XML 65 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8
ACCUMULATED OTHER COMPREHENSIVE INCOME
 9 Months Ended
Sep. 30, 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
(7,860
)
 
—

 
—

 
(7,860
)
     Amounts reclassified from accumulated other comprehensive income
—

 
(56
)
 
328

 
272

            Net increase in other comprehensive income
(7,860
)
 
(56
)
 
328

 
(7,588
)
Balance as of September 30, 2014
$
7,092

 
$
(2,209
)
 
$
326

 
$
5,209

 

Amounts reclassified from accumulated other comprehensive income were mainly related to losses on available-for-sale securities. These reclassifications impacted "interest and other expense, net" in the Condensed Consolidated Statements of Operations.