(10) Debt and Equity (Tables)

9 Months Ended

Oct. 02, 2011

The Wendy's Company [Member]

Entity Information [Line Items]

Summary of Stockholders' Equity

	Nine Months Ended
	October 2, 2011			October 3, 2010
Balance, beginning of year	$	2,163,174		$	2,336,339
Comprehensive (loss) income (a)	(6,858		)	14,347
Share-based compensation	13,756			10,519
Exercises of stock options	5,199			1,227
Dividends paid	(24,584		)	(19,260		)
Repurchases of common stock for treasury	(152,681		)	(167,744		)
Other	(653		)	(841		)
Balance, end of the period	$	1,997,353		$	2,174,587

_______________

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

	Nine Months Ended
	October 2, 2011			October 3, 2010
Net income	$	5,891		$	6,433
Net change in currency translation adjustment	(12,703		)	7,878
Net unrealized losses on available-for-sale securities	—			(59		)
Change in net unrecognized pension loss	(46		)	95
Other comprehensive (loss) income	(12,749		)	7,914
Comprehensive (loss) income	$	(6,858	)	$	14,347

Wendy's Restaurants, LLC [Member]

Entity Information [Line Items]

Summary of Invested Equity

	Nine Months Ended
	October 2, 2011			October 3, 2010
Balance, beginning of year	$	1,776,630		$	2,197,907
Comprehensive (loss) income (a)	(90		)	15,061
Share-based compensation	12,973			9,841
Dividends paid to The Wendy’s Company	—			(443,700		)
Other	—			(76		)
Balance, end of the period	$	1,789,513		$	1,779,033

_______________

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

	Nine Months Ended
	October 2, 2011			October 3, 2010
Net income	$	12,314		$	7,172
Net change in currency translation adjustment	(12,703		)	7,878
Change in net unrecognized pension loss (b)	299			11
Other comprehensive (loss) income	(12,404		)	7,889
Comprehensive (loss) income	$	(90	)	$	15,061

(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.