ACCUMULATED OTHER COMPREHENSIVE INCOME

3 Months Ended

Mar. 31, 2014

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME

ACCUMULATED OTHER COMPREHENSIVE INCOME

Comprehensive income is defined as a change in equity of a company during a period, from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. The primary difference between net income and comprehensive income for the Company arises from foreign currency translation adjustments, actuarial loss related to defined benefit pension plans and net unrealized loss on investments. The following table summarizes the changes in accumulated balances of other comprehensive income, net of tax:

	Foreign currency translation adjustments		Defined benefit pension plans			Change in unrealized loss on investments			Total
	(in thousands)
Balance as of December 31, 2013	$	14,952	$	(2,153	)	$	(2	)	$	12,797
Other comprehensive income before reclassifications	323		—			—			323
Amounts reclassified from accumulated other comprehensive income	—		(19		)	328			309
Net increase in other comprehensive income	323		(19		)	328			632
Balance as of March 31, 2014	$	15,275	$	(2,172	)	$	326		$	13,429

Amounts reclassified from accumulated other comprehensive income were mainly related to losses on available-for-sale securities. These reclassifications impacted "interest and other income, net" on the condensed consolidated statements of operations.