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Other Comprehensive Income or Loss
12 Months Ended
Jan. 03, 2015
Equity [Abstract]  
Other Comprehensive Income or Loss

Note 11

Other Comprehensive Income or Loss

SpartanNash reports comprehensive income or loss in accordance with ASU 2012-13, “Comprehensive Income,” in the financial statements. Total comprehensive income is defined as all changes in shareholders’ equity during a period, other than those resulting from investments by and distributions to shareholders. Generally, for SpartanNash, total comprehensive income equals net earnings plus or minus adjustments for pension and other postretirement benefits. While total comprehensive income is the activity in a period and is largely driven by net earnings in that period, accumulated other comprehensive income or loss (“AOCI”) represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. As of January 3, 2015 and December 28, 2013 AOCI is the cumulative balance related to pension and other postretirement benefits.

During fiscal year ended January 3, 2015, $2.9 million was reclassified from the Consolidated Statement of Earnings to AOCI, of which $4.8 million decreased selling, general and administrative expenses and $1.9 million increased income taxes. During the 39 week period ended December 28, 2013, $4.9 million was reclassified from AOCI to the Consolidated Statement of Earnings, of which $8.3 million increased selling, general and administrative expenses and $3.4 million reduced income taxes. During the fiscal year ended March 30, 2013, $0.1 million was reclassified from AOCI to the Consolidated Statement of Earnings, of which $0.2 million increased selling, general and administrative expenses and $0.1 million reduced income taxes.