88%
Senior Secured Notes | Australian Dollar USD Senior Secured Term Loan A, due April 2020
Debt Instrument [Line Items]
Total debt	$ 75.4	AUD 100	$ 74.4	$ 0
Interest rate at period end	3.28%
Senior Secured Notes | U.S.Dollar Senior Secured Revolving Credit Facility, due April 2020 [Member]
Debt Instrument [Line Items]
Total debt	$ 20			0
Interest rate at period end	2.01%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 [Member]
Debt Instrument [Line Items]
Total debt	$ 113.8	AUD 152	$ 113.1	0
Interest rate at period end	3.34%
Senior Unsecured Notes | Senior Unsecured Note, due April 2020 6 point 75
Debt Instrument [Line Items]
Total debt	$ 500			$ 500
Stated Percentage	6.75%			6.75%

Long-Term Debt And Short-Term46

Long-Term Debt And Short-Term Borrowings (Narrative) (Details) AUD in Millions, $ in Millions	3 Months Ended
	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2016AUD	Jun. 30, 2016USD ($)	May 02, 2016AUD	May 02, 2016USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Total debt	$ 790.4						$ 729
Australian Dollar Short Term Bank Debt and Notes Payable [Member]
Debt Instrument [Line Items]
Total debt					AUD 32.1	$ 24.5
Senior Secured Revolving Credit Facility, due April 2020
Debt Instrument [Line Items]
Letters of credit outstanding	8.8
Secured Debt | Australian Dollar USD Senior Secured Term Loan A, due April 2020
Debt Instrument [Line Items]
Total debt	75.4		AUD 100	$ 74.4			0
Secured Debt | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 [Member]
Debt Instrument [Line Items]
Total debt	113.8		AUD 152	$ 113.1			0
Secured Debt | USD Senior Secured Term Loan A, due April 2020
Debt Instrument [Line Items]
Total debt	81						$ 229
Early Repayment of Senior Debt	70	$ 78
Secured Debt | Senior Secured Revolving Credit Facility, due April 2020
Debt Instrument [Line Items]
Total debt	133.8
Revolving Credit Facility | Secured Debt | Senior Secured Revolving Credit Facility, due April 2020
Debt Instrument [Line Items]
Amount available for borrowings under Senior Secured Revolving Credit Facilities	$ 157.4

Pension And Other Retiree Ben47

Pension And Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2016			$ 6.6
Contributions by company to date			5
U.S.
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.4	$ 0.4	1	$ 1.2
Interest cost	1.8	2.1	5.4	6.5
Expected return on plan assets	(2.9)	(3)	(8.9)	(9.2)
Amortization of net loss (gain)	0.4	0.6	1.4	1.6
Amortization of prior service cost (credit)	0.1	0.1	0.3	0.3
Curtailment gain	0	0	0	0
Settlement gain			0	0
Net periodic benefit (income) cost	(0.2)	0.2	(0.8)	0.4
International
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.2	0.3	0.6	0.7
Interest cost	2.5	3.3	7.9	9.7
Expected return on plan assets	(4.2)	(5.6)	(13.4)	(16.5)
Amortization of net loss (gain)	0.5	0.6	1.7	1.8
Amortization of prior service cost (credit)	0	0	0	0
Curtailment gain	0	0	0	0
Settlement gain			0	0
Net periodic benefit (income) cost	(1)	(1.4)	(3.2)	(4.3)
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0.1	0	0.1
Interest cost	0	0.2	0.2	0.3
Expected return on plan assets	0	0	0	0
Amortization of net loss (gain)	(0.1)	(0.2)	(0.3)	(0.2)
Amortization of prior service cost (credit)	0	(0.1)	0	(0.1)
Curtailment gain	(0.6)	0	(0.6)	(0.2)
Settlement gain			0	(0.3)
Net periodic benefit (income) cost	$ (0.7)	$ 0	$ (0.7)	$ (0.4)

Stock-Based Compensation (Share

Stock-Based Compensation (Share-based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4.2	$ 2.9	$ 12.1	$ 10.5
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	0.6	1	2.2	2.9
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	1	1	3.6	3.8
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2.6	$ 0.9	$ 6.3	$ 3.8

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 2.3
Weighted Average Years Expense To Be Recognized Over	1 year 24 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 4.4
Weighted Average Years Expense To Be Recognized Over	1 year 9 months 15 days
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 9.9
Weighted Average Years Expense To Be Recognized Over	1 year 9 months 16 days

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Fully Vested On The Grant Date [Member] | Director | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share Based Compensation Expense, that vested immediately	$ 0.9	$ 0.8

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 33.2	$ 33.3
Work in process	3.4	2.6
Finished goods	226.9	167.7
Total inventories	$ 263.5	$ 203.6

