ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

3 Months Ended

Mar. 31, 2012

ACCUMULATED OTHER COMPREHENSIVE LOSS

Schedule of the components of accumulated other comprehensive loss

	Foreign Currency Translation Adjustment			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, 2012	$	(205,521	)	$	1,634		$	(204	)	$	2,206	$	(545	)	$	(202,430	)
Foreign currency translation adjustment		174,676			—			—			—		—			174,676
Reclassification to net loss(1)		—			(1,634	)		—			—		—			(1,634	)
Net unrealized holding loss on available-for-sale debt securities		—			—			(13	)		—		—			(13	)
Pension adjustment(2)		—			—			—			—		(123	)		(123	)
Balance, March 31, 2012	$	(30,845	)	$	—		$	(217	)	$	2,206	$	(668	)	$	(29,524	)

(1)

Included in Gain on investments, net.

(2)

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