(10) Debt and Equity (Tables)

6 Months Ended

Jul. 03, 2011

The Wendy's Company [Member]

Entity Information [Line Items]

Summary of Stockholders' Equity

	Six Months Ended
	July 3, 2011			July 4, 2010
Balance, beginning of year	$	2,163,174		$	2,336,339
Comprehensive income (a)	17,729			5,816
Share-based compensation	6,660			6,651
Exercises of stock options	3,283			923
Dividends paid	(16,750		)	(12,989		)
Repurchases of common stock for treasury	(46,622		)	(167,744		)
Other	(52		)	(512		)
Balance, end of the period	$	2,127,422		$	2,168,484

_______________

(a) The following is a summary of the components of comprehensive income, net of income taxes:

	Six Months Ended
	July 3, 2011			July 4, 2010
Net income	$	9,857		$	7,342
Net change in currency translation adjustment	7,918			(1,562		)
Net unrealized losses on available-for-sale securities	—			(59		)
Change in net unrecognized pension loss	(46		)	95
Other comprehensive income (loss)	7,872			(1,526		)
Comprehensive income	$	17,729		$	5,816

Wendy's Restaurants, LLC [Member]

Entity Information [Line Items]

Summary of Invested Equity

	Six Months Ended
	July 3, 2011		July 4, 2010
Balance, beginning of year	$	1,776,630	$	2,197,907
Comprehensive income (a)	22,131		5,264
Share-based compensation	6,162		6,227
Dividends paid to The Wendy’s Company	—		(443,700		)
Other	—		(76		)
Balance, end of the period	$	1,804,923	$	1,765,622

_______________

(a) The following is a summary of the components of comprehensive income, net of income taxes:

	Six Months Ended
	July 3, 2011		July 4, 2010
Net income	$	13,914	$	6,815
Net change in currency translation adjustment	7,918		(1,562		)
Change in net unrecognized pension loss (b)	299		11
Other comprehensive income (loss)	8,217		(1,551		)
Comprehensive income	$	22,131	$	5,264

(b) Includes the reclassification of the change in net unrecognized pension loss related to Arby’s pension liability to a subsidiary of The Wendy’s Company.