Goodwill And Identifiable Int52

Goodwill And Identifiable Intangibles (Goodwill) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2016
Goodwill [Roll Forward]
Balance at December 31, 2015		$ 496.9
PA Acquisition (preliminary)		80.5
Translation		18.2
Balance at September 30, 2016		595.6
Goodwill, Impaired, Accumulated Impairment Loss
Goodwill			$ 810.7
Accumulated impairment losses			(215.1)
Balance at September 30, 2016		496.9	595.6
Goodwill, Impairment Loss	$ 0
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2015		377.5
PA Acquisition (preliminary)		0
Translation		2.9
Balance at September 30, 2016		380.4
Goodwill, Impaired, Accumulated Impairment Loss
Goodwill			511.3
Accumulated impairment losses			(130.9)
Balance at September 30, 2016		377.5	380.4
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2015		112.6
PA Acquisition (preliminary)		80.5
Translation		15.3
Balance at September 30, 2016		208.4
Goodwill, Impaired, Accumulated Impairment Loss
Goodwill			292.6
Accumulated impairment losses			(84.2)
Balance at September 30, 2016		112.6	208.4
Computer Products Group
Goodwill [Roll Forward]
Balance at December 31, 2015		6.8
PA Acquisition (preliminary)		0
Translation		0
Balance at September 30, 2016		6.8
Goodwill, Impaired, Accumulated Impairment Loss
Goodwill			6.8
Accumulated impairment losses			0
Balance at September 30, 2016		$ 6.8	$ 6.8

Goodwill And Identifiable Int53

Goodwill And Identifiable Intangibles (Intangible Assets) (Details) - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Intangible Assets [Line Items]
Amortization of intangibles		$ 5.8			$ 4.8	$ 15.9	$ 14.9
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			$ 0
Amortizable intangible assets, Gross Carrying Amounts		275.7		$ 218.4		275.7
Amortizable intangible assets, Accumulated Amortization		(139.6)		(124.8)		(139.6)
Amortizable intangible assets, Net Book Value		136.1		93.6		136.1
Total identifiable intangibles, Gross Carrying Amounts		759.3		690.2		759.3
Total identifiable intangibles, Accumulated Amortization		(184.1)		(169.3)		(184.1)
Total identifiable intangibles, Net Book Value		575.2		520.9		575.2
Trade Names
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		143.1		122.6		143.1
Amortizable intangible assets, Accumulated Amortization		(66.7)		(61.7)		(66.7)
Amortizable intangible assets, Net Book Value		76.4		60.9		76.4
Customer and contractual relationships
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		132.6		95.8		132.6
Amortizable intangible assets, Accumulated Amortization		(72.9)		(63.1)		(72.9)
Amortizable intangible assets, Net Book Value		59.7		32.7		59.7
Trade Names
Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount		483.6		471.8		483.6
Indefinite lived intangible asset accumulated amortization prior to the adoption of authoritative guidance	[1]	(44.5)		(44.5)		(44.5)
Indefinite-lived intangible assets, Net Book Value		$ 439.1		427.3		$ 439.1
Mead
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			0
Long-term growth rate		1.50%
Discount rate		10.00%
Maximum Percent Above Carrying Value		30.00%				30.00%
Indefinite-Lived Intangible Assets (Excluding Goodwill)		$ 113.3				$ 113.3
Hilroy
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			$ 0
Long-term growth rate		1.50%
Discount rate		10.50%
Maximum Percent Above Carrying Value		30.00%				30.00%
Indefinite-Lived Intangible Assets (Excluding Goodwill)		$ 12.2				$ 12.2
Brazil | Tilibra
Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)				$ 0
Long-term growth rate				6.50%
Discount rate				14.50%
Maximum Percent Above Carrying Value		30.00%				30.00%
Indefinite-Lived Intangible Assets (Excluding Goodwill)		$ 63				$ 63
[1]	Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased.

Goodwill And Identifiable Int54

Goodwill And Identifiable Intangibles (Estimated Amortization Expense) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles		$ 5.8	$ 4.8	$ 15.9	$ 14.9
Estimated amortization expense, 2016	[1]	21.5		21.5
Estimated amortization expense, 2017	[1]	20.3		20.3
Estimated amortization expense, 2018	[1]	17.6		17.6
Estimated amortization expense, 2018	[1]	15.1		15.1
Estimated amortization expense, 2020	[1]	12.5		12.5
Estimated amortization expense, 2021	[1]	$ 10		$ 10
[1]	Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Goodwill And Identifiable Int55

Goodwill And Identifiable Intangibles Acquired Finite-Lived Intangibles (Details) - Pelikan Artline - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	May 02, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles		$ 58
Customer and contractual relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Average Remaining Useful Life	12 years
Identifiable intangibles		36
Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles		$ 22
Minimum | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Average Remaining Useful Life	12 years
Maximum | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Average Remaining Useful Life	30 years

