Comprehensive Loss

6 Months Ended

Sep. 30, 2011

4. Comprehensive Loss

Comprehensive loss is the total of net income (loss) as currently reported under GAAP plus other comprehensive income (loss). Other comprehensive income (loss) considers the effects of additional transactions and economic events that are not required to be recorded in determining net income, but rather are reported as a separate component of shareholders' equity. Changes in the components of accumulated other comprehensive loss for the three and six months ended September 30, 2011 and 2010 are as follows:


	Foreign currency translation adjustment			Unamortized net actuarial gains		Unrealized losses on securities			Accumulated other comprehensive (loss) income			Comprehensive income (loss)
Balance at April 1, 2011	$	(99	)	$	58	$	—		$	(41	)
Change during the three months ended June 30, 2011		86			—		(9	)		77		$	77

Balance at June 30, 2011	$	(13	)	$	58	$	(9	)	$	36
Net loss for the three months ended June 30, 2011													(4,789	)
Change during the three months ended September 30, 2011		(114	)		—		(245	)		(359	)		(359	)

Balance at September 30, 2011	$	(127	)	$	58	$	(254	)	$	(323	)
Net income for the three months ended September 30, 2011													7,249

Total comprehensive income for the six months ended September 30, 2011												$	2,178


	Foreign currency translation adjustment			Unamortized net actuarial losses and prior service costs			Accumulated other comprehensive (loss) income			Comprehensive (loss) income
Balance at April 1, 2010	$	(664	)	$	(656	)	$	(1,320	)
Change during the three months ended June 30, 2010		(204	)		57			(147	)	$	(147	)

Balance at June 30, 2010	$	(868	)	$	(599	)	$	(1,467	)
Net loss for the three months ended June 30, 2010											(10,252	)
Change during the three months ended September 30, 2010		235			3			238			238

Balance at September 30, 2010	$	(633	)	$	(596	)	$	(1,229	)
Net loss for the three months ended September 30, 2010											(2,214	)

Total comprehensive loss for the six months ended September 30, 2010										$	(12,375	)

- 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

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

-Publisher FASB

-Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Reclassification Adjustments

-URI http://asc.fasb.org/extlink&oid=6522872

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-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 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

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-Topic 220

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-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e709-108580

+ Details