(8) Investments (Tables)

12 Months Ended

Jan. 01, 2012

Investments [Member]

Schedule of Cost and Equity Method Investments

	Year End
	2011		2010
Equity investments:
Joint venture with THI	$	91,742	$	98,631
Joint venture in Japan	77		—
Cost investments:
Arby’s	19,000		—
Other cost investment	3,832		3,775
Total Wendy’s Restaurants	114,651		102,406
Cost investments:
Jurlique	325		325
Other cost investments	4,295		4,492
Total The Wendy’s Company	$	119,271	$	107,223

Investment in Joint Venture with Tim Horton's, Inc.

	2011			2010			2009
Balance at beginning of period	$	98,631		$	97,476		$	89,771
Equity in earnings for the period	13,505			12,316			11,334
Amortization of purchase price adjustments (a)	(2,934		)	(2,857		)	(2,835		)
	10,571			9,459			8,499
Distributions received	(14,942		)	(13,980		)	(14,583		)
Currency translation adjustment included in “Comprehensive    (loss) income”	(2,518		)	5,676			13,789
Balance at end of period (b)	$	91,742		$	98,631		$	97,476

_____________________

(a) Based upon an average aggregate life of 21 years.

(b) Included in “Investments.”

Summarized Financial Information of TimWen

	Year End
	2011		2010
Balance sheet information:
Properties	C$	75,030	C$	78,769
Cash and cash equivalents	2,679		1,639
Accounts receivable	4,325		4,529
Other	2,623		3,001
	C$	84,657	C$	87,938
Accounts payable and accrued liabilities	C$	2,332	C$	2,169
Other liabilities	8,848		9,339
Partners’ equity	73,477		76,430
	C$	84,657	C$	87,938

	2011		2010		2009
Income statement information:
Revenues	C$	38,927	C$	38,361	C$	38,471
Income before income taxes and net income	27,047		24,976		27,532

Schedule of Proceeds from Sales and Realized Gains (Losses) on Investments

	2010		2009
Proceeds from sales	$	288	$	32,243
Gross realized gains	$	125	$	3,035
Gross realized losses	—		(618		)
	$	125	$	2,417

Schedule of Unrealized Gains (Losses) on Investments

	2010			2009
Unrealized holding gains arising during the year	$	—		$	101
Reclassifications of prior year unrealized holding gains into net income or loss	(101		)	(168		)
	(101		)	(67		)
Income tax benefit	42			18
	$	(59	)	$	(49	)