ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)

12 Months Ended

Dec. 31, 2012

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Schedule of the components of accumulated other comprehensive (loss) income

	Foreign Currency Translation Adjustment			Unrealized Holding Gain (Loss) on Auction Rate Securities			Net Unrealized Holding Gain (Loss) on Available- For-Sale Equity Securities			Net Unrealized Holding Gain (Loss) on Available- For-Sale Debt Securities			Acquisition of Noncontrolling Interest		Pension Adjustment			Total
Balance, January 1, 2010	$	44,286		$	(943	)	$	—		$	231		$	—	$	—		$	43,574
Foreign currency translation adjustment	54,640			—			—			—			—		—			54,640
Unrealized holding gain on auction rate securities	—			554			—			—			—		—			554
Net unrealized holding loss on available-for-sale securities	—			—			—			(321		)	—		—			(321		)
Reclassification to net loss(1)	—			389			—			—			—		—			389
Balance, December 31, 2010	98,926			—			—			(90		)	—		—			98,836
Foreign currency translation adjustment	(381,633		)	—			—			—			—		—			(381,633		)
Net unrealized holding gain on available-for-sale equity securities	—			—			22,780			—			—		—			22,780
Reclassification to net income(1)	—			—			(21,146		)	—			—		—			(21,146		)
Net unrealized holding gain on available-for-sale debt securities	—			—			—			(114		)	—		—			(114		)
Acquisition of noncontrolling interest	—			—			—			—			2,206		—			2,206
Pension adjustment(2)	—			—			—			—			—		(545		)	(545		)
Balance, December 31, 2011	(282,707		)	—			1,634			(204		)	2,206		(545		)	(279,616		)
Foreign currency translation adjustment	161,011			—			—			—			—		—			161,011
Unrealized holding gain on auction rate securities	—			1			—			—			—		—			1
Net unrealized holding gain on available-for-sale equity securities	—			—			379			—			—		—			379
Reclassification to net loss(1)	—			—			(1,634		)	197			—		—			(1,437		)
Net unrealized holding gain on available-for-sale debt securities	—			—			—			7			—		—			7
Pension adjustment(2)	—			—			—			—			—		259			259
Balance, December 31, 2012	$	(121,696	)	$	1		$	379		$	—		$	2,206	$	(286	)	$	(119,396	)

(1) Included in gain (loss) on investments, net (as described in note 20).

(2) Reflects changes in defined benefit obligations and related plan assets of legacy Valeant defined benefit pension plans.