Comprehensive Income (Loss)

9 Months Ended

Sep. 24, 2011

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

5. Comprehensive Income (Loss)

Comprehensive income (loss) represents all non-owner changes in stockholders’ equity and consists of, on an after-tax basis where applicable, the following (in thousands):

	Three Months Ended					Nine Months Ended
	September 24, 2011			September 25, 2010		September 24, 2011		September 25, 2010
Net income	$	3,376		$	7,611	$	15,000	$	15,216
Foreign currency translation adjustment		(4,854	)		6,615		2,642		(5,162	)
Adjustments related to postretirement benefits		47			9		65		37
Change in unrealized gain/loss on investments		(14	)		26		22		(35	)
Comprehensive income (loss)	$	(1,445	)	$	14,261	$	17,729	$	10,056

Our accumulated other comprehensive income (loss) balance totaled approximately $2.5 million and $(0.2) million at September 24, 2011, and December 25, 2010, respectively, and was attributed to, net of income taxes where applicable, foreign currency adjustments resulting from the translation of certain accounts into U.S. dollars where the functional currency is the Euro, unrealized gains and losses on investments and adjustments related to postretirement benefits.