Noncontrolling Interests

9 Months Ended

Sep. 28, 2012

Noncontrolling Interest Disclosure [Text Block]

Noncontrolling Interests

The following table reconciles shareholders’ equity attributable to noncontrolling interests (U.S. dollars in millions):



	Nine months ended
	September 28, 2012			September 30, 2011
Noncontrolling interests, beginning	$	25.7		$	24.3
Net income attributable to the noncontrolling interests	3.0			3.1
Translation adjustments	1.2			0.1
Retirement benefit adjustment	(0.1		)	—
Capital distributions	—			(0.9		)
Noncontrolling interests, ending	$	29.8		$	26.6

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

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