COMPREHENSIVE EARNINGS

6 Months Ended

May 28, 2011

Total comprehensive earnings and its components are as follows:



	Other Comprehensive Earnings, Net of Tax:
	Net Earnings		Foreign Currency and Other Adjustments			Pension Liability Adjustments		Total Comprehensive Earnings (Loss)
Quarter Ended
May 28, 2011
CLARCOR Inc.	$	32,808	$	4,605		$	678	$	38,091
Non-redeemable noncontrolling interests	54		1			—		55
Redeemable noncontrolling interests	19		(119		)	—		(100		)
	$	32,881	$	4,487		$	678	$	38,046

May 29, 2010
CLARCOR Inc.	$	23,885	$	(6,558	)	$	656	$	17,983
Non-redeemable noncontrolling interests	48		—			—		48
Redeemable noncontrolling interests	2		—			—		2
	$	23,935	$	(6,558	)	$	656	$	18,033



	Other Comprehensive Earnings, Net of Tax:
	Net Earnings (Loss)			Foreign Currency and Other Adjustments			Pension Liability Adjustments		Total Comprehensive Earnings (Loss)
Six Months Ended
May 28, 2011
CLARCOR Inc.	$	54,689		$	9,428		$	2,206	$	66,323
Non-redeemable noncontrolling interests	106			1			—		107
Redeemable noncontrolling interests	7			(119		)	—		(112		)
	$	54,802		$	9,310		$	2,206	$	66,318

May 29, 2010
CLARCOR Inc.	$	38,751		$	(13,927	)	$	1,279	$	26,103
Non-redeemable noncontrolling interests	93			(3		)	—		90
Redeemable noncontrolling interests	(102		)	53			—		(49		)
	$	38,742		$	(13,877	)	$	1,279	$	26,144

The components of the ending balances of Accumulated other comprehensive loss are as follows:



	May 28, 2011			November 27, 2010
Pension liability, gross	$	(54,644	)	$	(58,191	)
Tax effect of pension liability	19,808			21,149
Pension liability, net of tax	(34,836		)	(37,042		)
Translation adjustments, gross	11,584			2,156
Tax effect of translation adjustments	(155		)	(155		)
Translation adjustments, net of tax	11,429			2,001
Accumulated other comprehensive loss	$	(23,407	)	$	(35,041	)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
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-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e689-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e709-108580

+ Details