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Accumulated Other Comprehensive Items
9 Months Ended
Sep. 27, 2014
Equity [Abstract]  
Accumulated Other Comprehensive Items
9.    Accumulated Other Comprehensive Items

Comprehensive income combines net income and other comprehensive items, which represent certain amounts that are reported as components of stockholders' equity in the accompanying condensed consolidated balance sheet, including foreign currency translation adjustments, deferred losses and unrecognized prior service cost associated with pension and other post-retirement plans, and deferred losses on hedging instruments.


Changes in each component of accumulated other comprehensive items (AOCI), net of tax, in the accompanying condensed consolidated balance sheet are as follows:
(In thousands)
 
Foreign
Currency
Translation
Adjustment
 
Unrecognized
Prior Service
Cost
 
Deferred Loss
on Pension and
Other Post-
Retirement
Plans
 
Deferred Loss
on Hedging
Instruments
 
Accumulated
Other
Comprehensive
Items
Balance at December 28, 2013
 
$
8,919

 
$
(657
)
 
$
(6,919
)
 
$
(633
)
 
$
710

Other comprehensive (loss) income before reclassifications
 
(7,567
)
 
(64
)
 
21

 
153

 
(7,457
)
Reclassifications from AOCI
 

 
86

 
172

 
(226
)
 
32

Net current period other comprehensive  (loss) income
 
(7,567
)
 
22

 
193

 
(73
)
 
(7,425
)
Balance at September 27, 2014
 
$
1,352

 
$
(635
)
 
$
(6,726
)
 
$
(706
)
 
$
(6,715
)
 
 
 
 
 
 
 
 
 
 
 
Balance at December 29, 2012
 
$
8,124

 
$
(748
)
 
$
(9,645
)
 
$
(1,046
)
 
$
(3,315
)
Other comprehensive income (loss) before reclassifications
 
1,143

 

 
(6
)
 
(81
)
 
1,056

Reclassifications from AOCI
 

 
68

 
300

 
431

 
799

Net current period other comprehensive income
 
1,143

 
68

 
294

 
350

 
1,855

Balance at September 28, 2013
 
$
9,267

 
$
(680
)
 
$
(9,351
)
 
$
(696
)
 
$
(1,460
)


Amounts reclassified out of accumulated other comprehensive items are as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
Statement of Income
(In thousands)
 
September 27, 2014
 
September 28, 2013
 
September 27, 2014
 
September 28, 2013
 
Line Item
Pension and Other Post-retirement Plans: (1)
 
 
 
 
 
 
 
      
Amortization of prior service cost
 
$
(36
)
 
$
(35
)
 
$
(109
)
 
$
(105
)
 
SG&A expenses
Amortization of actuarial losses
 
(88
)
 
(150
)
 
(264
)
 
(459
)
 
SG&A expenses
Total expense before income taxes
 
(124
)
 
(185
)
 
(373
)
 
(564
)
 
 
Income tax benefit
 
28

 
65

 
115

 
196

 
Provision for income taxes
 
 
(96
)
 
(120
)
 
(258
)
 
(368
)
 
 
Cash Flow Hedges: (2)
 
 

 
 

 
 

 
 

 
      
Interest rate swap agreements
 
(83
)
 
(91
)
 
(251
)
 
(287
)
 
Interest expense
Forward currency-exchange contracts
 
31

 
(70
)
 
31

 
(153
)
 
Revenues
Forward currency-exchange contracts
 
701

 

 
423

 

 
SG&A expenses
Total income (expense) before income taxes
 
649

 
(161
)
 
203

 
(440
)
 
 
Income tax (expense) benefit
 
(74
)
 
56

 
23

 
9

 
Provision for income taxes
 
 
575

 
(105
)
 
226

 
(431
)
 
 
Total reclassifications
 
$
479

 
$
(225
)
 
$
(32
)
 
$
(799
)
 
 

(1)
Included in the computation of net periodic benefit costs. See Note 8 for additional information.
(2)
See Note 10 for additional information.