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period			$ 1	$ 8.4
(Income)/ Provision	$ 0.4	$ 0	4.8	(0.3)
Cash Expenditures			(4.6)	(5.7)
Non-cash Items/ Currency Change			0.1	(0.3)
Balance at End of Period	1.3	2.1	1.3	2.1
Employee termination costs
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period			0.9	7.8
(Income)/ Provision			4.6	(0.5)
Cash Expenditures			(4.4)	(5.2)
Non-cash Items/ Currency Change			0.1	(0.3)
Balance at End of Period	1.2	1.8	$ 1.2	1.8
Restructuring and Related Costs, Payment Period			18 months
Termination of lease agreements
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period			$ 0.1	0.6
(Income)/ Provision			0.2	0.2
Cash Expenditures			(0.2)	(0.5)
Non-cash Items/ Currency Change			0	0
Balance at End of Period	$ 0.1	$ 0.3	$ 0.1	$ 0.3

Income Taxes (Effective Income

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income tax benefit computed at U.S. statutory income tax rate (35%)	$ 13.2	$ 16.7	$ 37.5	$ 28.4
Interest on Brazilian Tax Assessment	0.8	0.7	2.1	2.1
Realized foreign exchange loss on intercompany loan	0	0	(10.7)	0
Revaluation of previously held equity interest	2.2	0	(12)	0
Correction of deferred tax	0	0	0	(1.6)
Miscellaneous	(1.2)	(2.1)	0.7	(2.1)
Income tax expense as reported	$ 15	$ 15.3	$ 17.6	$ 26.8
Effective tax rate	39.80%	31.90%	16.40%	33.00%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		5 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2012
Income Tax Examination [Line Items]
U.S. statutory income tax rate				35.00%
Income tax expense	$ 15	$ 15.3		$ 17.6	$ 26.8
Realized foreign exchange net loss on intercompany loans	0	0		10.7	0
Revaluation of previously held equity interest	(2.2)	0		12	0
Income before income tax	37.7	47.9		$ 107	81.3
State and Local Jurisdiction | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period				2 years
State and Local Jurisdiction | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period				5 years
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2,013
Foreign Tax Authority | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period				2 years
Foreign Tax Authority | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period				5 years
Foreign Tax Authority | Australian Taxation Office | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2,012
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Income Tax Examination, Interest Expense	0.8	$ 0.7		$ 2.1	$ 2.1
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2,011
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2012
Income Tax Examination [Line Items]
Income Tax Contingency, Potential Brazilian Assessment	$ 36.5		$ 36.5	$ 36.5		$ 44.5
Income Tax Contingency, Potential Assessment, Acquisition, Fair Value of Liabilities Accrued						$ 43.3
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Minimum
Income Tax Examination [Line Items]
Penalty rate	75.00%		75.00%	75.00%
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Maximum
Income Tax Examination [Line Items]
Penalty rate	150.00%		150.00%	150.00%
Foreign Tax Authority | Canada Revenue Agency | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2,008
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2,014
Pelikan Artline
Income Tax Examination [Line Items]
Revaluation gain/loss on previously held joint-venture equity interest	$ (6.3)		$ 28.9

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common Stock, Shares, Outstanding	107,238,305	107,391,365	107,238,305	107,391,365
Repurchased and retired common stock	0	1,000,000	0	6,100,000
Treasury Stock, Shares, Acquired			700,000	700,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	107,200,000	108,000,000	106,800,000	109,700,000
Weighted-average number of common shares outstanding - diluted	109,400,000	109,500,000	108,900,000	111,500,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	3,700,000	7,000,000	3,700,000	5,400,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,000,000	100,000	700,000	200,000
Stock-settled stock appreciation rights
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	0	300,000	0	400,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,200,000	1,100,000	1,400,000	1,200,000

Derivative Financial Instrume60

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Derivatives not designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 79	$ 33.3
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 101.7	$ 68.2

Derivative Financial Instrume61

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 0.9	$ 2.6
Derivative Liabilities	1.6	0.4
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.3	1.9
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.6	0.3
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.6	0.7
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 0	$ 0.1

Derivative Financial Instrume62

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivatives not designated as hedging instruments | Other expense (income), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ (1.1)	$ (1.9)	$ (2.7)	$ (0.9)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	(0.6)	3.1	(4.4)	7.3
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	$ 1.3	$ (1.8)	$ 2.1	$ (9.1)

Fair Value Of Financial Instr63

Fair Value Of Financial Instruments Schedule of Fair Value Assets and Liabilities measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt Instrument, Fair Value Disclosure	$ 820.4	$ 740.3
Foreign currency contracts, assets	0.9	2.6
Foreign currency contracts, liabilities	$ 1.6	$ 0.4

Fair Value Of Financial Instr64

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Maximum Remaining Maturity of Foreign Currency Derivatives	12 months
Total debt	$ 790.4	$ 729

