EYE » Topics » Comprehensive Income (Loss)

These excerpts taken from the EYE 10-K filed Feb 24, 2009.

Comprehensive Income (Loss)

Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net earnings (loss), foreign currency translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

The components of accumulated other comprehensive income (loss) were as follows:

 

(in millions)

   Foreign
currency
translation
adjustment
    Pension-related
unrecognized losses
and prior service
cost, net
    Total accumulated
other
comprehensive
income (loss)
 

Balance as of December 31, 2005

   $ (19,870 )   $ —       $ (19,870 )

Net change during the year

     58,036       —         58,036  

Adoption of SFAS No. 158

     —         (1,421 )     (1,421 )
                        

Balance as of December 31, 2006

     38,166       (1,421 )     36,745  

Net change during the year

     30,980       2,001       32,981  
                        

Balance as of December 31, 2007

     69,146       580       69,726  

Net change during the year

     (65,506 )     (922 )     (66,428 )
                        

Balance as of December 31, 2008

   $ 3,640     $ (342 )   $ 3,298  
                        

Comprehensive Income (Loss)

STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%">Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net earnings (loss), foreign currency
translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

The components of
accumulated other comprehensive income (loss) were as follows:

 





































































































































































































(in millions)

  Foreign
currency
SIZE="1">translation
adjustment
  Pension-related
unrecognized losses
FACE="Times New Roman" SIZE="1">and prior service
cost, net
  Total accumulated
other
FACE="Times New Roman" SIZE="1">comprehensive
income (loss)
 

Balance as of December 31, 2005

  $(19,870) $—    $(19,870)

Net change during the year

   58,036   —     58,036 

Adoption of SFAS No. 158

   —     (1,421)  (1,421)
             

Balance as of December 31, 2006

   38,166   (1,421)  36,745 

Net change during the year

   30,980   2,001   32,981 
             

Balance as of December 31, 2007

   69,146   580   69,726 

Net change during the year

   (65,506)  (922)  (66,428)
             

Balance as of December 31, 2008

  $3,640  $(342) $3,298 
             

Comprehensive Income (Loss)

STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%">Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net earnings (loss), foreign currency
translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

The components of
accumulated other comprehensive income (loss) were as follows:

 





































































































































































































(in millions)

  Foreign
currency
SIZE="1">translation
adjustment
  Pension-related
unrecognized losses
FACE="Times New Roman" SIZE="1">and prior service
cost, net
  Total accumulated
other
FACE="Times New Roman" SIZE="1">comprehensive
income (loss)
 

Balance as of December 31, 2005

  $(19,870) $—    $(19,870)

Net change during the year

   58,036   —     58,036 

Adoption of SFAS No. 158

   —     (1,421)  (1,421)
             

Balance as of December 31, 2006

   38,166   (1,421)  36,745 

Net change during the year

   30,980   2,001   32,981 
             

Balance as of December 31, 2007

   69,146   580   69,726 

Net change during the year

   (65,506)  (922)  (66,428)
             

Balance as of December 31, 2008

  $3,640  $(342) $3,298 
             
This excerpt taken from the EYE 10-Q filed Nov 5, 2008.

Note 8: Comprehensive Income (Loss)

The following tables summarize the components of comprehensive income (loss) (in thousands):

 

     Three Months Ended  
   September 26, 2008     September 28, 2007  
   Before-tax
amount
    Income
tax
   Net-of-tax
amount
    Before-tax
amount
   Income
Tax
   Net-of-tax
amount
 

Foreign currency translation adjustments

   $ (51,331 )   $ —      $ (51,331 )   $ 30,378    $ —      $ 30,378  

Net earnings (loss)

          7,073             (25,937 )
                           

Total comprehensive (loss) income

        $ (44,258 )         $ 4,441  
                           
     Nine Months Ended  
   September 26, 2008     September 28, 2007  
   Before-tax
amount
    Income
tax
   Net-of-tax
amount
    Before-tax
amount
   Income
Tax
   Net-of-tax
amount
 

Foreign currency translation adjustments

   $ (12,174 )   $ —      $ (12,174 )   $ 36,822    $ —      $ 36,822  

Net earnings (loss)

          35,960             (180,622 )
                           

Total comprehensive income (loss)

        $ 23,786           $ (143,800 )
                           
These excerpts taken from the EYE 10-K filed Mar 3, 2008.

Comprehensive Income (Loss)

Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net earnings (loss), foreign currency translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

The components of accumulated other comprehensive income (loss) were as follows:

 

(in millions)

   Foreign
currency
translation
adjustment
    Change in net
unrealized holding
gains / losses on
derivatives
    Pension-related
unrecognized losses
and prior service
cost, net
    Total accumulated
other
comprehensive
income (loss)
 

Balance as of December 31, 2004

   $ 69,667     $ 207     $ —       $ 69,874  

Net change during the year

     (89,537 )     (207 )     —         (89,744 )
                                

Balance as of December 31, 2005

     (19,870 )     —         —         (19,870 )

Net change during the year

     58,036       —         —         58,036  

Adoption of SFAS No. 158

     —         —         (1,421 )     (1,421 )
                                

Balance as of December 31, 2006

     38,166       —         (1,421 )     36,745  

Net change during the year

     30,980       —         2,001       32,981  
                                

Balance as of December 31, 2007

   $ 69,146     $ —       $ 580     $ 69,726  
                                

Comprehensive
Income (Loss)

Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net
earnings (loss), foreign currency translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

FACE="Times New Roman" SIZE="2">The components of accumulated other comprehensive income (loss) were as follows:

 




























































































































































































































































(in millions)

  Foreign
currency
translation
adjustment
  Change in net
unrealized holding
gains / losses on
derivatives
  Pension-related
unrecognized losses
and prior service
cost, net
  Total accumulated
other
comprehensive
income (loss)
 

Balance as of December 31, 2004

  $69,667  $207  $—    $69,874 

Net change during the year

   (89,537)  (207)  —     (89,744)
                 

Balance as of December 31, 2005

   (19,870)  —     —     (19,870)

Net change during the year

   58,036   —     —     58,036 

Adoption of SFAS No. 158

   —     —     (1,421)  (1,421)
                 

Balance as of December 31, 2006

   38,166   —     (1,421)  36,745 

Net change during the year

   30,980   —     2,001   32,981 
                 

Balance as of December 31, 2007

  $69,146  $—    $580  $69,726 
                 
This excerpt taken from the EYE 8-K filed May 2, 2007.

Comprehensive Income (Loss)

Comprehensive income (loss) encompasses all changes in equity other than those with stockholders and consists of net earnings (loss), foreign currency translation adjustments, unrealized gains/losses on derivative instruments and pension obligations, if applicable.

 

9


The components of accumulated other comprehensive income (loss) were as follows:

 

(in millions)

   Foreign
currency
translation
adjustment
    Change in net
unrealized holding
gains / losses on
derivatives
    Unrecognized losses
and prior service
cost, net
    Total accumulated
other
comprehensive
income (loss)
 

Balance as of December 31, 2003

   $ 13,868     $ —       $ —       $ 13,868  

Net change during the year

     55,799       207       —         56,006  
                                

Balance as of December 31, 2004

     69,667       207       —         69,874  

Net change during the year

     (89,537 )     (207 )     —         (89,744 )
                                

Balance as of December 31, 2005

     (19,870 )     —         —         (19,870 )

Net change during the year

     58,036       —         —         58,036  

Adoption of SFAS No. 158

     —         —         (1,421 )     (1,421 )
                                

Balance as of December 31, 2006

   $ 38,166     $ —       $ (1,421 )   $ 36,745  
                                
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