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(15) Guarantor/Non-Guarantor Statement of Comprehensive Income (Loss) (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended
--- | ---
Apr. 01, 2012 | Apr. 03, 2011
Net income (loss) | $ 14,734 | $ (1,409)
Foreign currency translation adjustment | 4,742 | 7,649
Change in unrecognized pension loss, net of income tax benefit | 217 | 46
Other comprehensive (loss) income | 4,525 | 7,603
Comprehensive income attributable to parent | 16,875 | 6,194
Change in unrecognized pension loss, tax | 127 | (21)
Wendy's Restaurants, LLC [Member] |  |
Net income (loss) | (727) | 1,025
Foreign currency translation adjustment | 4,742 | 7,649
Change in unrecognized pension loss, net of income tax benefit | 0 | (55)
Other comprehensive (loss) income | 4,742 | 7,594
Comprehensive income attributable to parent | 4,015 | 8,619
Change in unrecognized pension loss, tax | 0 | 15
Parent [Member] | Wendy's Restaurants, LLC [Member] |  |
Net income (loss) | (727) | 1,025
Foreign currency translation adjustment | 4,742 | 7,649
Change in unrecognized pension loss, net of income tax benefit |  | (55)
Other comprehensive (loss) income | 4,742 | 7,594
Comprehensive income attributable to parent | 4,015 | 8,619
Guarantor Subsidiaries [Member] | Wendy's Restaurants, LLC [Member] |  |
Net income (loss) | 15,258 | 14,548
Foreign currency translation adjustment | 4,742 | 7,649
Change in unrecognized pension loss, net of income tax benefit |  | (55)
Other comprehensive (loss) income | 4,742 | 7,594
Comprehensive income attributable to parent | 20,000 | 22,142
Non-Guarantor Subsidiaries [Member] | Wendy's Restaurants, LLC [Member] |  |
Net income (loss) | 992 | (9,878)
Foreign currency translation adjustment | 4,742 | 7,649
Change in unrecognized pension loss, net of income tax benefit |  | (55)
Other comprehensive (loss) income | 4,742 | 7,594
Comprehensive income attributable to parent | 5,734 | (2,284)
Consolidation, Eliminations [Member] | Wendy's Restaurants, LLC [Member] |  |
Net income (loss) | (16,250) | (4,670)
Foreign currency translation adjustment | (9,484) | (15,298)
Change in unrecognized pension loss, net of income tax benefit |  | 110
Other comprehensive (loss) income | (9,484) | (15,188)
Comprehensive income attributable to parent | $ (25,734) | $ (19,858)

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- Definition The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e540-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 30 -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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A5 -Appendix A Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph c(3) -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 8, 9, 10, 11, 12, 13, 14 -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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6508144 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e557-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 + Details
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- Definition Tax effects of the increase (decrease) to accumulated comprehensive income during the period related to benefit plans. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 25 -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 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph c(3) -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. + Details
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