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Income (Rollforward) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2015	$ (429.2)
Other comprehensive income (loss) before reclassifications, net of tax	40.2
Amounts reclassified from accumulated other comprehensive income, net of tax	3.6
Balance at September 30, 2016	(385.4)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2015	0.8
Other comprehensive income (loss) before reclassifications, net of tax	(3)
Amounts reclassified from accumulated other comprehensive income, net of tax	1.4
Balance at September 30, 2016	(0.8)
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2015	(302.7)
Other comprehensive income (loss) before reclassifications, net of tax	35.4
Amounts reclassified from accumulated other comprehensive income, net of tax	0
Balance at September 30, 2016	(267.3)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2015	(127.3)
Other comprehensive income (loss) before reclassifications, net of tax	7.8
Amounts reclassified from accumulated other comprehensive income, net of tax	2.2
Balance at September 30, 2016	$ (117.3)

Accumulated Other Comprehensi66

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (287.1)	$ (279.9)	$ (758.1)	$ (757.7)
Amortization of actuarial loss included in net income		0.8	1	2.8	3.2
Amortization of prior service cost		0.1	0	0.3	0.2
Income tax (expense) benefit		(15)	(15.3)	(17.6)	(26.8)
Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net of tax		(1.6)	0.4	(3.6)	4.4
Unrecognized Pension and Other Post-retirement Benefit Costs | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Amortization of actuarial loss included in net income	[1]	(0.8)	(1)	(2.8)	(3.2)
Amortization of prior service cost	[1]	(0.1)	0	(0.3)	(0.2)
Total before tax		(0.9)	(1)	(3.1)	(3.4)
Income tax (expense) benefit		0.1	0.2	0.9	1.4
Net of tax		(0.8)	(0.8)	(2.2)	(2)
Foreign exchange contracts | Derivative Financial Instruments | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		(1.3)	1.8	(2.1)	9.1
Income tax (expense) benefit		0.5	(0.6)	0.7	(2.7)
Net of tax		$ (0.8)	$ 1.2	$ (1.4)	$ 6.4
[1]	These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See "Note 5. Pension and Other Retiree Benefits" for additional details).

Information On Business Segme67

Information On Business Segments (Net Sales by Segment) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	May 01, 2016
Segment Reporting Information [Line Items]
Number of business segments			3
Net sales	$ 431.3	$ 413.6	$ 1,119.5	$ 1,098.3
Operating Segment | ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	273.3	279.8	718.1	715.1
Operating Segment | ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	128.5	104.3	315.1	295.6
Operating Segment | Computer Products Group
Segment Reporting Information [Line Items]
Net sales	$ 29.5	$ 29.5	$ 86.3	$ 87.6
Pelikan Artline
Segment Reporting Information [Line Items]
Equity Method Investment, Percentage to be Acquired					50.00%

Information On Business Segme68

Information On Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Operating income	[1]	$ 55.7	$ 54.8	$ 107.6	$ 106.6
Interest expense		13	11	36.5	33.5
Interest income		(1.8)	(1.9)	(5.1)	(5.3)
Equity in earnings of joint venture		0	(2.5)	(2.1)	(5.1)
Other expense (income), net		6.8	0.3	(28.7)	2.2
Income before income tax		37.7	47.9	107	81.3
Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	68.4	62.4	141.9	131.8
Corporate
Segment Reporting Information [Line Items]
Operating income	[1]	(12.7)	(7.6)	(34.3)	(25.2)
ACCO Brands North America | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	48.6	48.4	110.5	104.1
ACCO Brands International | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	16.7	11.3	23.4	20.8
Computer Products Group | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	$ 3.1	$ 2.7	$ 8	$ 6.9
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investments (Deta

Joint-Venture Investments (Details) - Pelikan Artline - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Net sales	$ 26.2	$ 34.9	$ 74.6
Gross profit	12.7	14.1	31.8
Net income	$ 5.1	$ 4.1	$ 10.3
Current assets				$ 76.6
Non-current assets				43.6
Current liabilities				37.5
Non-current liabilities				$ 13.1

Joint-Venture Investments (Narr

Joint-Venture Investments (Narrative) (Details)	May 01, 2016
Pelikan Artline
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	50.00%

