
	For the Three Months Ended				For the Nine Months Ended
	September 29, 2022		September 30, 2021		September 29, 2022		September 30, 2021
Kansas Development Finance Authority bond	$	0.5	$	0.6	$	1.8	$	2.2


Foreign currency gains (1)	13.4		11.3		40.6		3.8
(Loss) gain on foreign currency forward contract	(6.5)		0.1		(10.5)		0.1
Loss on sale of accounts receivable	(6.0)		(1.8)		(12.8)		(4.8)
Pension (expense) income(2)	(56.4)		84.8		(15.1)		137.3
Excise tax on pension assets reversion(3)	—		—		(6.8)		—
Gain on settlement of financial instrument(4)	—		—		20.7		—
Other (5)	12.9		(0.2)		12.3		0.1
Total	$	(42.1)	$	94.8	$	30.2	$	138.7

(1) Foreign currency gains are due to the impact of movement in foreign currency exchange rates on long-term contractual rights/obligations, as well as cash and both trade and intercompany receivables/payables that are denominated in a currency other than the entity’s functional currency.

(2) See Note 16 Pension and Other Post-Retirement Benefits. Pension income for the three and nine months ended September 29, 2022 includes a $71.7 non-cash, pre-tax non-operating charge for amortization of prior service costs. Pension income for the three and nine months ended September 30, 2021 includes a curtailment gain of $61.0.

(4) The nine-month period ended September 29, 2022 includes a $20.7 gain related to a deed of release and related cash payment that fully settled the existing repayable investment agreement between the Company and the U.K.'s Department for Business, Energy and Industrial Strategy ("BEIS"). The repayable investment obligation, which was denominated in GBP, was included on the Company’s Consolidated Balance Sheet as of December 31, 2021, as $41.7 recorded to "Other current liabilities" and $301.9 recorded to "Other non-current liabilities". In January 2022, the Company made repayments of $25.6 to the UK’s Department for Business Energy and Industrial Strategy for units sold, including interest, in respect to the agreement. In April 2022, the deed of release settled the remaining outstanding repayment obligation, including current year interest accrual and foreign currency measurement impacts, in exchange for a payment of $292.8. The portion of the payments related to interest expense and the portion of the payments related to principal repayment are included in net cash used in operating activities and net cash used in financing activities, respectively, on the Company's Condensed Consolidated Statement of Cash Flows for the period ended September 29, 2022.