RVBD » Topics » Comprehensive Income (Loss)

These excerpts taken from the RVBD 8-K filed Apr 30, 2009.

Comprehensive Income (Loss)

SFAS No. 130, Reporting Comprehensive Income, requires disclosure of all components of comprehensive income on an annual and interim basis. Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. Comprehensive net loss is the same as net loss for the nine months ended September 30, 2008 and 2007.


Comprehensive Income (Loss)

SFAS No. 130, Reporting Comprehensive Income, requires disclosure of all components of comprehensive income on an annual and interim basis. Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. Comprehensive net loss is the same as net loss for the years ended December 31, 2007 and 2006.

These excerpts taken from the RVBD 10-K filed Feb 23, 2009.

Comprehensive Income (Loss)

Comprehensive income (loss) consists of other comprehensive income (loss) and net income (loss). Other comprehensive income includes certain changes in equity that are excluded from net loss. Specifically, cumulative foreign currency translation adjustments and unrealized gains (losses), net of tax, on marketable securities are included in accumulated other comprehensive income (loss). Comprehensive income (loss) has been reflected in the consolidated statements of convertible preferred stock and stockholders’ equity (deficit).

Accumulated other comprehensive income (loss) was ($119,000) and $53,000 at December 31, 2008 and 2007, respectively, resulting primarily from foreign currency translation adjustments.

Comprehensive Income (Loss)

STYLE="margin-top:6px;margin-bottom:0px; text-indent:5%">Comprehensive income (loss) consists of other comprehensive income (loss) and net income (loss). Other comprehensive income includes certain changes in equity that
are excluded from net loss. Specifically, cumulative foreign currency translation adjustments and unrealized gains (losses), net of tax, on marketable securities are included in accumulated other comprehensive income (loss). Comprehensive income
(loss) has been reflected in the consolidated statements of convertible preferred stock and stockholders’ equity (deficit).

Accumulated other
comprehensive income (loss) was ($119,000) and $53,000 at December 31, 2008 and 2007, respectively, resulting primarily from foreign currency translation adjustments.

SIZE="2">Impairment of Long-Lived Assets

We review long-lived assets and identifiable intangible assets for impairment whenever events
or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. We assess these assets for impairment based on estimated undiscounted future cash flows from these assets. If the carrying value of the assets
exceeds the estimated future undiscounted cash flows, a loss is recorded for the excess of the asset’s carrying value over the fair value. To date we have not recognized any impairment loss for long-lived assets.

STYLE="margin-top:18px;margin-bottom:0px">Advertising

Advertising costs are expensed as incurred. Adverting
expenses were $1.2 million, $2.4 million and $295,000 for the years ended December 31, 2008, 2007 and 2006, respectively.

These excerpts taken from the RVBD 10-K filed Feb 15, 2008.

Comprehensive Income (Loss)

Comprehensive income (loss) consists of other comprehensive income and net income (loss). Other comprehensive income includes certain changes in equity that are excluded from net loss. Specifically, cumulative foreign currency translation adjustments and unrealized losses on marketable securities are included in accumulated other comprehensive income. Comprehensive loss has been reflected in the consolidated statements of convertible preferred stock and stockholders’ equity (deficit).

Accumulated other comprehensive income (loss) was $53,000 and ($16,000) at December 31, 2007 and 2006, resulting primarily from foreign currency translation adjustments.

Comprehensive Income (Loss)

STYLE="margin-top:6px;margin-bottom:0px; text-indent:5%">Comprehensive income (loss) consists of other comprehensive income and net income (loss). Other comprehensive income includes certain changes in equity that are
excluded from net loss. Specifically, cumulative foreign currency translation adjustments and unrealized losses on marketable securities are included in accumulated other comprehensive income. Comprehensive loss has been reflected in the
consolidated statements of convertible preferred stock and stockholders’ equity (deficit).

Accumulated other comprehensive income (loss) was
$53,000 and ($16,000) at December 31, 2007 and 2006, resulting primarily from foreign currency translation adjustments.

This excerpt taken from the RVBD 10-K filed Feb 9, 2007.

Comprehensive Income (Loss)

Comprehensive loss consists of other comprehensive income and net loss. Other comprehensive income includes certain changes in equity that are excluded from net loss. Specifically, cumulative foreign currency translation adjustments are included in accumulated other comprehensive income.

 

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RIVERBED TECHNOLOGY, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

 

Comprehensive loss has been reflected in the consolidated statements of convertible preferred stock and stockholders’ equity (deficit).

Accumulated other comprehensive loss was $16,000 and $58,000 December 31, 2006 and 2005, resulting entirely from cumulative foreign currency translation.

This excerpt taken from the RVBD 10-Q filed Oct 31, 2006.

Comprehensive Income (Loss)

Comprehensive income (loss) consists of certain changes in equity that are excluded from net income (loss). Specifically, cumulative foreign currency translation adjustments are included in accumulated other comprehensive income (loss). Accumulated other comprehensive loss was $40,000 and $58,000 at September 30, 2006 and December 31, 2005, respectively, resulting from cumulative foreign currency translation.

 

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