Condensed Consolidating Finan71

Condensed Consolidating Financial Information (Condensed Consolidating Balance Sheets) (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 101	$ 55.4	$ 70.9	$ 53.2
Accounts receivable, net	344.7	369.3
Inventories	263.5	203.6
Receivables from affiliates	0	0
Other current assets	30.6	25.3
Total current assets	739.8	653.6
Property, plant and equipment, net	202.1	209.1
Deferred income taxes	27.3	25.1
Goodwill	595.6	496.9
Identifiable intangibles, net	575.2	520.9
Other non-current assets	16.6	47.8
Investment in, long-term receivable from affiliates	0	0
Total assets	2,156.6	1,953.4
Current liabilities:
Notes payable	20	0
Current portion of long-term debt	4.4	0
Accounts payable	150.5	147.6
Accrued compensation	38.2	34
Accrued customer program liabilities	82.5	108.7
Accrued interest	14.6	6.3
Other current liabilities	63.4	58.7
Payables to affiliates	0	0
Total current liabilities	373.6	355.3
Long-term debt, net	759.8	720.5
Long-term notes payable to affiliates	0	0
Deferred income taxes	147.8	142.3
Pension and post-retirement benefit obligations	75.2	89.1
Other non-current liabilities	76.1	65
Total liabilities	1,432.5	1,372.2
Stockholders' equity:
Common stock	1.1	1.1
Treasury stock	(16.9)	(11.8)
Paid-in capital	2,003.1	1,988.3
Accumulated other comprehensive loss	(385.4)	(429.2)
(Accumulated deficit) retained earnings	(877.8)	(967.2)
Total stockholders' equity	724.1	581.2
Total liabilities and stockholders' equity	2,156.6	1,953.4
Eliminations
Current assets:
Cash and cash equivalents	0	0
Accounts receivable, net	0	0
Inventories	0	0
Receivables from affiliates	(623.4)	(543.5)
Other current assets	0	0
Total current assets	(623.4)	(543.5)
Property, plant and equipment, net	0	0
Deferred income taxes	0	0
Goodwill	0	0
Identifiable intangibles, net	0	0
Other non-current assets	0	0
Investment in, long-term receivable from affiliates	(2,871.1)	(2,890.5)
Total assets	(3,494.5)	(3,434)
Current liabilities:
Notes payable	0
Current portion of long-term debt	0
Accounts payable	0	0
Accrued compensation	0	0
Accrued customer program liabilities	0	0
Accrued interest	0	0
Other current liabilities	0	0
Payables to affiliates	(457.7)	(455.1)
Total current liabilities	(457.7)	(455.1)
Long-term debt, net	0	0
Long-term notes payable to affiliates	(204.9)	(225.9)
Deferred income taxes	0	0
Pension and post-retirement benefit obligations	0	0
Other non-current liabilities	0	0
Total liabilities	(662.6)	(681)
Stockholders' equity:
Common stock	(602.8)	(675.5)
Treasury stock	0	0
Paid-in capital	(2,294.1)	(2,294.3)
Accumulated other comprehensive loss	330.5	374.6
(Accumulated deficit) retained earnings	(265.5)	(157.8)
Total stockholders' equity	(2,831.9)	(2,753)
Total liabilities and stockholders' equity	(3,494.5)	(3,434)
Parent | Reportable Legal Entities
Current assets:
Cash and cash equivalents	11.5	0.8	5.8	9.7
Accounts receivable, net	0	0
Inventories	0	0
Receivables from affiliates	4.2	4.4
Other current assets	2.2	1.1
Total current assets	17.9	6.3
Property, plant and equipment, net	3.9	3.7
Deferred income taxes	0	0
Goodwill	0	0
Identifiable intangibles, net	57.4	57.4
Other non-current assets	2.5	3.1
Investment in, long-term receivable from affiliates	1,566.9	1,545.7
Total assets	1,648.6	1,616.2
Current liabilities:
Notes payable	20
Current portion of long-term debt	0
Accounts payable	0	0
Accrued compensation	3.2	3.8
