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Other Comprehensive Income | 9 Months Ended
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Sep. 27, 2014
Equity [Abstract] |
Other Comprehensive Income | Note 16 – Other Comprehensive Income Stockholders’ equity includes certain items classified as accumulated other comprehensive income (AOCI), including:
| • |  | Unrealized gains (losses) on anticipated sales hedging transactions relate to derivative instruments used to hedge the currency exchange rates for forecasted euro sales and interest rates on variable rate commitments. These hedges are designated as cash flow hedges, and we have deferred income statement recognition of gains and losses until the hedged transaction occurs. See Note 9 for more details.
| • |  | Unrealized gains (losses) on forward interest rate swap hedging transactions refers to the hedging of the interest rate risk associated with the variable rate commitment entered into for the acquisition of the Enterprise business of Motorola Solutions, Inc. See Note 9 for more details.
| • |  | Unrealized gains (losses) on investments are deferred from income statement recognition until the gains or losses are realized.
| • |  | Foreign currency translation adjustment relates to our non-U.S. subsidiary companies that have designated a functional currency other than the U.S. dollar. We are required to translate the subsidiary functional currency financial statements to dollars using a combination of historical, period-end, and average foreign exchange rates. This combination of rates creates the foreign currency translation adjustment component of other comprehensive income.
The components of other comprehensive loss for the three months ended September 27, 2014 are as follows (in thousands):
|  | As of June 28, 2014 |  |  | Gain (Loss) recognized in OCI |  |  | Gain (Loss) reclassified from AOCI to income |  |  | Three Months ended September 27, 2014 |  |  | As of September 27, 2014 |
Unrealized gains (losses) on anticipated sales hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  | $ | (594 | ) |  | $ | 6,304 |  |  | $ | 113 | (1) |  | $ | 6,417 |  |  | $ | 5,823 |
Income tax (benefit) |  |  | (119 | ) |  |  | 1,260 |  |  |  | 24 |  |  |  | 1,284 |  |  |  | 1,165 |
Net |  |  | (475 | ) |  |  | 5,044 |  |  |  | 89 |  |  |  | 5,133 |  |  |  | 4,658 |
Unrealized gains (losses) forward interest rate swaps hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | 0 |  |  |  | (1,224 | ) |  |  | 0 | (2) |  |  | (1,224 | ) |  |  | (1,224 | )
Income tax (benefit) |  |  | 0 |  |  |  | (443 | ) |  |  | 0 |  |  |  | (443 | ) |  |  | (443 | )
Net |  |  | 0 |  |  |  | (781 | ) |  |  | 0 |  |  |  | (781 | ) |  |  | (781 | )
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | 526 |  |  |  | (67 | ) |  |  | 443 | (3) |  |  | 376 |  |  |  | 902 |
Income tax (benefit) |  |  | 108 |  |  |  | (22 | ) |  |  | 158 |  |  |  | 136 |  |  |  | 244 |
Net |  |  | 418 |  |  |  | (45 | ) |  |  | 285 |  |  |  | 240 |  |  |  | 658 |
Foreign currency translation adjustments |  |  | (8,035 | ) |  |  | (191 | ) |  |  | 0 | (4) |  |  | (191 | ) |  |  | (8,226 | )
Total accumulated other comprehensive gains (losses) |  | $ | (8,092 | ) |  | $ | 4,027 |  |  | $ | 374 |  |  | $ | 4,401 |  |  | $ | (3,691 | )
|  | As of June 29, 2013 |  |  | Gain (Loss) recognized in OCI |  |  | Gain (Loss) reclassified from AOCI to income |  |  | Three Months ended September 28, 2013 |  |  | As of September 28, 2013 |
Unrealized gains (losses) on anticipated sales hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  | $ | (821 | ) |  | $ | (563 | ) |  | $ | (749 | )(1) |  | $ | (1,312 | ) |  | $ | (2,133 | )
Income tax (benefit) |  |  | (191 | ) |  |  | (118 | ) |  |  | (187 | ) |  |  | (305 | ) |  |  | (496 | )
Net |  |  | (630 | ) |  |  | (445 | ) |  |  | (562 | ) |  |  | (1,007 | ) |  |  | (1,637 | )
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | (844 | ) |  |  | 518 |  |  |  | 106 | (3) |  |  | 624 |  |  |  | (220 | )
Income tax (benefit) |  |  | (283 | ) |  |  | 157 |  |  |  | 34 |  |  |  | 191 |  |  |  | (92 | )
Net |  |  | (561 | ) |  |  | 361 |  |  |  | 72 |  |  |  | 433 |  |  |  | (128 | )
Foreign currency translation adjustments |  |  | (8,404 | ) |  |  | 182 |  |  |  | 0 | (4) |  |  | 182 |  |  |  | (8,222 | )
Total accumulated other comprehensive gains (losses) |  | $ | (9,595 | ) |  | $ | 98 |  |  | $ | (490 | ) |  | $ | (392 | ) |  | $ | (9,987 | )
(1) | Transfer of unrealized gains and (losses) from AOCI to income on anticipated sales hedging transactions are included in net sales of tangible products.
