Note 11 - Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 26, 2015

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

11. Accumulated Other Comprehensive Income (Loss)

Components of other comprehensive income (loss), on an after-tax basis, were as follows

:

(in thousands)	Before Tax amount			Tax (Expense) Benefit			Net of Tax Amount
Year ended December 28, 2013
Foreign currency translation adjustments	$	3,270		$	-		$	3,270
Adjustments related to postretirement benefits		1,889			(285	)		1,604
Change in unrealized gain/loss on investments		(14	)		8			(6	)
Other comprehensive income (loss)	$	5,145		$	(277	)	$	4,868
Year ended December 27, 2014
Foreign currency translation adjustments	$	(14,107	)	$	-		$	(14,107	)
Adjustments related to postretirement benefits		(3,809	)		551			(3,258	)
Other comprehensive income (loss)	$	(17,916	)	$	551		$	(17,365	)
Year ended December 26, 2015
Foreign currency translation adjustments	$	(11,000	)	$	-		$	(11,000	)
Adjustments related to postretirement benefits		(24	)		(34	)		(58	)
Other comprehensive income (loss)	$	(11,024	)	$	(34	)	$	(11,058	)

COHU, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

Components of accumulated other comprehensive loss, net of tax, at the end of each period are as follows:

(in thousands)	2015			2014
Accumulated net currency translation adjustments	$	(19,327	)	$	(8,327	)
Accumulated net adjustments related to postretirement benefits		(2,445	)		(2,387	)
Total accumulated other comprehensive loss	$	(21,772	)	$	(10,714	)