Comprehensive Loss

6 Months Ended

Apr. 01, 2012

Comprehensive Loss [Abstract]

Comprehensive Loss

3 COMPREHENSIVE LOSS

Comprehensive loss and the components of other comprehensive income (loss), net of tax, for the three and six month periods ended April 1, 2012 and April 3, 2011 are as follows:

	Three Months						Six Months
	2012			2011			2012			2011
Net loss	$	(28,451	)	$	(50,025	)	$	(15,281	)	$	(69,770	)
Other comprehensive income (loss):
Foreign currency translation		18,539			23,944			3,610			19,870
Valuation allowance adjustments		(554	)		433			(251	)		1,076
Pension liability adjustments		228			—			531			—
Net unrealized (loss) gain on derivative instruments		(701	)		(7,244	)		1,117			(3,065	)
Net change to derive comprehensive loss for the period		17,512			17,133			5,007			17,881
Comprehensive loss	$	(10,939	)	$	(32,892	)	$	(10,274	)	$	(51,889	)

Net gains or losses resulting from the translation of assets and liabilities of foreign subsidiaries are accumulated in the Accumulated other comprehensive income ("AOCI") section of Shareholders' equity. Also included are the effects of exchange rate changes on intercompany balances of a long-term nature.

The changes in accumulated foreign currency translation for the three and six month periods ended April 1, 2012 and April 3, 2011 were primarily attributable to the impact of translation of the net assets of the Company's European and Latin American operations, which primarily have functional currencies in Euros, Pounds Sterling and Brazilian Real.