Comprehensive Earnings

9 Months Ended

Nov. 26, 2011

15.

Comprehensive Earnings


	Three months ended						Nine months ended
(In thousands)	Nov. 26, 2011			Nov. 27, 2010			Nov. 26, 2011			Nov. 27, 2010
Net earnings (loss)	$	5,536		$	(2,322	)	$	1,682		$	(5,922	)
Unrealized gain (loss) on marketable securities, net of $0, $(131), $(4) and $(38) tax expense (benefit), respectively		1			(242	)		(7	)		(69	)
Foreign currency translation adjustments		(3,728	)		(311	)		(2,385	)		(311	)

Comprehensive earnings (loss)	$	1,809		$	(2,875	)	$	(710	)	$	(6,302	)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details