Comprehensive Income

6 Months Ended

Mar. 31, 2012

7. Comprehensive Income

Comprehensive Income, a component of Shareholders' Investment, consists of net income, pension benefit plan adjustments, derivative instrument gains or losses, and foreign currency translation adjustments.

Comprehensive Income for the three and six-fiscal month periods ended March 31, 2012 and April 2, 2011 was as follows:

	Three Fiscal Months Ended						Six Fiscal Months Ended
	March 31,			April 2,			March 31,			April 2,
	2012			2011			2012			2011
	(expressed in thousands)
Net income	$	11,157		$	11,808		$	26,696		$	25,097
Change in cumulative translation adjustment		718			4,119			(753	)		2,788
Pension benefit plan adjustments		(55	)		(238	)		113			(564	)
Change in unrealized loss on derivative instruments		(176	)		(134	)		432			127
Comprehensive income	$	11,644		$	15,555		$	26,488		$	27,448

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 14-26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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+ Details