Accrued customer program liabilities	0	0
Accrued interest	14.2	6.3
Other current liabilities	3.2	2.3
Payables to affiliates	10	5.6
Total current liabilities	50.6	18
Long-term debt, net	575.1	720.5
Long-term notes payable to affiliates	178.2	178.2
Deferred income taxes	114.9	113.5
Pension and post-retirement benefit obligations	1.4	1.5
Other non-current liabilities	4.3	3.3
Total liabilities	924.5	1,035
Stockholders' equity:
Common stock	1.1	1.1
Treasury stock	(16.9)	(11.8)
Paid-in capital	2,003.1	1,988.3
Accumulated other comprehensive loss	(385.4)	(429.2)
(Accumulated deficit) retained earnings	(877.8)	(967.2)
Total stockholders' equity	724.1	581.2
Total liabilities and stockholders' equity	1,648.6	1,616.2
Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	11	0.3	0	0.1
Accounts receivable, net	162.7	163.8
Inventories	138.9	125.8
Receivables from affiliates	550.4	474.6
Other current assets	11.8	10.8
Total current assets	874.8	775.3
Property, plant and equipment, net	98	107.8
Deferred income taxes	0	0
Goodwill	330.7	330.8
Identifiable intangibles, net	370.9	382
Other non-current assets	1.1	0.8
Investment in, long-term receivable from affiliates	863.2	903.8
Total assets	2,538.7	2,500.5
Current liabilities:
Notes payable	0
Current portion of long-term debt	0
Accounts payable	82.1	86.6
Accrued compensation	16.3	17.9
Accrued customer program liabilities	43.6	63.9
Accrued interest	0	0
Other current liabilities	20.8	22.9
Payables to affiliates	209.7	210
Total current liabilities	372.5	401.3
Long-term debt, net	0	0
Long-term notes payable to affiliates	26.7	26.7
Deferred income taxes	0	0
Pension and post-retirement benefit obligations	52.1	55.2
Other non-current liabilities	19.7	20.8
Total liabilities	471	504
Stockholders' equity:
Common stock	448.1	448
Treasury stock	0	0
Paid-in capital	1,551.1	1,551.1
Accumulated other comprehensive loss	(67.7)	(68.8)
(Accumulated deficit) retained earnings	136.2	66.2
Total stockholders' equity	2,067.7	1,996.5
Total liabilities and stockholders' equity	2,538.7	2,500.5
Non-Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	78.5	54.3	$ 65.1	$ 43.4
Accounts receivable, net	182	205.5
Inventories	124.6	77.8
Receivables from affiliates	68.8	64.5
Other current assets	16.6	13.4
Total current assets	470.5	415.5
Property, plant and equipment, net	100.2	97.6
Deferred income taxes	27.3	25.1
Goodwill	264.9	166.1
Identifiable intangibles, net	146.9	81.5
Other non-current assets	13	43.9
Investment in, long-term receivable from affiliates	441	441
Total assets	1,463.8	1,270.7
Current liabilities:
Notes payable	0
Current portion of long-term debt	4.4
Accounts payable	68.4	61
Accrued compensation	18.7	12.3
Accrued customer program liabilities	38.9	44.8
Accrued interest	0.4	0
Other current liabilities	39.4	33.5
Payables to affiliates	238	239.5
Total current liabilities	408.2	391.1
Long-term debt, net	184.7	0
Long-term notes payable to affiliates	0	21
Deferred income taxes	32.9	28.8
Pension and post-retirement benefit obligations	21.7	32.4
Other non-current liabilities	52.1	40.9
Total liabilities	699.6	514.2
Stockholders' equity:
Common stock	154.7	227.5
Treasury stock	0	0
Paid-in capital	743	743.2
Accumulated other comprehensive loss	(262.8)	(305.8)
(Accumulated deficit) retained earnings	129.3	91.6
Total stockholders' equity	764.2	756.5
Total liabilities and stockholders' equity	$ 1,463.8	$ 1,270.7

