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v2.3.0.11

Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2011
Income Taxes |
Schedule Of Income Before Provision For Income Tax |
|  | Year Ended June 30, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Domestic income |  | $ | 6,686 |  |  | $ | 45,954 |  |  | $ | 28,493 |
Foreign income |  |  | 125,986 |  |  |  | 44,569 |  |  |  | 52,284 |
Income before income taxes |  | $ | 132,672 |  |  | $ | 90,523 |  |  | $ | 80,777 |
Components Of Provision For Income Tax |
|  | Year Ended June 30, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Current income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Domestic |  | $ | 3,340 |  |  | $ | 2,649 |  |  | $ | 5,450 |
Foreign |  |  | 23,908 |  |  |  | 22,881 |  |  |  | 28,252 |
|  |  | 27,248 |  |  |  | 25,530 |  |  |  | 33,702 |
Deferred income taxes (recoveries): |  |  |  |  |  |  |  |  |  |  |  |
Domestic |  |  | 1,351 |  |  |  | 16,001 |  |  |  | (60 | )
Foreign |  |  | (19,130 | ) |  |  | (40,220 | ) |  |  | (9,854 | )
|  |  | (17,779 | ) |  |  | (24,219 | ) |  |  | (9,914 | )
Provision for income taxes |  | $ | 9,469 |  |  | $ | 1,311 |  |  | $ | 23,788 |
Reconciliation Of Federal And Provincial Income Tax Rate With Effective Income Tax Rate |
|  | Year Ended June 30, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Expected statutory rate |  |  | 29.25 | % |  |  | 32.50 | % |  |  | 33.25 | %
Expected provision for income taxes |  | $ | 38,807 |  |  | $ | 29,420 |  |  | $ | 26,858 |
Effect of permanent differences |  |  | 2,590 |  |  |  | (2,669 | ) |  |  | (4,850 | )
Effect of foreign tax rate differences |  |  | (10,258 | ) |  |  | (8,275 | ) |  |  | (7,296 | )
Effect of change in tax rates |  |  | 2,001 |  |  |  | (6,768 | ) |  |  | (1,540 | )
Change in valuation allowance |  |  | (4,840 | ) |  |  | 814 |  |  |  | 6,823 |
Difference in tax filings from provision |  |  | (3,344 | ) |  |  | 1,590 |  |  |  | 177 |
Amortization of deferred charges |  |  | 8,535 |  |  |  | — |  |  |  | — |
Withholding taxes and other items |  |  | (7,297 | ) |  |  | 8,401 |  |  |  | 3,616 |
Impact of internal reorganization of subsidiaries and integration of acquisitions |  |  | (16,725 | ) |  |  | (21,202 | ) |  |  | — |
|  | $ | 9,469 |  |  | $ | 1,311 |  |  | $ | 23,788 |
Components Of Deferred Tax Assets And Liabilities |
|  | June 30, |
|  | 2011 |  |  | 2010 |
Deferred tax assets |  |  |  |  |  |  |  |
Non-capital loss carryforwards |  | $ | 68,870 |  |  | $ | 63,589 |
Capital loss carryforwards |  |  | 2,832 |  |  |  | — |
Undeducted scientific research and development expenses |  |  | 8,615 |  |  |  | 7,859 |
Depreciation and amortization |  |  | 11,895 |  |  |  | 15,510 |
Restructuring costs and other reserves |  |  | 8,112 |  |  |  | 10,690 |
Other |  |  | 22,373 |  |  |  | 22,923 |
Total deferred tax asset |  |  | 122,697 |  |  |  | 120,571 |
Valuation allowance |  |  | (40,955 | ) |  |  | (56,448 | )
Deferred tax liabilities |  |  |  |  |  |  |  |
Scientific research and development tax credits |  |  | (6,304 | ) |  |  | (8,252 | )
Deferred credits |  |  | (906 | ) |  |  | (861 | )
Acquired intangibles |  |  | (33,029 | ) |  |  | (11,028 | )
Intercompany debt reserve |  |  | — |  |  |  | (22,418 | )
Other |  |  | (15,058 | ) |  |  | (12,745 | )
Deferred tax liabilities |  |  | (55,297 | ) |  |  | (55,304 | )
Net deferred tax asset (liability) |  | $ | 26,445 |  |  | $ | 8,819 |
Comprised of: |  |  |  |  |  |  |  |
Current assets |  | $ | 27,861 |  |  | $ | 20,242 |
Long-term assets |  |  | 42,737 |  |  |  | 30,420 |
Current liabilities |  |  | (624 | ) |  |  | (28,384 | )
Long-term liabilities |  |  | (43,529 | ) |  |  | (13,459 | )
|  | $ | 26,445 |  |  | $ | 8,819 |
Changes In Balance Of Gross Unrecognized Tax Benefits (Including Interest And Penalties) |
Unrecognized tax benefits as of July 1, 2009 |  |  | 91,353 |
Increases on account of current year positions |  |  | 540 |
Increases on account of prior year positions* |  |  | 22,429 |
Decreases due to settlements with tax authorities |  |  | (671 | )
Decreases due to lapses of statutes of limitations |  |  | (6,153 | )
Unrecognized tax benefits as of July 1, 2010 |  |  | 107,498 |
Increases on account of current year positions |  |  | 11,601 |
Increases on account of prior year positions* |  |  | 21,661 |
Decreases due to settlements with tax authorities |  |  | (2,500 | )
Decreases due to lapses of statutes of limitations |  |  | (5,368 | )
Unrecognized tax benefits as of June 30, 2011 |  | $ | 132,892 |
* | Included in these balances as of June 30, 2011, are acquired balances of $12.3 million, relating to the acquisition of StreamServe and $4.5 million relating to the acquisition of Metastorm.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 9 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 12 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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