(2) | Transfer from AOCI to income and (losses) on forward interest rate swap hedging transactions are reported in forward swaps gain (loss).
(3) | Transfer of unrealized gains and (losses) from AOCI to income on investments are included in investment income.
(4) | Transfer of foreign currency translation gains and (losses) from AOCI to income, are included in foreign exchange.
The components of other comprehensive loss for the nine months ended September 27, 2014 are as follows (in thousands):
|  | As of December 31, 2013 |  |  | Gain (Loss) recognized in OCI |  |  | Gain (Loss) reclassified from AOCI to income |  |  | Nine Months ended September 27, 2014 |  |  | As of September 27, 2014 |
Unrealized gains (losses) on anticipated sales hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  | $ | (2,373 | ) |  | $ | 9,892 |  |  | $ | (1,696 | )(1) |  | $ | 8,196 |  |  | $ | 5,823 |
Income tax (benefit) |  |  | (509 | ) |  |  | 2,039 |  |  |  | (365 | ) |  |  | 1,674 |  |  |  | 1,165 |
Net |  |  | (1,864 | ) |  |  | 7,853 |  |  |  | (1,331 | ) |  |  | 6,522 |  |  |  | 4,658 |
Unrealized gains (losses) forward interest rate swaps hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | 0 |  |  |  | (1,224 | ) |  |  | 0 | (2) |  |  | (1,224 | ) |  |  | (1,224 | )
Income tax (benefit) |  |  | 0 |  |  |  | (443 | ) |  |  | 0 |  |  |  | (443 | ) |  |  | (443 | )
Net |  |  | 0 |  |  |  | (781 | ) |  |  | 0 |  |  |  | (781 | ) |  |  | (781 | )
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | (151 | ) |  |  | 536 |  |  |  | 517 | (3) |  |  | 1,053 |  |  |  | 902 |
Income tax (benefit) |  |  | (73 | ) |  |  | 139 |  |  |  | 178 |  |  |  | 317 |  |  |  | 244 |
Net |  |  | (78 | ) |  |  | 397 |  |  |  | 339 |  |  |  | 736 |  |  |  | 658 |
Foreign currency translation adjustments |  |  | (7,839 | ) |  |  | (380 | ) |  |  | (7 | )(4) |  |  | (387 | ) |  |  | (8,226 | )
Total accumulated other comprehensive gains (losses) |  | $ | (9,781 | ) |  | $ | 7,089 |  |  | $ | (999 | ) |  | $ | 6,090 |  |  | $ | (3,691 | )
|  | As of December 31, 2012 |  |  | Gain (Loss) recognized in OCI |  |  | Gain (Loss) reclassified from AOCI to income |  |  | Nine Months ended September 28, 2013 |  |  | As of September 28, 2013 |
Unrealized gains (losses) on anticipated sales hedging transactions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  | $ | (2,581 | ) |  | $ | 3,096 |  |  | $ | (2,648 | )(1) |  | $ | 448 |  |  | $ | (2,133 | )
Income tax (benefit) |  |  | (599 | ) |  |  | 765 |  |  |  | (662 | ) |  |  | 103 |  |  |  | (496 | )
Net |  |  | (1,982 | ) |  |  | 2,331 |  |  |  | (1,986 | ) |  |  | 345 |  |  |  | (1,637 | )
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross |  |  | 540 |  |  |  | (1,140 | ) |  |  | 380 | (3) |  |  | (760 | ) |  |  | (220 | )
Income tax (benefit) |  |  | 162 |  |  |  | (373 | ) |  |  | 119 |  |  |  | (254 | ) |  |  | (92 | )
Net |  |  | 378 |  |  |  | (767 | ) |  |  | 261 |  |  |  | (506 | ) |  |  | (128 | )
Foreign currency translation adjustments |  |  | (8,721 | ) |  |  | 390 |  |  |  | 109 | (4) |  |  | 499 |  |  |  | (8,222 | )
Total accumulated other comprehensive gains (losses) |  | $ | (10,325 | ) |  | $ | 1,954 |  |  | $ | (1,616 | ) |  | $ | 338 |  |  | $ | (9,987 | )
(1) | Transfer of unrealized gains and (losses) from AOCI to income on anticipated sales hedging transactions are included in net sales of tangible products.
(2) | Transfer from AOCI to income and (losses) on forward interest rate swap hedging transactions are reported in forward swaps gain (loss).
(3) | Transfer of unrealized gains and (losses) from AOCI to income on investments are included in investment income.
(4) | Transfer of foreign currency translation gains and (losses) from AOCI to income, are included in foreign exchange.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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