Condensed Consolidating Finan72

Condensed Consolidating Financial Information (Condensed Consolidating Statement of Comprehensive Income) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales		$ 431.3	$ 413.6	$ 1,119.5	$ 1,098.3
Cost of products sold		287.1	279.9	758.1	757.7
Gross profit		144.2	133.7	361.4	340.6
Advertising, selling, general and administrative expenses		82.3	74.1	233.1	219.4
Amortization of intangibles		5.8	4.8	15.9	14.9
Restructuring charges (credits)		0.4	0	4.8	(0.3)
Operating income	[1]	55.7	54.8	107.6	106.6
(Income) expense from affiliates		0	0
Interest expense		13	11	36.5	33.5
Interest income		(1.8)	(1.9)	(5.1)	(5.3)
Equity in earnings of joint venture		0	(2.5)	(2.1)	(5.1)
Other expense (income), net		6.8	0.3	(28.7)	2.2
Income (loss) before income taxes and earnings of wholly owned subsidiaries		37.7	47.9	107	81.3
Income tax expense		15	15.3	17.6	26.8
Income (loss) before earnings of wholly owned subsidiaries		22.7	32.6	89.4	54.5
Earnings of wholly owned subsidiaries		0	0	0	0
Net income		22.7	32.6	89.4	54.5
Comprehensive (loss) income		21	(37.8)	133.2	(77.5)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales		(10.6)	(10.6)	(32.5)	(36.4)
Cost of products sold		(10.6)	(10.6)	(32.5)	(36.4)
Gross profit		0	0	0	0
Advertising, selling, general and administrative expenses		0	0	0	0
Amortization of intangibles		0	0	0	0
Restructuring charges (credits)		0		0	0
Operating income		0	0	0	0
(Income) expense from affiliates		0	0	0	0
Interest expense		0	0	0	0
Interest income		0	0	0	0
Equity in earnings of joint venture			0	0	0
Other expense (income), net		0	0	0	0
Income (loss) before income taxes and earnings of wholly owned subsidiaries		0	0	0	0
Income tax expense		0	0	0	0
Income (loss) before earnings of wholly owned subsidiaries		0	0	0	0
Earnings of wholly owned subsidiaries		(56.2)	(71.7)	(199.2)	(159.5)
Net income		(56.2)	(71.7)	(199.2)	(159.5)
Comprehensive (loss) income		(54.5)	(7.2)	(243.3)	(38.1)
Parent | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales		0	0	0	0
Cost of products sold		0	0	0	0
Gross profit		0	0	0	0
Advertising, selling, general and administrative expenses		11.3	9.3	34.8	30.2
Amortization of intangibles		0.1	0.1	0.1	0.1
Restructuring charges (credits)		0		0	0
Operating income		(11.4)	(9.4)	(34.9)	(30.3)
(Income) expense from affiliates		(0.6)	(0.4)	(1.1)	(1)
Interest expense		11.1	11.2	32.7	34.1
Interest income		0	0	0	0
Equity in earnings of joint venture			0	0	0
Other expense (income), net		0.1	(0.6)	(1.7)	1.4
Income (loss) before income taxes and earnings of wholly owned subsidiaries		(22)	(19.6)	(64.8)	(64.8)
Income tax expense		8.2	8.4	1.9	14
Income (loss) before earnings of wholly owned subsidiaries		(30.2)	(28)	(66.7)	(78.8)
Earnings of wholly owned subsidiaries		52.9	60.6	156.1	133.3
Net income		22.7	32.6	89.4	54.5
Comprehensive (loss) income		21	(37.8)	133.2	(77.5)
Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales		261.8	271.6	697.2	699.4
Cost of products sold		176.3	182.6	477.5	481.5
Gross profit		85.5	89	219.7	217.9
Advertising, selling, general and administrative expenses		38.2	40.6	111.1	113.7
Amortization of intangibles		3.3	3.9	10.8	12.1
Restructuring charges (credits)		(0.1)		0	(0.3)
Operating income		44.1	44.5	97.8	92.4
(Income) expense from affiliates		(3.6)	(5.1)	(11.9)	(16.2)
Interest expense		0	0	0	0
Interest income		0	0	0	0
Equity in earnings of joint venture			0	0	0
Other expense (income), net		(0.1)	2.5	0.7	2
Income (loss) before income taxes and earnings of wholly owned subsidiaries		47.8	47.1	109	106.6
Income tax expense		0	0	0	0
Income (loss) before earnings of wholly owned subsidiaries		47.8	47.1	109	106.6
Earnings of wholly owned subsidiaries		3.3	11.1	43.1	26.2
Net income		51.1	58.2	152.1	132.8
Comprehensive (loss) income		51.6	58.2	153.2	132.7
Non-Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales		180.1	152.6	454.8	435.3
Cost of products sold		121.4	107.9	313.1	312.6
Gross profit		58.7	44.7	141.7	122.7
Advertising, selling, general and administrative expenses		32.8	24.2	87.2	75.5
Amortization of intangibles		2.4	0.8	5	2.7
Restructuring charges (credits)		0.5		4.8	0
Operating income		23	19.7	44.7	44.5
(Income) expense from affiliates		4.2	5.5	13	17.2
Interest expense		1.9	(0.2)	3.8	(0.6)
Interest income		(1.8)	(1.9)	(5.1)	(5.3)
Equity in earnings of joint venture			(2.5)	(2.1)	(5.1)
Other expense (income), net		6.8	(1.6)	(27.7)	(1.2)
Income (loss) before income taxes and earnings of wholly owned subsidiaries		11.9	20.4	62.8	39.5
Income tax expense		6.8	6.9	15.7	12.8
Income (loss) before earnings of wholly owned subsidiaries		5.1	13.5	47.1	26.7
Earnings of wholly owned subsidiaries		0	0	0	0
Net income		5.1	13.5	47.1	26.7
Comprehensive (loss) income		$ 2.9	$ (51)	$ 90.1	$ (94.6)
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Condensed Consolidating Finan73

