Comprehensive Loss

6 Months Ended

Jul. 02, 2011

5. Comprehensive Loss

The calculation of comprehensive loss is as follows (in thousands):


	Second Quarter
	Period from			Period from
	April 3, 2011			April 4, 2010
	to			to
	July 2, 2011			July 3, 2010
Net loss	$	(9,781	)	$	(3,407	)
Other comprehensive (loss) income:
Foreign currency translation		54			(742	)
*Unrealized gain from cash flow hedge, net of taxes		—			324

Comprehensive loss	$	(9,727	)	$	(3,825	)


	Six Months Ended
	Period from			Period from
	January 2, 2011			January 3, 2010
	to			to
	July 2, 2011			July 3, 2010
Net loss	$	(22,107	)	$	(18,146	)
Other comprehensive income:
Foreign currency translation		351			345
*Unrealized gain from cash flow hedge, net of taxes		234			649

Comprehensive loss	$	(21,522	)	$	(17,152	)


*		For the second quarter of fiscal 2011 and for the first six months of fiscal 2011, the income tax expense related to our interest rate swap was $0.0 million and $0.2 million, respectively. For the second quarter of fiscal 2010 and the first six months of fiscal 2010, the income tax expense related to our interest rate swap was $0.2 million and $0.4 million, respectively.

- Definition

This label may include the following: 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. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains and losses on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain or loss and net prior service cost or credit for pension plans and other postretirement benefit plans.

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