- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details

SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Changes in accumulated other comprehensive loss
Balance at the beginning of the period			$ (304,901)
Other Comprehensive Income Related to Investments	(147)	65	607	(666)
Amounts reclassified from AOCL			5,645
Other comprehensive income	1,735	3,452	6,252	9,494
Balance at the end of the period	(298,649)		(298,649)
Minimum Pension and Post-Retirement Liability
Changes in accumulated other comprehensive loss
Balance at the beginning of the period			(296,669)
Amounts reclassified from AOCL			5,645
Other comprehensive income			5,645
Balance at the end of the period	(291,024)		(291,024)
Other Comprehensive Loss Related to Equity Investments
Changes in accumulated other comprehensive loss
Balance at the beginning of the period			(8,232)
Other Comprehensive Income Related to Investments			607
Other comprehensive income			607
Balance at the end of the period	$ (7,625)		$ (7,625)