Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2011

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

13.Accumulated Other Comprehensive Income (Loss)

Comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in other comprehensive income, but excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax. The Company’s other comprehensive income (loss) is composed primarily of foreign currency translation adjustments, changes in the funded status of defined benefit pension plans and changes in the fair value of derivatives that have been designated as cash flow hedges. The following is a summary of comprehensive income (loss) for the three and nine months ended September 30, 2011 and 2010 (in millions):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Consolidated net income	$	20.1		$	27.9		$	54.4		$	66.8
Foreign currency translation adjustments	(52.0		)	53.3			9.2			2.6
Unrealized losses on interest rate swap:
Unrealized holding losses arising during the period	—			(0.7		)	(0.3		)	(2.2		)
Less reclassification adjustments for settlements included in the determination of net income	0.6			0.6			1.6			2.0
Pension liability adjustments	1.6			(2.0		)	(0.6		)	(1.6		)
Net comprehensive income (loss)	(29.7		)	79.1			64.3			67.6
Less: Foreign currency translation adjustments attributable to noncontrolling interests	—			0.1			0.1			—
Comprehensive income (loss) attributable to Bruker Corporation	$	(29.7	)	$	79.0		$	64.2		$	67.6