Condensed Consolidating Financial Information (Condensed Consolidating Statements of Cash Flows) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 110	$ 69.7
Investing activities
Additions to property, plant and equipment	(11.1)	(21.4)
Payments for (proceeds from) interest in affiliates	0	0
Proceeds from the disposition of assets	0.8	2.7
Cost of acquisitions, net of cash acquired	(88.8)	0
Net cash used by investing activities	(99.1)	(18.7)
Financing activities
Intercompany financing	0	0
Net dividends	0	0
Proceeds from long-term borrowings	187.4	300
Repayments of long-term debt	(163.5)	(320.1)
Borrowings of notes payable, net	7.8	46.2
Payments for debt issuance costs	(0.8)	(1.7)
Repurchases of common stock	0	(46)
Payments related to tax withholding for share-based compensation	(5)	(5.9)
Excess tax benefit from share-based compensation	0.9	0
Proceeds from the exercise of stock options	1.9	0.5
Net cash provided (used) by financing activities	28.7	(27)
Effect of foreign exchange rate changes on cash and cash equivalents	6	(6.3)
Net increase in cash and cash equivalents	45.6	17.7
Cash and cash equivalents:
Beginning of the period	55.4	53.2
End of the period	101	70.9
Reportable Legal Entities | Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	(42.1)	(43.7)
Investing activities
Additions to property, plant and equipment	0	0
Payments for (proceeds from) interest in affiliates	0	0
Proceeds from the disposition of assets	0	0
Cost of acquisitions, net of cash acquired	0
Net cash used by investing activities	0	0
Financing activities
Intercompany financing	100.9	48
Net dividends	82.1	18
Proceeds from long-term borrowings	0	300
Repayments of long-term debt	(148)	(320.1)
Borrowings of notes payable, net	20	47
Payments for debt issuance costs	0	(1.7)
Repurchases of common stock		(46)
Payments related to tax withholding for share-based compensation	(5)	(5.9)
Excess tax benefit from share-based compensation	0.9
Proceeds from the exercise of stock options	1.9	0.5
Net cash provided (used) by financing activities	52.8	39.8
Effect of foreign exchange rate changes on cash and cash equivalents	0	0
Net increase in cash and cash equivalents	10.7	(3.9)
Cash and cash equivalents:
Beginning of the period	0.8	9.7
End of the period	11.5	5.8
Reportable Legal Entities | Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	89.8	69.2
Investing activities
Additions to property, plant and equipment	(4.8)	(9.7)
Payments for (proceeds from) interest in affiliates	74.4	14.9
Proceeds from the disposition of assets	0	0
Cost of acquisitions, net of cash acquired	0
Net cash used by investing activities	69.6	5.2
Financing activities
Intercompany financing	(76.2)	(59.6)
Net dividends	(72.5)	(14.9)
Proceeds from long-term borrowings	0	0
Repayments of long-term debt	0	0
Borrowings of notes payable, net	0	0
Payments for debt issuance costs	0	0
Repurchases of common stock		0
Payments related to tax withholding for share-based compensation	0	0
Excess tax benefit from share-based compensation	0
Proceeds from the exercise of stock options	0	0
Net cash provided (used) by financing activities	(148.7)	(74.5)
Effect of foreign exchange rate changes on cash and cash equivalents	0	0
Net increase in cash and cash equivalents	10.7	(0.1)
Cash and cash equivalents:
Beginning of the period	0.3	0.1
End of the period	11	0
Reportable Legal Entities | Non-Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	62.3	44.2
Investing activities
Additions to property, plant and equipment	(6.3)	(11.7)
Payments for (proceeds from) interest in affiliates	(74.4)	(14.9)
Proceeds from the disposition of assets	0.8	2.7
Cost of acquisitions, net of cash acquired	(88.8)
Net cash used by investing activities	(168.7)	(23.9)
Financing activities
Intercompany financing	(24.7)	11.6
Net dividends	(9.6)	(3.1)
Proceeds from long-term borrowings	187.4	0
Repayments of long-term debt	(15.5)	0
Borrowings of notes payable, net	(12.2)	(0.8)
Payments for debt issuance costs	(0.8)	0
Repurchases of common stock		0
Payments related to tax withholding for share-based compensation	0	0
Excess tax benefit from share-based compensation	0
Proceeds from the exercise of stock options	0	0
Net cash provided (used) by financing activities	124.6	7.7
Effect of foreign exchange rate changes on cash and cash equivalents	6	(6.3)
Net increase in cash and cash equivalents	24.2	21.7
Cash and cash equivalents:
Beginning of the period	54.3	43.4
End of the period	$ 78.5	$ 65.1

Condensed Consolidating Finan74

Condensed Consolidating Financial Information (Narrative) (Details)	Sep. 30, 2016	Dec. 31, 2015
Senior Unsecured Note, due April 2020 6 point 75 | Senior Unsecured Notes
Debt Instrument [Line Items]
Stated Percentage	6.75%	6.75%

Subsequent Event (Details)

Subsequent Event (Details) € in Millions, AUD in Millions, $ in Millions	Oct. 21, 2016USD ($)	Oct. 21, 2016EUR (€)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Oct. 21, 2016AUD	Oct. 21, 2016USD ($)	Oct. 21, 2016EUR (€)
Esselte Group Holdings AB
Subsequent Event [Line Items]
Business Combination, Acquisition Related Costs			$ 4.3	$ 2
Esselte Group Holdings AB | Subsequent Event
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross	$ 333.1	€ 296.9
Senior Secured Facility, Third Amended and Restated Credit Agreement [Member] | Subsequent Event
Subsequent Event [Line Items]
Line of Credit Facility, Expiration Period	5 years	5 years
Secured Debt | Denominated Term Loan | Subsequent Event
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					AUD 80		€ 300
Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 400
Line of Credit Facility, Increased Borrowing Capacity Option						$ 100