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Comprehensive Income (Loss) | 9 Months Ended
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Jan. 31, 2017
Comprehensive Income (Loss) |
4. | Comprehensive Income (Loss)
Comprehensive income (loss) is comprised of net income (loss) and all changes to stockholders’ equity, except those changes resulting from investments by stockholders (changes in paid in capital) and distributions to stockholders (dividends) and is reported in the accompanying consolidated statements of comprehensive income (loss). Accumulated other comprehensive loss, net of taxes, is recorded as a component of stockholders’ equity. The components of accumulated other comprehensive loss were as follows:
|  | January 31, 2017 |  |  | April 30, 2016 |
|  | (in thousands) |
Foreign currency translation adjustments |  | $ | (55,919 | ) |  | $ | (36,339 | )
Deferred compensation and pension plan adjustments, net of tax |  |  | (20,180 | ) |  |  | (21,572 | )
Accumulated other comprehensive loss, net |  | $ | (76,099 | ) |  | $ | (57,911 | )
The following table summarizes the changes in each component of accumulated other comprehensive income (loss) for the three months ended January 31, 2017:
|  | Foreign Currency Translation |  |  | Deferred Compensation and Pension Plans (1) |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Accumulated Other Comprehensive Income/(Loss) |
|  | (in thousands) |
Balance as of October 31, 2016 |  | $ | (54,598 | ) |  | $ | (20,645 | ) |  | $ | — |  |  | $ | (75,243 | )
Unrealized losses arising during the period |  |  | (1,321 | ) |  |  | — |  |  |  | — |  |  |  | (1,321 | )
Reclassification of realized net losses to net income |  |  | — |  |  |  | 465 |  |  |  | — |  |  |  | 465 |
Balance as of January 31, 2017 |  | $ | (55,919 | ) |  | $ | (20,180 | ) |  | $ | — |  |  | $ | (76,099 | )
The following table summarizes the changes in each component of accumulated other comprehensive income (loss) for the nine months ended January 31, 2017:
|  | Foreign Currency Translation |  |  | Deferred Compensation and Pension Plans (1) |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Accumulated Other Comprehensive Income/(Loss) |
|  | (in thousands) |
Balance as of April 30, 2016 |  | $ | (36,339 | ) |  | $ | (21,572 | ) |  | $ | — |  |  | $ | (57,911 | )
Unrealized losses arising during the period |  |  | (19,580 | ) |  |  | — |  |  |  | — |  |  |  | (19,580 | )
Reclassification of realized net losses to net income |  |  | — |  |  |  | 1,392 |  |  |  | — |  |  |  | 1,392 |
Balance as of January 31, 2017 |  | $ | (55,919 | ) |  | $ | (20,180 | ) |  | $ | — |  |  | $ | (76,099 | )
(1) | The tax effect on the reclassifications of realized net losses was $0.3 million and $0.9 million for the three and nine months ended January 31, 2017, respectively.
The following table summarizes the changes in each component of accumulated other comprehensive income (loss) for the three months ended January 31, 2016:
|  | Foreign Currency Translation |  |  | Deferred Compensation and Pension Plans (1) |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Accumulated Other Comprehensive Income/(Loss) |
|  | (in thousands) |
Balance as of October 31, 2015 |  | $ | (37,902 | ) |  | $ | (18,813 | ) |  | $ | — |  |  | $ | (56,715 | )
Unrealized losses arising during the period |  |  | (11,447 | ) |  |  | — |  |  |  | — |  |  |  | (11,447 | )
Reclassification of realized net losses to net income |  |  | — |  |  |  | 447 |  |  |  | — |  |  |  | 447 |
Balance as of January 31, 2016 |  | $ | (49,349 | ) |  | $ | (18,366 | ) |  | $ | — |  |  | $ | (67,715 | )
The following table summarizes the changes in each component of accumulated other comprehensive income (loss) for the nine months ended January 31, 2016:
|  | Foreign Currency Translation |  |  | Deferred Compensation and Pension Plans (1) |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Accumulated Other Comprehensive Income/(Loss) |
|  | (in thousands) |
Balance as of April 30, 2015 |  | $ | (20,919 | ) |  | $ | (19,708 | ) |  | $ | 4 |  |  | $ | (40,623 | )
Unrealized losses arising during the period |  |  | (28,430 | ) |  |  | — |  |  |  | (4 | ) |  |  | (28,434 | )
Reclassification of realized net losses to net income |  |  | — |  |  |  | 1,342 |  |  |  | — |  |  |  | 1,342 |
Balance as of January 31, 2016 |  | $ | (49,349 | ) |  | $ | (18,366 | ) |  | $ | — |  |  | $ | (67,715 | )
(1) | The tax effect on the reclassifications of realized net losses was $0.3 million and $0.9 million for the three and nine months ended January 31, 2016, respectively.

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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 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: 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=66004124&loc=SL7669619-108580 Reference 3: 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=66004124&loc=d3e640-108580 Reference 4: 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=66004124&loc=d3e716-108580 Reference 5: 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=66004124&loc=d3e709-108580 Reference 6: 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 7: 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=66004124&loc=d3e637-108580 Reference 8: 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=66004124&loc=d3e681-108580 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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