Comprehensive Income (Loss) (Tables)

9 Months Ended

Jun. 30, 2011

Components of Comprehensive Income (Loss)

The components of comprehensive income (loss) are as follows (dollars in thousands):


	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2011			2010			2011		2010

Net income (loss)	$	41,621		$	(1,530	)	$	43,347	$	(21,204	)
Other comprehensive income (loss):
Foreign currency translation adjustment		6,148			(19,488	)		22,893		(31,510	)
Unrealized (loss) gain on cash flow hedge derivatives		(465	)		690			54		2,228
Unrealized gain on marketable securities, net		28			—			26		—
Recognition of pension loss amortization		9			—			139		—

Other comprehensive income (loss)		5,720			(18,798	)		23,112		(29,282	)

Comprehensive income (loss)	$	47,341		$	(20,328	)	$	66,459	$	(50,486	)

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (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; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (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; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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